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

• Pages: 260-266
• Date: 01 January 2021
• Published date: 01 January 2021
• Author: Vasco Branco Guimarães

Documents and researches

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

Studi Tributari Europei. Vol.11 (2021)

ISSN 2036-3583

Comment on the European Court of Justice case C-

388/19, 18.03.2021

Vasco Branco Guimarães

Published: September 21, 2022

Abstract

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 ap-

plied to capital gains realised from the same type of transaction by a person resident in the rst

Member State, makes the taxation regime applicable dependent upon the choice made by that

taxable person

Keywords: Art.65 TFUE; material principles; admissibility of discriminatory regimes; coher-

ence of the tax regime; contrast with international law.

Vasco Branco Guimarães: UniversidadeLusíada - Lisboa (PT)

Doctor Europeus in Tax Law. Professor at UniversidadeLusíada - Lisboa.

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