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Merlyn von Hugo on Muck Rack

Merlyn von Hugo

As seen in: JD Supra, Mondaq
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Articles

Portuguese real estate transfer tax on restructurings violates EU law - signal effect for Germany | JD Supra

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By Merlyn von Hugo
| JD Supra
By judgment of June 4, 2026, in case C‑837/24 'Nova Iberomoldes', the Court of Justice of the European Union (CJEU) held that the Portuguese real estate transfer tax on restructurings infringes the Capital Duty Directive (Directive 2008/7/EC). The question was whether real estate transfer tax may be levied where the capital of a newly established company is raised by way of an in-kind contribution of shares in companies holding real estate.
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Portuguese Real Estate Transfer Tax On Restructurings Violates EU Law – Signal Effect For Germany

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By Florian Schiefer, Merlyn von Hugo
| Mondaq
McDermott Will & Schulte are most popular: within Environment, Cannabis & Hemp and International Law topic(s) By judgment of June 4, 2026, in case C‑837/24 ‘Nova Iberomoldes’, the Court of Justice of the European Union (CJEU) held that the Portuguese real estate transfer tax on restructurings infringes the Capital Duty Directive (Directive 2008/7/EC).
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