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
droit fiscal européen - immeuble - non-résident - plus-value - european tax law - real estate - non-resident - capital gain
Abstract :
[en] 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.
Disciplines :
Tax law
Author, co-author :
Kofler, G.
Garcia Prats, F.A.
Haslehner, W.
Heydt, V.
Kemmeren, E.
Lang, M.
Nogueira, J.F. Pinto
HJI Panayi, C.
Raventós-Calvo, S.
Richelle, Isabelle ; Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit : Droit fiscal
Rust, A.
Shiers, R.
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
Alternative titles :
[fr] Commentaire ECJ TF 3/2021 de l'arrêt de la CJUE du 19 mars 2021 dans l'affaire MK v. Autoridade Tributária e Aduaneira (Case C-388/19) concernant l'option des contribuables pour éviter une taxation discriminatoire des plus-values
Original title :
[en] 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
