Press Release: Direct taxation: The European Commission refers Portugal to the European Court of Justice over discriminatory taxation of non-resident taxpayers

The European Commission decided to refer Portugal to the European Court of Justice for its tax provisions which oblige non-resident taxpayers to appoint a fiscal representative if they obtain taxable income in Portugal. The Commission considered the provision incompatible with the free movement of persons and the free movement of capital as guaranteed by Articles 18 and 56 of the EC Treaty and Articles 36 and 40 of the EEA Agreement.

• Primary Source