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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Bibliographic Details
Main Author: Nogueira, João Félix Pinto (author)
Other Authors: 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)
Format: preprint
Language:eng
Published: 2022
Subjects:
Taxation
Tax law
European taxation
Online Access:http://hdl.handle.net/10400.14/39264
Country:Portugal
Oai:oai:repositorio.ucp.pt:10400.14/39264

Internet

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

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