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Document 62022CN0312
Case C-312/22: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 10 May 2022 — FL v Autoridade Tributária e Aduaneira
Case C-312/22: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 10 May 2022 — FL v Autoridade Tributária e Aduaneira
Case C-312/22: Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 10 May 2022 — FL v Autoridade Tributária e Aduaneira
OJ C 294, 1.8.2022, p. 16–16
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 10/05/2022
- Date lodged:
- 10/05/2022
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Portuguese
- Type of procedure:
- Reference for a preliminary ruling
- EUROVOC descriptor:
|
1.8.2022 |
EN |
Official Journal of the European Union |
C 294/16 |
Request for a preliminary ruling from the Supremo Tribunal Administrativo (Portugal) lodged on 10 May 2022 — FL v Autoridade Tributária e Aduaneira
(Case C-312/22)
(2022/C 294/22)
Language of the case: Portuguese
Referring court
Supremo Tribunal Administrativo
Parties to the main proceedings
Appellant: FL
Respondent: Autoridade Tributária e Aduaneira
Question referred
Is it compatible with EU law for income in the form of interest on bonds and debt instruments paid by a non-resident Swiss bank to the appellant in 2005 to be subject to income aggregation and therefore to be taxed at the same rate of income tax as other income, meaning that the applicable rate of tax is far higher than the rate (levy) that would apply had the income in question been paid by a bank resident in national territory?
