Court of Justice of the European Union · Order

C-184/18Fazenda Pública v Carlos Manuel Patrício Teixeira and Maria Madalena da Silva Moreira Patrício Teixeira

Decided: 2018-09-06
ECLI: ECLI:EU:C:2018:694
CELEX: 62018CO0184
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Direct taxation — Article 18 TFEU — Principle of non-discrimination — Articles 63, 64 and 65 TFEU — Free movement of capital –Heavier tax burden on capital gains made by non-residents — Restrictions on movements of capital to and from non-Member States.

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