Court of Justice of the European Union · Order
C-224/21VX v Autoridade Tributária e Aduaneira
- Decided
- 2021-12-13
- ECLI
- ECLI:EU:C:2021:1013
- CELEX
- 62021CO0224
- 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 – Taxation of capital gains from property – Articles 63 and 65 TFUE – Free movement of capital – Discrimination – Higher tax liability on capital gains on immovable property made by non-residents – Election for taxation under the same procedures as residents.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act