CELEX: C2006/326/75
Language: en
Date: 2006-12-30 00:00:00
Title: Case C-443/06: Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 27 October 2006 — Erika Hollmann v Fazenda Pública

30.12.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 326/35
            
         Reference for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 27 October 2006 — Erika Hollmann v Fazenda Pública
   (Case C-443/06)
   (2006/C 326/75)
   Language of the case: Portuguese
   Referring court
   Supremo Tribunal Administrativo
   Parties to the main proceedings
   
      Applicant: Erika Hollmann
   
      Defendant: Fazenda Pública
   
      Intervener: Ministério Público
   Question referred
   Does Article 43(2) of the Personal Income Tax Code (CIRS), approved by Decree-law No. 442-A/88 of 30 November 1988, as amended by Law No. 109-B/2001 of 27 December 2001, which limits the incidence of the tax to 50 % of capital gains realised by persons residing in Portugal, infringe Articles 12, 18, 39, 43 and 56 of the Treaty establishing the European Community by excluding from that limitation capital gains realised by a person residing in another Member State of the European Union?