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

Resource Information

The work 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 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Shiers, R
• Lang, M
• Nogueira, J.F. Pinto
• Raventós-Calvo, S
• Richelle, I
• Rust, A
• García Prats, F.A
• HJI Panayi, C
• Haslehner, W.C
• Heydt, V
• Kemmeren, E.C.C.M
• Kofler, G.W

Subject

• capital gains tax
• fundamental freedoms
• immovable property
• non-resident
• ECJ case law

Language

eng

Summary

In this CFE opinion statement, 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

Citation source

In: European taxation. - Amsterdam. - Vol. 62 (2022), no. 2 ; p. 121-126

Geographic coverage

• European Union
• Europe

Language note

English