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

Reference : Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autorid...


	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/50718

Title :	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
Language :	English
Author, co-author :	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 []
Publication date :	Mar-2022
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Pages :	121-126
Peer reviewed :	Yes (verified by ORBi^lu)
Audience :	International
ISSN :	0014-3138
e-ISSN :	2352-9199
City :	Amsterdam
Country :	Netherlands
Keywords :	[en] Free movement of capital ; capital gains taxation ; real estate taxation ; discrimination of non-residents
Abstract :	[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.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/50718

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