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European Union
Commission of the European Communities v Portuguese Republic (C-345/05)
Judgment
The action
The freedom of movement for persons
31

Commission of the European Communities v Portuguese Republic (C-345/05)

Judgment of 26 Oct 2006law://eu/cjeu/2005/c-345-05/para_31@2026-11-12

31The Portuguese Republic also maintains that Article 10(5) of the CIRS is intended to ensure that the taxpayer's own residence and that of his family are protected and maintained and, therefore, guarantees that individual a right to accommodation, which is a constitutional right.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Second Chamber
Case: C-345/05 · ECLI:EU:C:2006:685
Decided: 26 Oct 2006
Procedure: Infringement action
Applicant: Commission of the European Communities
Defendant: Portuguese Republic
Rapporteur: G. Arestis
Advocate General: P. Léger
Bench: 5 judges
C.W.A. Timmermans, R. Schintgen, P. Kūris, G. Arestis, L. Bay Larsen
Language: Portuguese
Official: CURIA · EUR-Lex 62005CJ0345

Topics

Citizenship of the Union Freedom of establishment Freedom of movement for workers Taxation

History · 1 version

26 Oct 2006Reading

Connections

Cited by 13: European Commission v Portuguese Republic (C-503/14); European Commission v Federal Republic of Germany (C-591/13)2 provisions; European Commission v Republic of Hungary (C-253/09)2 provisions; European Commission v Portuguese Republic (C-267/09)2 provisions; European Commission v Hellenic Republic (C-155/09)2 provisions; Commission of the European Communities v Federal Republic of Germany (C-269/07); Commission of the European Communities v Federal Republic of Germany (C-152/05); Erika Waltraud Ilse Hollmann v Fazenda Pública (C-443/06)2 provisions; Commission of the European Communities v Federal Republic of Germany (C-318/05)2 provisions; Commission of the European Communities v Kingdom of Belgium (C-522/04)2 provisions; Commission of the European Communities v Kingdom of Belgium (C-437/04)2 provisions; Commission of the European Communities v Kingdom of Denmark (C-150/04)2 provisions; Commission of the European Communities v Kingdom of Sweden (C-104/06)2 provisions
Cites 7: Treaty on the Functioning of the European Union (consolidated 2016)4 provisions; Theodor Schilling and Angelica Fleck-Schilling v Finanzamt Nürnberg-Süd (C-209/01); F.W.L. de Groot v Staatssecretaris van Financiën (C-385/00); Commission of the European Communities v French Republic (C-483/99); Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie (C-9/02); N v Inspecteur van de Belastingdienst Oost/kantoor Almelo (C-470/04); Commission of the European Communities v Kingdom of Denmark (C-464/02)