Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) on the Option of Taxpayers to Avoid Discriminatory Taxation of Capital Gains
et_2022_2 European Union - Opinion Statement ECJ-TF 3_2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388_19) on the Option of Taxpayers to Avoid Discriminatory Taxa - IBFD.pdf
Free movement of capital; capital gains taxation; real estate taxation; discrimination of non-residents
Résumé :
[en] In this case note, the CFE ECJ Task Force comments on the ECJ decision in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) of 18 March 2021. The Court confirmed its previous case law and held that the Portuguese (optional) regime for taxation of capital gains from immovable property of non-residents was contrary to the free movement of capital under article 63 of the TFEU since non-residents were taxed less favourably than residents.
Disciplines :
Droit fiscal Droit européen & international
Auteur, co-auteur :
Kofler, Georg
Garcia Prats, Alfredo
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
Heydt, Volker
Kemmeren, Eric
Nogueira, Joao
Panayi, Christiana HJI
Richelle, Stella
Rust, Alexander
Co-auteurs externes :
yes
Langue du document :
Anglais
Titre :
Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) on the Option of Taxpayers to Avoid Discriminatory Taxation of Capital Gains
Date de publication/diffusion :
mars 2022
Titre du périodique :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Maison d'édition :
International Bureau of Fiscal Documentation, Amsterdam, Pays-Bas
