CELEX: 62019CA0388
Language: en
Date: 2021-03-18 00:00:00
Title: Case C-388/19: Judgment of the Court (First Chamber) of 18 March 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — MK v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Direct taxation — Tax on capital gains from immovable property — Free movement of capital — Basis for assessment of tax — Discrimination — Option to be taxed according to the same arrangements as residents — Compliance with EU law)

10.5.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 182/4
            
         
      Judgment of the Court (First Chamber) of 18 March 2021 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — MK v Autoridade Tributária e Aduaneira
      (Case C-388/19) (1)
      
      (Reference for a preliminary ruling - Direct taxation - Tax on capital gains from immovable property - Free movement of capital - Basis for assessment of tax - Discrimination - Option to be taxed according to the same arrangements as residents - Compliance with EU law)
      (2021/C 182/05)
      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
      
         Operative part of the judgment
      
      Article 63 TFEU, read in conjunction with Article 65 TFEU, must be interpreted as precluding the legislation of a Member State which, in order to permit the capital gains realised from the transfer of immovable property situated in that Member State, by a taxable person resident in another Member State, not to be subject to a tax burden greater than that which would be applied to capital gains realised from the same type of transaction by a person resident in the first Member State, makes the taxation regime applicable dependent upon the choice made by that taxable person.
      
         (1)  OJ C 270, 12.8.2019.