Court of Justice of the European Union · Judgment
C-345/05Commission of the European Communities v Portuguese Republic
- Decided
- 2006-10-26
- ECLI
- ECLI:EU:C:2006:685
- CELEX
- 62005CJ0345
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Failure of a Member State to fulfil obligations - Tax legislation - Conditions for exemption of capital gains arising on the transfer for valuable consideration of real property - Articles 18 EC, 39 EC and 43 EC - Articles 28 and 31 of the Agreement establishing the European Economic Area - Cohesion of the tax system - Housing policy.
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.
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