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Case C-267/09: Judgment of the Court (Fourth Chamber) of 5 May 2011 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 56 EC and 40 of the EEA Agreement — Restrictions — Direct taxation — Non-resident taxpayers — Obligation to appoint a tax representative)
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Case C-267/09: Judgment of the Court (Fourth Chamber) of 5 May 2011 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 56 EC and 40 of the EEA Agreement — Restrictions — Direct taxation — Non-resident taxpayers — Obligation to appoint a tax representative)

Case C-267/09: Judgment of the Court (Fourth Chamber) of 5 May 2011 — European Commission v Portuguese Republic (Failure of a Member State to fulfil obligations — Free movement of capital — Articles 56 EC and 40 of the EEA Agreement — Restrictions — Direct taxation — Non-resident taxpayers — Obligation to appoint a tax representative)

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