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European Union
Real Vida Seguros SA v Autoridade Tributária e Aduaneira (C-449/20)
Consideration of the question referred
33

Real Vida Seguros SA v Autoridade Tributária e Aduaneira (C-449/20)

Judgment of 9 Sept 2021law://eu/cjeu/2020/c-449-20/para_33@2026-11-10

33First of all, a taxpayer who makes investments in shares listed on the Portuguese stock exchange and a taxpayer who makes investments in shares listed on foreign stock exchanges both invest their capital in companies listed for the purpose of making profits.

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

Key facts

Court: Court of Justice · Seventh Chamber
Case: C-449/20 · ECLI:EU:C:2021:721
Decided: 9 Sept 2021
Procedure: Preliminary reference · referred by the Supremo Tribunal Administrativo (Supreme Administrative Court, Portugal)
Applicant: Real Vida Seguros SA
Defendant: Autoridade Tributária e Aduaneira
Rapporteur: A. Kumin
Advocate General: G. Pitruzzella
Bench: 3 judges
A. Kumin, P.G. Xuereb, I. Ziemele
Language: Portuguese
Official: CURIA · EUR-Lex 62020CJ0449

Topics

Free movement of capital

History · 1 version

9 Sept 2021Reading

Connections

Interprets 1: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions
Cited by 7: Ferrovienord SpA v Nazionale di Statistica – ISTAT and Federazione Italiana Triathlon v Istituto Nazionale di Statistica - ISTAT and Ministero dell'Economia e delle Finanze (C-363/21); Admiral Gaming Network Srl and Others v Agenzia delle Dogane e dei Monopoli and Others (C-475/20); Familienstiftung v Finanzamt Köln-West (C-142/24); T GmbH v Bezirkshauptmannschaft Spittal an der Drau (C-671/22); NO v Autoridade Tributária e Aduaneira (C-472/22)2 provisions; B. v Dyrektor Izby Skarbowej w W (C-696/20); SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca (C-582/20)
Cites 11: Treaty on the Functioning of the European Union (consolidated 2016)3 provisions; Adina Onofrei v Conseil de l’ordre des avocats au barreau de Paris and Others (C-218/19); New Valmar BVBA v Global Pharmacies Partner Health Srl (C-15/15); Société Générale S.A. v Agenzia delle Entrate – Direzione Regionale Lombardia Ufficio Contenzioso (C-565/18); Novo Banco SA v Junta de Andalucía (C-712/19); Fonds du Logement de la Région de Bruxelles-Capitale SCRL v Institut des Comptes nationaux (ICN) (C-632/18); SECIL - Companhia Geral de Cal e Cimento SA v Fazenda Pública (C-464/14); Criminal proceedings against Magatte Gueye and Valentín Salmerón Sánchez (C-483/09, C-1/10); X-GmbH v Finanzamt Stuttgart - Körperschaften (C-135/17); Proceedings brought by E (C-480/19); Köln-Aktienfonds Deka v Staatssecretaris van Financiën (C-156/17)