CELEX: 62019CN0388
Language: en
Date: 2019-05-17 00:00:00
Title: Case C-388/19: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) lodged on 17 May 2019 — MK v Autoridade Tributária e Aduaneira

12.8.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 270/20
            
         
      Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) lodged on 17 May 2019 — MK v Autoridade Tributária e Aduaneira
      (Case C-388/19)
      (2019/C 270/22)
      Language of the case: Portuguese
      
         Referring court
      
      Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
      
         Parties to the main proceedings
      
      
         Applicant: MK
      
         Defendant: Autoridade Tributária e Aduaneira
      
         Question referred
      
      Should Articles 12, 56, 57 and 58 of the Treaty Establishing the European Community [now Articles 18, 63, 64 and 65 of the Treaty on the Functioning of the European Union], taken together, be interpreted as precluding national legislation, such as that in dispute in the present case (Article 43(2) of the Income Tax Code, approved by Decree-Law 442-A/88 of 30 November 1988, as amended by Law 109-B/2001 of 27 December 2001), with the amendments introduced by Law 67-A/2007 of 31 December 2007, which inserted paragraphs 7 and 8 (now paragraphs 9 and 10) into Article 72 of the Income Tax Code, the purpose of which is to enable the capital gains realised from the sale of immovable property situated in a Member State (Portugal) by a resident of another Member State of the European Union (France) not to be subject, by election, to a tax burden greater than that which would be applicable for the same type of transaction to capital gains realised by a resident of the State in which that immovable property is situated?