C-224/21VX v Autoridade Tributária e Aduaneira

Domstolens egne nøkkelord

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.

Tolker