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Document C2006/326/75

    Case C-443/06: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 27 October 2006 — Erika Hollmann v Fazenda Pública

    IO C 326, 30.12.2006, p. 35–35 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

    30.12.2006   

    EN

    Official Journal of the European Union

    C 326/35

    Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 27 October 2006 — Erika Hollmann v Fazenda Pública

    (Case C-443/06)

    (2006/C 326/75)

    Language of the case: Portuguese

    Referring court

    Supremo Tribunal Administrativo

    Parties to the main proceedings

    Applicant: Erika Hollmann

    Defendant: Fazenda Pública

    Intervener: Ministério Público

    Question referred

    Does Article 43(2) of the Personal Income Tax Code (CIRS), approved by Decree-law No. 442-A/88 of 30 November 1988, as amended by Law No. 109-B/2001 of 27 December 2001, which limits the incidence of the tax to 50 % of capital gains realised by persons residing in Portugal, infringe Articles 12, 18, 39, 43 and 56 of the Treaty establishing the European Community by excluding from that limitation capital gains realised by a person residing in another Member State of the European Union?

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