Exenciones del Impuesto sobre Actos Jurídicos Documentos contrarias a la libre circulación de capitales: STJUE de 20 de junio de 2024, C-420/23

Abstract

This judgment of 20 June 2024 of the Court of Justice of the European Union addresses the question referred for a preliminary ruling  by the Supreme Administrative Court of Portugal as to whether the provisions of Article 7.2 of the Certified Legal Document Tax are  in accordance with the principles of non-discrimination and free movement of capital, as set forth in Articles 18, 63 and 65.3 of the  Treaty on the Functioning of the European Union