Order of the Court (Eighth Chamber) of 13 December 2021
VX v Autoridade Tributária e Aduaneira
Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD)
Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Direct taxation – Taxation of capital gains from property – Articles 63 and 65 TFUE – Free movement of capital – Discrimination – Higher tax liability on capital gains on immovable property made by non-residents – Election for taxation under the same procedures as residents
Case C-224/21
Reports of Cases
Not yet published (General Report - Section 'Information on unpublished decisions')
Links to the texts
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Order
ECLI:EU:C:2021:1013 |
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