Comment on the European Court of Justice case C- 388/19, 18.03.2021

• Vasco Branco Guimarães ^[1]
  1. [1] Universidade Lusíada
• Localización: Studi Tributari Europei, ISSN-e 2036-3583, Nº. 11, 2021
• Idioma: francés
• Enlaces
  • Texto completo
• Resumen

  • 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, to not 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.