Análise dos artigos 43º e 72º do CIRS
: confrontando com a recente jurisprudência do TJUE e a necessidade de alteração legislativa

  • Ana Cristina Gomes Fonte (Student)

Student thesis: Master's Thesis


This dissertation focuses on the problem inherent in the regime of taxation of real estate capital gains not residents, more specifically with the insufficient legislative amendment of Law 67-A/2007. The Court of Justice of the European Union highlighted the weaknesses of this taxation regime, reiterating the incompatibility of the taxation regime First, a brief framework of the theme is made. A critical analysis will then be made of the two judgments delivered by the CJEU, the first of 11 October 2007 and the second of 18 March 2021. Having said that, an analysis will be made of the regime for the taxation of real estate capital gains established in France and Italy. Finally, proposals will be submitted to be taken into account for a legislative amendment in order to comply with EU law and, at the same time, combat fraud and tax evasion.
Date of Award8 Nov 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorRui Duarte Morais (Supervisor)


  • Taxation of real estate capital gains
  • Non-residents
  • EU law
  • Freedom of movement of capital
  • Court of Justice of the European Union
  • Discrimination
  • Fraud and tax evasion


  • Mestrado em Direito

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