Record· CJCELEX 62005CJ0345decided
Judgment of the Court (Second Chamber) of 26 October 2006.#Commission of the European Communities v Portuguese Republic.#Failure of a Member State to fulfil obligations - Tax legislation - Conditions for exemption of capital gains arising on the transfer for valuable consideration of real property - Articles 18 EC, 39 EC and 43 EC - Articles 28 and 31 of the Agreement establishing the European Economic Area - Cohesion of the tax system - Housing policy.#Case C-345/05.
European Union · Court of Justice of the European Union · 26 October 2006