Opinion statement ECJ-TF 3/2021 on the CJEU decision of 18 March 2021 in case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains

The CFE welcomes the judgment as it clearly refers to a case of unjustified discrimination. However, there are some questions that are left open (and that Court was not required to provide an answer). The Court’s judgment in MK reinforces the established case law that EU law prohibits the adoption o...

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Detalhes bibliográficos
Autor principal: Nogueira, João Félix Pinto (author)
Outros Autores: Prats, Francisco Alfredo Garcia (author), Haslehner, Werner C. (author), Heydt, Volker (author), Kemmeren, Eric (author), Kofler, Georg (author), Lang, Michael (author), Panayi, Christiana HJI (author), Blétière, Emmanuel Raingeard de la (author), Raventos-Calvo, Stella (author), Richelle, Isabelle (author), Rust, Alexander (author), Shiers, Rupert (author)
Formato: preprint
Idioma:eng
Publicado em: 2022
Assuntos:
Taxation
Tax law
European taxation
Texto completo:http://hdl.handle.net/10400.14/39264
País:Portugal
Oai:oai:repositorio.ucp.pt:10400.14/39264

Texto Completo

http://hdl.handle.net/10400.14/39264

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