CFE ECJ Task Force: 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

Eric Kemmeren; Alfredo  García Prats; Werner Haslehner; European Commission; Georg   Kofler; Michael Lang; IBFD  Nogueira; Christiana HJI Panayi; Emmanuel  Raingeard de la Blétière; Stella  Raventos-Calvo; Isabelle Richelle; Alexander  Rust; Rupert Shiers

CFE ECJ Task Force: 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

Eric Kemmeren
, Alfredo García Prats
, Werner Haslehner
, European Commission
, Georg Kofler
, Michael Lang
, IBFD Nogueira
, Christiana HJI Panayi
, Emmanuel Raingeard de la Blétière
, Stella Raventos-Calvo
, Isabelle Richelle
, Alexander Rust
, Rupert Shiers

Research output: Contribution to journal › Article › Professional

Abstract

This is an Opinion Statement prepared by the CFE ECJ Task Force1 on the MK v Autoridade Tributária e Aduaneira case, in which the First Chamber of the Court of Justice of the EU (ECJ) delivered its decision on 18 March 2021,2 which deviated from the Opinion delivered by Advocate General Hogan, on the 19 November 2021.3 In MK, 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 TFEU since non-residents were taxed less favourably than residents. The fact that the domestic system provided an election for non-residents to be treated as residents was not sufficient to consider the rule as compatible with EU Law.

Original language	English
Pages (from-to)	121-126
Journal	European Taxation
Volume	66
Issue number	2
Publication status	Published - 2022

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Keywords

EU law
Free movement of capital
Taxation of capital gains
Immovable property
Restriction

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Bekker, S. (Researcher), Bomer, A. (Researcher), Borghouts, I. (Researcher), De Pietro, C. (Researcher), Dusarduijn, S. (Researcher), Elsweier, F. (Researcher), Essers, P. (Researcher), Garcia Anton, R. (Researcher), Gribnau, H. (Researcher), Gubbels, N. (Researcher), Hoogeveen, M. (Researcher), Houwerzijl, M. (Researcher), Kaufmann, W. (Researcher), Kemmeren, E. (Researcher), Lafarre, A. (Principal Investigator), Lejour, A. (Researcher), Li, J. (Researcher), Loth, M. (Researcher), Mc Cahery, J. (Researcher), Montebovi, S. (Researcher), Peters, C. (Researcher), Rombouts, B. (Researcher), Russo, R. (Researcher), Staats, G. (Researcher), Starink, B. (Researcher), Steegmans, M. (Researcher), Stevens, S. (Researcher), Stevens, T. (Researcher), Sumner, I. (Researcher), Tjong Tjin Tai, E. (Researcher), Tzankova, I. (Researcher), Verbruggen, P. (Researcher), Vermeulen, E. (Researcher), Westerhout, E. (Researcher), Weterings, W. (Researcher), Wibier, R. (Researcher), Xu, D. (Researcher), Zegveld, C. (Researcher), Zekić, N. (Researcher), van Gulijk, S. (Researcher), van Hout, D. (Researcher), van Hulten, M. (Researcher), van Kempen, T. (Researcher), van Kesteren, H. (Researcher), van Vijfeijken, I. (Researcher), Van der Elst, C. (Researcher), Van der Sangen, G. (Researcher), Öner, C. (Researcher), Kryla-Cudna, K. (Researcher), Mak, V. (Researcher), Smit, D. (Researcher), Op Heij, D. (Researcher), Onţanu, E. A. (Researcher), Salah, O. (Researcher), Wijntjens, L. (Researcher), van Norden, G.-J. (Researcher), Vereijken-van den Bosch, S. (Researcher), Fernandez de Aranguiz Chueca, A. (Researcher), Diamant, Y. (Researcher), Geiregat, S. (Researcher), van der Burgt, B. (Researcher), Hofman, A. (Researcher) & Groeneveld-Tijssens, N. (Researcher)
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Kemmeren, E., García Prats, A., Haslehner, W., Commission, E., Kofler, G., Lang, M., Nogueira, IBFD., Panayi, C. HJI., Raingeard de la Blétière, E., Raventos-Calvo, S., Richelle, I., Rust , A., & Shiers, R. (2022). CFE ECJ Task Force: 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. European Taxation, 66(2), 121-126.

@article{dd382ec07ade4f58a128c4e63d7c185f,

title = "CFE ECJ Task Force: Opinion Statement ECJ-TF 3/2021 on the CJEU decision of 18 March 2021 in Case C-388/19, MK v Autoridade Tribut{\'a}ria e Aduaneira, on the taxpayers{\textquoteright} option to avoid discriminatory taxation of capital gains",

abstract = "This is an Opinion Statement prepared by the CFE ECJ Task Force1 on the MK v Autoridade Tribut{\'a}ria e Aduaneira case, in which the First Chamber of the Court of Justice of the EU (ECJ) delivered its decision on 18 March 2021,2 which deviated from the Opinion delivered by Advocate General Hogan, on the 19 November 2021.3 In MK, 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 TFEU since non-residents were taxed less favourably than residents. The fact that the domestic system provided an election for non-residents to be treated as residents was not sufficient to consider the rule as compatible with EU Law.",

keywords = "EU law, Free movement of capital, Taxation of capital gains, Immovable property, Restriction",

author = "Eric Kemmeren and \{Garc{\'i}a Prats\}, Alfredo and Werner Haslehner and European Commission and Georg Kofler and Michael Lang and IBFD Nogueira and Panayi, \{Christiana HJI\} and \{Raingeard de la Bl{\'e}ti{\`e}re\}, Emmanuel and Stella Raventos-Calvo and Isabelle Richelle and Alexander Rust and Rupert Shiers",

year = "2022",

language = "English",

volume = "66",

pages = "121--126",

journal = "European Taxation",

issn = "0014-3138",

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

number = "2",

}

Kemmeren, E, García Prats, A, Haslehner, W, Commission, E, Kofler, G, Lang, M, Nogueira, IBFD, Panayi, CHJI, Raingeard de la Blétière, E, Raventos-Calvo, S, Richelle, I, Rust , A & Shiers, R 2022, 'CFE ECJ Task Force: 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', European Taxation, vol. 66, no. 2, pp. 121-126.

CFE ECJ Task Force: 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. / Kemmeren, Eric; García Prats, Alfredo ; Haslehner, Werner et al.
In: European Taxation, Vol. 66, No. 2, 2022, p. 121-126.

Research output: Contribution to journal › Article › Professional

TY - JOUR

T1 - CFE ECJ Task Force: 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

AU - Kemmeren, Eric

AU - García Prats, Alfredo

AU - Haslehner, Werner

AU - Commission, European

AU - Kofler, Georg

AU - Lang, Michael

AU - Nogueira, IBFD

AU - Panayi, Christiana HJI

AU - Raingeard de la Blétière, Emmanuel

AU - Raventos-Calvo, Stella

AU - Richelle, Isabelle

AU - Rust , Alexander

AU - Shiers, Rupert

PY - 2022

Y1 - 2022

N2 - This is an Opinion Statement prepared by the CFE ECJ Task Force1 on the MK v Autoridade Tributária e Aduaneira case, in which the First Chamber of the Court of Justice of the EU (ECJ) delivered its decision on 18 March 2021,2 which deviated from the Opinion delivered by Advocate General Hogan, on the 19 November 2021.3 In MK, 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 TFEU since non-residents were taxed less favourably than residents. The fact that the domestic system provided an election for non-residents to be treated as residents was not sufficient to consider the rule as compatible with EU Law.

AB - This is an Opinion Statement prepared by the CFE ECJ Task Force1 on the MK v Autoridade Tributária e Aduaneira case, in which the First Chamber of the Court of Justice of the EU (ECJ) delivered its decision on 18 March 2021,2 which deviated from the Opinion delivered by Advocate General Hogan, on the 19 November 2021.3 In MK, 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 TFEU since non-residents were taxed less favourably than residents. The fact that the domestic system provided an election for non-residents to be treated as residents was not sufficient to consider the rule as compatible with EU Law.

KW - EU law

KW - Free movement of capital

KW - Taxation of capital gains

KW - Immovable property

KW - Restriction

M3 - Article

SN - 0014-3138

VL - 66

SP - 121

EP - 126

JO - European Taxation

JF - European Taxation

IS - 2

ER -

CFE ECJ Task Force: 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

Abstract

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Keywords

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