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Judgment of the Court (Fourth Chamber) of 21 December 2016.
European Commission v Portuguese Republic.
Failure of a Member State to fulfil obligations — Articles 21 TFEU, 45 TFEU and 49 TFEU — Articles 28 and 31 of the Agreement on the European Economic Area — Freedom of movement for persons — Freedom of movement for workers — Freedom of establishment — Taxation of natural persons on capital gains resulting from a share exchange — Taxation of natural persons on capital gains resulting from a transfer of all the assets used in the exercise of a business or professional activity — Exit taxation of individuals — Immediate recovery of taxation — Difference in treatment between natural persons who exchange shares and maintain their residence in the national territory and those who make such an exchange and transfer their residence to the territory of another Member State of the European Union or the European Economic Area — Difference in treatment between natural persons transferring all the assets related to an activity carried out on an individual basis to a company with its head office and effective management in Portugal and those who carry out such a transfer to a company with its head office or its effective management in the territory of another Member State of the European Union or of the European Economic Area — Proportionality.
Case C-503/14.

ECLI identifier: ECLI:EU:C:2016:979

Form:
Judgment
Author:
Court of Justice
Date of document:
21/12/2016
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New directory of case-law

Type of document: All, Date of document: 2016, Case-Law directory code (new), 1st level: External policy