European Court of Justice (Fourth Chamber).

J-C Bonichot, President of the Chamber, K Schiemann (Rapporteur), L Bay Larsen, C Toader and E Jarašiūnas, (Judges), P Mengozzi, Advocate General.

Judgment delivered 6 September 2012.

Capital gains tax – European Union – Freedom of establishment – Transfer of residence – Transfer of assets – Failure of member state to fulfil obligations – Portugal taxing unrealised capital gains on transfers of activities or assets to another member state but not those resulting from purely national operations – Whether Portugal infringing principle of freedom of establishment – TFEU, art. 49.

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