62020CO0647_INF
Order of the Court (Eighth Chamber) of 13 December 2021 – Autoridade Tributária e Aduaneira
(Case C‑647/20) (
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)
(Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Direct taxation – Taxation of capital gains on immovable property – Articles 63, 64 and 65 TFEU – Free movement of capital – Higher tax liability on capital gains on immovable property made by residents of third countries)
Free movement of capital and liberalisation of payments – Restrictions – Tax legislation – Income tax – Higher tax liability on capital gains on immovable property made by residents of third countries – Unlawful – Justification – None
(Arts 63 and 65(1) TFEU)
(see para. 36, operative part)
Operative part
Articles 63 and 65(1) TFEU must be interpreted as precluding legislation of a Member State relating to personal income tax, which makes capital gains arising from the sale of immovable property situated in that Member State, by a resident of a third country, subject to a higher tax liability than that which would be applied, for the same type of transaction, to capital gains made by a resident of that Member State.
(
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)	OJ C 53, 15.2.2021.