62022CJ0472_SUM
Case C‑472/22
NO
v
Autoridade Tributária e Aduaneira
(Request for a preliminary rulingfrom the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD))
Judgment of the Court (Sixth Chamber) of 16 November 2023
(Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Articles 63 and 65 TFEU – Free movement of capital – Personal income tax – Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises – Exclusion of undertakings established in other Member States – Concept of ‘abusive practice’)
Free movement of capital and liberalisation of payments – Restrictions – Tax legislation – Taxation of capital gains – Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises – Exclusion of undertakings established in other Member States – Not permissible – No justification
(Art. 63 TFEU)
(see paragraphs 35, 37, 42, operative part)
See the text of the decision.