Court of Justice of the European Union · Judgment

C-472/22NO v Autoridade Tributária e Aduaneira

Decided: 2023-11-16
ECLI: ECLI:EU:C:2023:880
CELEX: 62022CJ0472
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Article 49 TFEU – Freedom of establishment – Articles 63 and 65 TFEU – Free movement of capital – Personal income tax – Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises – Exclusion of undertakings established in other Member States – Concept of ‘abusive practice’.

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Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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