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0439/06 AI generated

Portuguese tax law limiting capital gains to 50% for residents is challenged as violating EU Treaty non-discrimination rules. The court requests a preliminary ruling from the Court of Justice of the European Union.

Case Number 0439/06
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Inadmissible
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Legislator summary

AI generated

The Administrative Court of Portugal requested a preliminary ruling to determine if limiting capital gains tax to 50% for Portuguese residents violates EU Treaty provisions. The respondent argued this exclusion of non-Portuguese resident gains constitutes unlawful discrimination under the Treaty establishing the European Community. The court deemed the request inadmissible because the question was not sufficiently clear or relevant for the specific case at hand.

Legislator headnote

Official

IRS. MAIS VALIAS. REENVIO PREJUDICIAL. RESIDENTE.

Keywords

AI generated
capital gains tax resident discrimination preliminary ruling EU Treaty violation Portuguese tax law

Cited Legislation

AI generated
Article 12 of the Treaty establishing the European Community
Article 18 of the Treaty establishing the European Community
Article 39 of the Treaty establishing the European Community
Article 43 of the Treaty establishing the European Community
Article 56 of the Treaty establishing the European Community
Article 10 of the Income Tax Code (CIRS 88)
Article 43, paragraphs 1 and 2 of the Income Tax Code (CIRS 88)
Law 109-B/2001 of December 27

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Full text

[AREA TEMATICA 1] DIR FISC - IRS. DIR PROC TRIBUT CONT - IMPUGN JUDICIAL. [LEGISLACAO NACIONAL] CIRS88 ART10 ART43 N1 N2. L 109-B/2001 DE 2001/12/27. [DATA DE ENTRADA] 05/03/2006 [LEGISLACAO COMUNITARIA] T CEE ART12 ART18 ART39 ART43 ART56. [Nº CONVENCIONAL] JSTA00063442 [Nº DO DOCUMENTO] SA2200609280439 [OBJECTO] SENT TAF LOULÉ. [RECORRENTE] A... [RECORRIDO 1] FAZENDA PÚBLICA [URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/5B7C4837B616CEBC802571FD003C0CEC?OpenDocument

SUMÁRIO

Justifica-se o reenvio prejudicial para o TJCE a fim de se pronunciar sobre a questão de saber se o disposto no n.º 2 do artigo 43º do Código do IRS, aprovado pelo Decreto-Lei n.º 442-A/88, de 30 de Novembro, na redacção que lhe foi dada pela Lei n.º 109-B/2001,de 27 de Dezembro, que limita a incidência de imposto a 50% das mais-valias realizadas por residentes em Portugal, viola o disposto nos artigos 12º, 18º, 39º, 43º e 56º do Tratado que Institui a Comunidade Europeia, ao excluir dessa limitação as mais-valias que tenham sido realizadas por um residente noutro Estado membro da União Europeia.