Comment on the European Court of Justice case C- 388/19, 18.03.2021

Autores/as

  • Vasco Branco Guimarães Universidade Lusíada - Lisboa (PT)

DOI:

https://doi.org/10.6092/issn.2036-3583/14417

Palabras clave:

Art.65 TFUE, material principles, admissibility of discriminatory regimes, coherence of the tax regime, contrast with international law

Resumen

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.

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Publicado

2022-09-21

Cómo citar

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

Número

Vol. 11 (2021)

Sección

Estudios y documentos

Licencia

Derechos de autor 2021 Seast

Creative Commons License

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.