Court of Justice of the European Union · Judgment

C-388/19MK v Autoridade Tributária e Aduaneira

Decided: 2021-03-18
ECLI: ECLI:EU:C:2021:212
CELEX: 62019CJ0388
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Direct taxation – Tax on capital gains from immovable property – Free movement of capital – Basis for assessment of tax – Discrimination – Option to be taxed according to the same arrangements as residents – Compliance with EU law.

Interprets

EUR-Lex The Court

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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