EC Commission v Portugal (Case C-38/10).  BTC 376
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.