Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (case C-388/19) on the taxpayers’ option to avoid discriminatory taxation of capital gains

Georg Kofler; Alfredo Garcia Prats; Werner Haslehner; Volker Heydt; Eric Kemmeren; Michael Lang; João Nogueira; Christiana H.J.I. Panayi; Stella Raventós-Calvo; Isabelle Richelle; Alexander Rust; Rupert Shiers

Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (case C-388/19) on the taxpayers’ option to avoid discriminatory taxation of capital gains

Georg Kofler
, Alfredo Garcia Prats
, Werner Haslehner
, Volker Heydt
, Eric Kemmeren
, Michael Lang
, João Nogueira
, Christiana H.J.I. Panayi
, Stella Raventós-Calvo
, Isabelle Richelle
, Alexander Rust
, Rupert Shiers

Research output: Contribution to journal › Article › peer-review

Abstract

In this CFE opinion statement, the CFE ECJ Task Force comments on the ECJ decision in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) of 18 March 2021. The Court confirmed its previous case law and held that the Portuguese (optional) regime for taxation of capital gains from immovable property of non-residents was contrary to the free movement of capital under article 63 of the TFEU since non-residents were taxed less favourably than residents.

Original language	English
Pages (from-to)	121-126
Number of pages	6
Journal	European Taxation
Volume	2022
Issue number	2-3
Publication status	Published - 1 Feb 2022

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Opinion statement ECJ-TF 3/2021 on the CJEU decision of 18 March 2021 in case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains
Nogueira, J. F. P., Prats, F. A. G., Haslehner, W. C., Heydt, V., Kemmeren, E., Kofler, G., Lang, M., Panayi, C. H., Blétière, E. R. D. L., Raventos-Calvo, S., Richelle, I., Rust, A. & Shiers, R., 3 Dec 2021, 9 p.
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Kofler, G., Prats, A. G., Haslehner, W., Heydt, V., Kemmeren, E., Lang, M., Nogueira, J., Panayi, C. H. J. I., Raventós-Calvo, S., Richelle, I., Rust, A., & Shiers, R. (2022). Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (case C-388/19) on the taxpayers’ option to avoid discriminatory taxation of capital gains. European Taxation, 2022(2-3), 121-126.

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title = "Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tribut{\'a}ria e Aduaneira (case C-388/19) on the taxpayers{\textquoteright} option to avoid discriminatory taxation of capital gains",

abstract = "In this CFE opinion statement, the CFE ECJ Task Force comments on the ECJ decision in MK v. Autoridade Tribut{\'a}ria e Aduaneira (Case C-388/19) of 18 March 2021. The Court confirmed its previous case law and held that the Portuguese (optional) regime for taxation of capital gains from immovable property of non-residents was contrary to the free movement of capital under article 63 of the TFEU since non-residents were taxed less favourably than residents.",

author = "Georg Kofler and Prats, \{Alfredo Garcia\} and Werner Haslehner and Volker Heydt and Eric Kemmeren and Michael Lang and Jo{\~a}o Nogueira and Panayi, \{Christiana H.J.I.\} and Stella Ravent{\'o}s-Calvo and Isabelle Richelle and Alexander Rust and Rupert Shiers",

year = "2022",

month = feb,

day = "1",

language = "English",

volume = "2022",

pages = "121--126",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "2-3",

}

Kofler, G, Prats, AG, Haslehner, W, Heydt, V, Kemmeren, E, Lang, M, Nogueira, J, Panayi, CHJI, Raventós-Calvo, S, Richelle, I, Rust, A & Shiers, R 2022, 'Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (case C-388/19) on the taxpayers’ option to avoid discriminatory taxation of capital gains', European Taxation, vol. 2022, no. 2-3, pp. 121-126.

Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (case C-388/19) on the taxpayers’ option to avoid discriminatory taxation of capital gains. / Kofler, Georg; Prats, Alfredo Garcia; Haslehner, Werner et al.
In: European Taxation, Vol. 2022, No. 2-3, 01.02.2022, p. 121-126.

Research output: Contribution to journal › Article › peer-review

TY - JOUR

T1 - Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (case C-388/19) on the taxpayers’ option to avoid discriminatory taxation of capital gains

AU - Kofler, Georg

AU - Prats, Alfredo Garcia

AU - Haslehner, Werner

AU - Heydt, Volker

AU - Kemmeren, Eric

AU - Lang, Michael

AU - Nogueira, João

AU - Panayi, Christiana H.J.I.

AU - Raventós-Calvo, Stella

AU - Richelle, Isabelle

AU - Rust, Alexander

AU - Shiers, Rupert

PY - 2022/2/1

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AB - In this CFE opinion statement, the CFE ECJ Task Force comments on the ECJ decision in MK v. Autoridade Tributária e Aduaneira (Case C-388/19) of 18 March 2021. The Court confirmed its previous case law and held that the Portuguese (optional) regime for taxation of capital gains from immovable property of non-residents was contrary to the free movement of capital under article 63 of the TFEU since non-residents were taxed less favourably than residents.

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M3 - Article

AN - SCOPUS:85148860081

SN - 0014-3138

VL - 2022

SP - 121

EP - 126

JO - European Taxation

JF - European Taxation

IS - 2-3

ER -

Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (case C-388/19) on the taxpayers’ option to avoid discriminatory taxation of capital gains

Abstract

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Research output

Opinion statement ECJ-TF 3/2021 on the CJEU decision of 18 March 2021 in case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains

Cite this