62021CO0224_INF
Order of the Court (Eighth Chamber) of 13 December 2021 – Autoridade Tributária e Aduaneira (Tax on capital gains from immovable property II)
(Case C‑224/21) (
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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 from property – Articles 63 and 65 TFUE – Free movement of capital – Discrimination – Higher tax liability on capital gains on immovable property made by non-residents – Election for taxation under the same procedures as residents)
Free movement of capital and liberalisation of payments – Restrictions – Tax legislation – Income tax – Higher tax liability on capital gains on immovable property made by non-residents – Not permissible – No justification – Possibility for non-resident taxpayers to opt for the regime applicable to resident taxpayers – Irrelevant
(Arts 63 and 65(1) TFEU)
(see para. 33, 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, as regards capital gains arising from the sale of immovable property situated in that Member State, systematically makes non-residents subject to a higher tax liability than that which would be applied, for the same type of transaction, to capital gains made by residents, notwithstanding the option available to non-residents to opt for the regime applicable to residents.
(
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)	OJ C 252, 28.6.2021.