The Resource Recent and pending cases involving Portugal

Recent and pending cases involving Portugal

Label
Recent and pending cases involving Portugal
Title
Recent and pending cases involving Portugal
Creator
Subject
Language
eng
Summary
This paper first discusses the Commission v. Portuguese Republic case (C-345/05) on conditions for exemption from tax on capital gains arising from the transfer for valuable consideration of real property intended for the taxable person's own and permanent residence or for that of a member of his family subject to the condition that the gains realised should be reinvested in the purchase of real property situated in Portuguese territory. Then it discusses Hollmann v. Fazenda Pública (C-443/06), which also concerns the tax treatment for non-residents of capital gains arising from the transfer for valuable consideration of real property. Next it discusses discriminatory taxation of outbound dividends and discriminatory taxation of foreign banks by Portugal
Citation source
Bound in: ECJ - recent developments in direct taxation 2007. - Wien : Linde, 2007 ; p. 185-201
http://library.link/vocab/creatorName
  • Dourado, A.P
  • Pereira, R. Reigada
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • exemption
  • capital gains tax
  • immovable property
  • dividend
  • foreign bank
  • discrimination
Label
Recent and pending cases involving Portugal
Instantiates
Publication
Label
Recent and pending cases involving Portugal
Publication

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