Comment on the European Court of Justice case C- 388/19, 18.03.2021
Keywords:Art.65 TFUE, material principles, admissibility of discriminatory regimes, coherence of the tax regime, contrast with international law
Article 63 TFEU, read in conjunction with Article 65 TFEU, must be interpreted as precluding the legislation of a Member State which, in order to permit the capital gains realised from the transfer of immovable property situated in that Member State, by a taxable person resident in another Member State, to not be subject to a tax burden greater than that which would be applied to capital gains realised from the same type of transaction by a person resident in the first Member State, makes the taxation regime applicable dependent upon the choice made by that taxable person.
How to Cite
Branco Guimarães, V. (2021). Comment on the European Court of Justice case C- 388/19, 18.03.2021. Studi Tributari Europei, 11(1), III –. https://doi.org/10.6092/issn.2036-3583/14417
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