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Case C-472/22, Autoridade Tributária e Aduaneira (Capital gains on share transfers): Judgment of the Court (Sixth Chamber) of 16 November 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — NO v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 49 TFEU — Freedom of establishment — Articles 63 and 65 TFEU — Free movement of capital — Personal income tax — Tax advantage relating to the taxation of capital gains on transfers of shares in small enterprises — Exclusion of undertakings established in other Member States — Concept of ‘abusive practice’)
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