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CELEX 62018CO0184

Order of the Court (Seventh Chamber) of 6 September 2018.#Fazenda Pública v Carlos Manuel Patrício Teixeira and Maria Madalena da Silva Moreira Patrício Teixeira.#Request for a preliminary ruling from the Tribunal Central Administrativo Sul.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Direct taxation — Article 18 TFEU — Principle of non-discrimination — Articles 63, 64 and 65 TFEU — Free movement of capital –Heavier tax burden on capital gains made by non-residents — Restrictions on movements of capital to and from non-Member States.#Case C-184/18.

decidedEuropean Union· Court of Justice of the European Union· EN

Introduced

6 September 2018

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6 September 2018 · Decided

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decided

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Subjects

Taxation

Source updated

6 September 2018

Taxation

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Official record CELEX 62018CO0184 from European Union at Court of Justice of the European Union. Dated 6 September 2018. Status: decided.

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  1. 6 September 2018

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23 official files

Domstolens beslut (sjunde avdelningen) av den 6 september 2018.#Fazenda Pública mot Carlos Manuel Patrício Teixeira och Maria Madalena da Silva Moreira Patrício Teixeira.#Begäran om förhandsavgörande från Tribunal Central Administrativo Sul.#Begäran om förhandsavgörande – Artikel 99 i domstolens rättegångsregler – Direkt beskattning – Artikel 18 FEUF – Icke-diskrimineringsprincipen – Artiklarna 63, 64 och 65 FEUF – Fri rörlighet för kapital – Hårdare beskattning av kapitalvinst på fast egendom för personer som inte har hemvist i landet – Restriktioner för kapitalrörelser till eller från tredjeland.#Mål C-184/18.

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  • Domstolens beslut (sjunde avdelningen) av den 6 september 2018.#Fazenda Pública mot Carlos Manuel Patrício Teixeira och Maria Madalena da Silva Moreira Patrício Teixeira.#Begäran om förhandsavgörande från Tribunal Central Administrativo Sul.#Begäran om förhandsavgörande – Artikel 99 i domstolens rättegångsregler – Direkt beskattning – Artikel 18 FEUF – Icke-diskrimineringsprincipen – Artiklarna 63, 64 och 65 FEUF – Fri rörlighet för kapital – Hårdare beskattning av kapitalvinst på fast egendom för personer som inte har hemvist i landet – Restriktioner för kapitalrörelser till eller från tredjeland.#Mål C-184/18.

    judgment · SV · 6 September 2018

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  • Sklep Sodišča (sedmi senat) z dne 6. septembra 2018.#Fazenda Pública proti Carlosu Manuelu Patríciu Teixeiri in Marii Madaleni da Silva Moreira Patrício Teixeira.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Tribunal Central Administrativo Sul.#Predhodno odločanje – Člen 99 Poslovnika Sodišča – Neposredno obdavčenje – Člen 18 PDEU – Načelo nediskriminacije – Členi 63, 64 in 65 PDEU – Prosti pretok kapitala – Višja davčna obremenitev nepremičninskih kapitalskih dobičkov, ki jih ustvarijo nerezidenti – Omejitev gibanja kapitala v smeri ali iz tretjih držav.#Zadeva C-184/18.

    judgment · SL · 6 September 2018

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  • Uznesenie Súdneho dvora (siedma komora) zo 6. septembra 2018.#Fazenda Pública proti Carlos Manuel Patrício Teixeira a Maria Madalena da Silva Moreira Patrício Teixeira.#Návrh na začatie prejudiciálneho konania, ktorý podal Tribunal Central Administrativo Sul.#Návrh na začatie prejudiciálneho konania – Článok 99 Rokovacieho poriadku Súdneho dvora – Priame dane – Článok 18 ZFEÚ – Zásada zákazu diskriminácie – Články 63, 64 a 65 ZFEÚ – Voľný pohyb kapitálu – Vyššie daňové bremeno na kapitálové zisky z nehnuteľností dosiahnuté nerezidentmi – Obmedzenia pohybu kapitálu do tretích krajín alebo z tretích krajín.#Vec C-184/18.

    judgment · SK · 6 September 2018

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  • Ordonanța Curții (Camera a șaptea) din 6 septembrie 2018.#Fazenda Pública împotriva Carlos Manuel Patrício Teixeira și Maria Madalena da Silva Moreira Patrício Teixeira.#Cerere de decizie preliminară formulată de Tribunal Central Administrativo Sul.#Trimitere preliminară – Articolul 99 din Regulamentul de procedură al Curții – Impozitare directă – Articolul 18 TFUE – Principiul nediscriminării – Articolele 63, 64 și 65 TFUE – Libera circulație a capitalurilor – Sarcină fiscală mai ridicată asupra plusvalorilor imobiliare realizate de nerezidenți – Restricții privind circulația capitalurilor având ca destinație țări terțe sau provenind din țări terțe.#Cauza C-184/18.

    judgment · RO · 6 September 2018

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  • Postanowienie Trybunału (siódma izba) z dnia 6 września 2018 r.#Fazenda Pública przeciwko Carlosowi Manuelowi Patríciowi Teixeirze i Marii Madalenie da Silvie Moreirze Patrício Teixeirze.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Tribunal Central Administrativo Sul.#Odesłanie prejudycjalne – Artykuł 99 regulaminu postępowania przed Trybunałem – Podatki bezpośrednie – Artykuł 18 TFUE – Zasada niedyskryminacji – Artykuły 63, 64 i 65 TFUE – Swobodny przepływ kapitału – Wyższe obciążenie podatkowe zysków kapitałowych z nieruchomości osiągniętych przez nierezydentów – Ograniczenia w przepływie kapitału do lub z państw trzecich.#Sprawa C-184/18.

    judgment · PL · 6 September 2018

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  • Beschikking van het Hof (Zevende kamer) van 6 september 2018.#Fazenda Pública tegen Carlos Manuel Patrício Teixeira en Maria Madalena da Silva Moreira Patrício Teixeira.#Verzoek van de Tribunal Central Administrativo Sul om een prejudiciële beslissing.#Prejudiciële verwijzing – Artikel 99 van het Reglement voor de procesvoering van het Hof – Directe belastingen – Artikel 18 VWEU – Discriminatieverbod – Artikelen 63, 64 en 65 VWEU – Vrij verkeer van kapitaal – Zwaardere fiscale last op door niet-ingezetenen gerealiseerde meerwaarde op onroerende goederen – Beperkingen van het kapitaalverkeer naar en uit derde landen.#Zaak C-184/18.

    judgment · NL · 6 September 2018

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  • Digriet tal-Qorti tal-Ġustizzja (Is-Seba’ Awla) tas-6 ta’ Settembru 2018.#Fazenda Pública vs Carlos Manuel Patrício Teixeira u Maria Madalena da Silva Moreira Patrício Teixeira.#Talba għal deċiżjoni preliminari, imressqa mit-Tribunal Central Administrativo Sul.#Rinviju għal deċiżjoni preliminari – Artikolu 99 tar-Regoli tal-Proċedura tal-Qorti tal-Ġustizzja – Tassazzjoni diretta – Artikolu 18 TFUE – Prinċipju ta’ non-diskriminazzjoni – Artikoli 63, 64 u 65 TFUE – Moviment liberu tal-kapital – Piż fiskali ikbar fuq il-qligħ kapitali mill-proprjetà mwettaq minn persuni mhux residenti – Restrizzjonijiet fuq il-movimenti tal-kapital lejn jew minn pajjiż terz.#Kawża C-184/18.

    judgment · MT · 6 September 2018

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  • Tiesas (septītā palāta) rīkojums, 2018. gada 6. septembris.#Fazenda Pública pret Carlos Manuel Patrício Teixeira un Maria Madalena da Silva Moreira Patrício Teixeira.#Tribunal Central Administrativo Sul lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Tiesas Reglamenta 99. pants – Tiešie nodokļi – LESD 18. pants – Nediskriminācijas princips – LESD 63., 64. un 65. pants – Kapitāla brīva aprite – Augstāka nodokļu nasta attiecībā uz nerezidentu īstenoto kapitāla pieaugumu saistībā ar nekustamo īpašumu – Kapitāla aprites uz vai no trešām valstīm ierobežojumi.#Lieta C-184/18.

    judgment · LV · 6 September 2018

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  • 2018 m. rugsėjo 6 d. Teisingumo Teismo (septintoji kolegija) nutartis.#Fazenda Pública prieš Carlos Manuel Patrício Teixeira ir Maria Madalena da Silva Moreira Patrício Teixeira.#Tribunal Central Administrativo Sul prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Teisingumo Teismo procedūros reglamento 99 straipsnis – Tiesioginiai mokesčiai – SESV 18 straipsnis – Nediskriminavimo principas – SESV 63, 64 ir 65 straipsniai – Laisvas kapitalo judėjimas – Nenuolatinių gyventojų gauto kapitalo prieaugio už nekilnojamąjį turtą didesnis apmokestinimas – Kapitalo judėjimo į trečiąsias šalis ar iš jų apribojimai.#Byla C-184/18.

    judgment · LT · 6 September 2018

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  • Ordinanza della Corte (Settima Sezione) del 6 settembre 2018.#Fazenda Pública contro Carlos Manuel Patrício Teixeira e Maria Madalena da Silva Moreira Patrício Teixeira.#Domanda di pronuncia pregiudiziale proposta dal Tribunal Central Administrativo Sul.#Rinvio pregiudiziale – Articolo 99 del regolamento di procedura della Corte – Fiscalità diretta – Articolo 18 TFUE – Principio di non discriminazione – Articoli 63, 64 e 65 TFUE – Libera circolazione dei capitali – Onere fiscale più elevato sulle plusvalenze immobiliari realizzate da non residenti – Restrizioni ai movimenti di capitali diretti a paesi terzi o in provenienza da essi.#Causa C-184/18.

    judgment · IT · 6 September 2018

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  • A Bíróság végzése (hetedik tanács), 2018. szeptember 6.#Fazenda Pública kontra Carlos Manuel Patrício Teixeira és Maria Madalena da Silva Moreira Patrício Teixeira.#A Tribunal Central Administrativo Sul (Portugália) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – A Bíróság eljárási szabályzatának 99. cikke – Közvetlen adózás – EUMSZ 18. cikk – A hátrányos megkülönböztetés tilalmának elve – EUMSZ 63., EUMSZ 64. és EUMSZ 65. cikk – A tőke szabad mozgása – A külföldi illetőségű személyek által megvalósított, ingatlanból származó tőkejövedelemre kivetett magasabb adóteher – A harmadik országokba irányuló vagy onnan származó tőke mozgásának korlátozása.#C-184/18. sz. ügy.

    judgment · HU · 6 September 2018

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  • Rješenje Suda (sedmo vijeće) od 6. rujna 2018.#Fazenda Pública protiv Carlosa Manuela Patrícija Teixeire i Marije Madalene da Silva Moreire Patrício Teixeire.#Zahtjev za prethodnu odluku koji je uputio Tribunal Central Administrativo Sul.#Zahtjev za prethodnu odluku – Članak 99. Poslovnika Suda – Izravno oporezivanje – Članak 18. UFEU-a – Načelo nediskriminacije – Članci 63., 64. i 65. UFEU-a – Slobodno kretanje kapitala – Veće porezno opterećenje dobiti od nekretnina koju su ostvarili nerezidenti – Ograničenja kretanja kapitala u treće zemlje ili iz njih.#Predmet C-184/18.

    judgment · HR · 6 September 2018

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  • Unionin tuomioistuimen määräys (seitsemäs jaosto) 6.9.2018.#Fazenda Pública vastaan Carlos Manuel Patrício Teixeira ja Maria Madalena da Silva Moreira Patrício Teixeira.#Tribunal Central Administrativo Sulin esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Unionin tuomioistuimen työjärjestyksen 99 artikla – Välitön verotus – SEUT 18 artikla – Syrjimättömyyden periaate – SEUT 63, SEUT 64 ja SEUT 65 artikla – Pääomien vapaa liikkuvuus – Muualla kuin kiinteistöjen sijaintivaltiossa asuvan henkilön saamiin luovutusvoittoihin kohdistuva ankarampi verorasitus – Kolmansiin maihin suuntautuviin tai kolmansista maista tuleviin pääomanliikkeisiin kohdistuvat rajoitukset.#Asia C-184/18.

    judgment · FI · 6 September 2018

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  • Euroopa Kohtu määrus (seitsmes koda), 6.9.2018.#Fazenda Pública versus Carlos Manuel Patrício Teixeira ja Maria Madalena da Silva Moreira Patrício Teixeira.#Eelotsusetaotlus, mille on esitanud Tribunal Central Administrativo Sul.#Eelotsusetaotlus – Euroopa Kohtu kodukorra artikkel 99 – Otsene maksustamine – ELTL artikkel 18 – Diskrimineerimiskeelu põhimõte – ELTL artiklid 63, 64 ja 65 – Kapitali vaba liikumine – Suurem maksukoormus mitteresidentide kinnisvaratulu puhul – Kolmandatesse riikidesse suunatud või sealt pärineva kapitali liikumise piirangud.#Kohtuasi C-184/18.

    judgment · ET · 6 September 2018

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  • Auto del Tribunal de Justicia (Sala Séptima) de 6 de septiembre de 2018.#Fazenda Pública contra Carlos Manuel Patrício Teixeira y Maria Madalena da Silva Moreira Patrício Teixeira.#Petición de decisión prejudicial planteada por el Tribunal Central Administrativo Sul.#Procedimiento prejudicial — Artículo 99 del Reglamento de Procedimiento del Tribunal de Justicia — Fiscalidad directa — Artículo 18 TFUE — Principio de no discriminación — Artículos 63, 64 y 65 TFUE — Libre circulación de capitales — Carga fiscal superior de las plusvalías inmobiliarias obtenidas por no residentes — Restricciones a los movimientos de capitales con destino a terceros países o procedentes de ellos.#Asunto C-184/18.

    judgment · ES · 6 September 2018

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  • Διάταξη του Δικαστηρίου (έβδομο τμήμα) της 6ης Σεπτεμβρίου 2018.#Fazenda Pública κατά Carlos Manuel Patrício Teixeira και Maria Madalena da Silva Moreira Patrício Teixeira.#Αίτηση του Tribunal Central Administrativo Sul για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Άρθρο 99 του Κανονισμού διαδικασίας του Δικαστηρίου – Άμεσοι φόροι – Άρθρο 18 ΣΛΕΕ – Αρχή της απαγορεύσεως των διακρίσεων – Άρθρα 63, 64 και 65 ΣΛΕΕ – Ελεύθερη κυκλοφορία των κεφαλαίων – Μεγαλύτερη φορολογική επιβάρυνση επί της υπεραξίας ακινήτου την οποία αποκομίζουν οι κάτοικοι αλλοδαπής – Περιορισμοί στις κινήσεις κεφαλαίων από και προς τρίτες χώρες.#Υπόθεση C-184/18.

    judgment · EL · 6 September 2018

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  • Beschluss des Gerichtshofs (Siebte Kammer) vom 6. September 2018.#Fazenda Pública gegen Carlos Manuel Patrício Teixeira und Maria Madalena da Silva Moreira Patrício Teixeira.#Vorabentscheidungsersuchen des Tribunal Central Administrativo Sul.#Vorlage zur Vorabentscheidung – Art. 99 der Verfahrensordnung des Gerichtshofs – Direkte Besteuerung – Art. 18 AEUV – Diskriminierungsverbot – Art. 63, 64 und 65 AEUV – Freier Kapitalverkehr – Höhere Steuerbelastung von Wertzuwächsen aus unbeweglichem Vermögen bei Gebietsfremden – Beschränkungen des Kapitalverkehrs mit dritten Ländern.#Rechtssache C-184/18.

    judgment · DE · 6 September 2018

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  • Domstolens kendelse (Syvende Afdeling) af 6. september 2018.#Fazenda Pública mod Carlos Manuel Patrício Teixeira og Maria Madalena da Silva Moreira Patrício Teixeira.#Anmodning om præjudiciel afgørelse indgivet af Tribunal Central Administrativo Sul.#Præjudiciel forelæggelse – artikel 99 i Domstolens procesreglement – direkte beskatning – artikel 18 TEUF – princippet om forbud mod forskelsbehandling – artikel 63 TEUF, 64 TEUF og 65 TEUF – frie kapitalbevægelser – skattebyrde, som er højere for ejendomsavancer, der realiseres af ikke-hjemmehørende – restriktioner for de frie kapitalbevægelser til eller fra tredjelande.#Sag C-184/18.

    judgment · DA · 6 September 2018

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  • Usnesení Soudního dvora (sedmého senátu) ze dne 6. září 2018.#Fazenda Pública v. Carlos Manuel Patrício Teixeira a Maria Madalena da Silva Moreira Patrício Teixeira.#Žádost o rozhodnutí o předběžné otázce podaná Tribunal Central Administrativo Sul.#Řízení o předběžné otázce – Článek 99 jednacího řádu Soudního dvora – Přímé daně – Článek 18 SFEU – Zásada zákazu diskriminace – Články 63 ES, 64 ES a 65 ES – Volný pohyb kapitálu – Vyšší daňové zatížení výnosů z nemovitého majetku dosažených nerezidenty – Omezení pohybu kapitálu do či ze třetích zemí.#Věc C-184/18.

    judgment · CS · 6 September 2018

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  • Определение на Съда (седми състав) от 6 септември 2018 г.#Fazenda Pública срещу Carlos Manuel Patrício Teixeira и Maria Madalena da Silva Moreira Patrício Teixeira.#Преюдициално запитване, отправено от Tribunal Central Administrativo Sul.#Преюдициално запитване — Член 99 от Процедурния правилник на Съда — Пряко данъчно облагане — Член 18 ДФЕС — Принцип на недопускане на дискриминация — Членове 63 ДФЕС, 64 ДФЕС и 65 ДФЕС — Свободно движение на капитали — По-високо данъчно облагане на реализираните от чуждестранни лица доходи от недвижими имоти — Ограничения на движението на капитали от и към трети страни.#Дело C-184/18.

    judgment · BG · 6 September 2018

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  • Ordonnance de la Cour (septième chambre) du 6 septembre 2018.#Fazenda Pública contre Carlos Manuel Patrício Teixeira et Maria Madalena da Silva Moreira Patrício Teixeira.#Demande de décision préjudicielle, introduite par le Tribunal Central Administrativo Sul.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Fiscalité directe – Article 18 TFUE – Principe de non-discrimination – Articles 63, 64 et 65 TFUE – Libre circulation des capitaux – Charge fiscale plus élevée sur les plus-values immobilières réalisées par des non-résidents – Restrictions aux mouvements de capitaux à destination ou en provenance de pays tiers.#Affaire C-184/18.

    judgment · FR · 6 September 2018

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  • Despacho do Tribunal de Justiça (Sétima Secção) de 6 de setembro de 2018.#Fazenda Pública contra Carlos Manuel Patrício Teixeira e Maria Madalena da Silva Moreira Patrício Teixeira.#Pedido de decisão prejudicial apresentado pelo Tribunal Central Administrativo Sul.#Reenvio prejudicial — Artigo 99.° do Regulamento de Processo do Tribunal de Justiça — Fiscalidade direta — Artigo 18.° TFUE — Princípio da não discriminação — Artigos 63.°, 64.° e 65.° TFUE — Livre circulação de capitais — Carga fiscal mais elevada sobre as mais‑valias imobiliárias realizadas por não residentes — Restrições aos movimentos de capitais com destino a países terceiros ou deles provenientes.#Processo C-184/18.

    judgment · PT · 6 September 2018

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  • Order of the Court (Seventh Chamber) of 6 September 2018.#Fazenda Pública v Carlos Manuel Patrício Teixeira and Maria Madalena da Silva Moreira Patrício Teixeira.#Request for a preliminary ruling from the Tribunal Central Administrativo Sul.#Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Direct taxation — Article 18 TFEU — Principle of non-discrimination — Articles 63, 64 and 65 TFEU — Free movement of capital –Heavier tax burden on capital gains made by non-residents — Restrictions on movements of capital to and from non-Member States.#Case C-184/18.

    judgment · EN · 6 September 2018

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