Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) on the Option of Taxpayers to Avoid Discriminatory Taxation of Capital Gains
et_2022_2 European Union - Opinion Statement ECJ-TF 3_2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388_19) on the Option of Taxpayers to Avoid Discriminatory Taxa - IBFD.pdf
Free movement of capital; capital gains taxation; real estate taxation; discrimination of non-residents
Abstract :
[en] In this case note, the CFE ECJ Task Force comments on the ECJ decision in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) of 18 March 2021. The Court confirmed its previous case law and held that the Portuguese (optional) regime for taxation of capital gains from immovable property of non-residents was contrary to the free movement of capital under article 63 of the TFEU since non-residents were taxed less favourably than residents.
Disciplines :
Tax law European & international law
Author, co-author :
Kofler, Georg
Garcia Prats, Alfredo
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
Heydt, Volker
Kemmeren, Eric
Nogueira, Joao
Panayi, Christiana HJI
Richelle, Stella
Rust, Alexander
External co-authors :
yes
Language :
English
Title :
Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) on the Option of Taxpayers to Avoid Discriminatory Taxation of Capital Gains
Publication date :
March 2022
Journal title :
European Taxation
ISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
