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url: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024CA0837
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category: government/eu
category_raw: official-journal-c
country: eu
region: eu
tags: []
lang: en
published_at: '2026-07-26T22:00:00Z'
fetched_at: '2026-07-27T03:00:57.459528Z'
updated_at: '2026-07-27T03:24:30Z'
status: published
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attribution: 'Source: © European Union, EUR-Lex (https://eur-lex.europa.eu/legal-content/AUTO?uri=CELEX%3A62024CA0837),
  CC BY 4.0 (Commission Decision 2011/833/EU). Summarized/translated by portal4Agents;
  changes were made.'
license_rule: source:eu-eurlex
summary: 欧州連合法院は、ポルトガルの税務当局が不動産を保有する会社の株式を出資して新会社を設立した際に発生する譲渡益について課税する規定が、EU指令2008/7/ECに違反すると判断しました。
summary_source: llm
summary_en: 欧州連合法院は、ポルトガルの税務当局が不動産を保有する会社の株式を出資して新会社を設立した際に発生する譲渡益について課税する規定が、EU指令2008/7/ECに違反すると判断しました。
provenance:
  doc_id: 62024CA0837
  doc_id_scheme: celex
  issuer:
  - Publications Office of the European Union
  doc_type: official-journal-c
  feed_title: 6 - Acts of the Official Journal C
entities:
- name: DalecaSealanked
  type: person
- name: Innovation
  type: UNKNOWN
- name: THE IDOLM@STER 20th Anniversary MORE REALITY LIVE
  type: event
- name: Supreme_Court
  type: location
- name: First Secretary
  type: person
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related: []
related_auto:
- name: 7月24日から26日のライブイベント
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- name: LightweightQuantumRecurrentNeuralNetworks
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- name: 複合展示会
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title: 'Case C-837/24, Nova Iberomoldes: Judgment of the Court (First Chamber) of
  4 June 2026 (request for a preliminary ruling from the Tribunal Arbitral Tributário
  (Centro de Arbitragem Administrativa – CAAD) – Portugal) – NOVA IBEROMOLDES – SGPS,
  S.A. v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – Taxation –
  Indirect taxes on the raising of capital – Directive 2008/7/EC – Article 5(1)(a)
  and (e) – Contributions of capital – Restructuring operations – Article 6(1)(a)
  to (c) – Duties on the transfer of securities – Transfer duties – Formation of a
  capital company – Paying-up of the share capital by means of shares held by the
  contributing company in companies owning immovable property – Tax in respect of
  the transfers of immovable property for consideration)'
---

# Case C-837/24, Nova Iberomoldes: Judgment of the Court (First Chamber) of 4 June 2026 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) – Portugal) – NOVA IBEROMOLDES – SGPS, S.A. v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – Taxation – Indirect taxes on the raising of capital – Directive 2008/7/EC – Article 5(1)(a) and (e) – Contributions of capital – Restructuring operations – Article 6(1)(a) to (c) – Duties on the transfer of securities – Transfer duties – Formation of a capital company – Paying-up of the share capital by means of shares held by the contributing company in companies owning immovable property – Tax in respect of the transfers of immovable property for consideration)

## TL;DR
欧州連合法院は、ポルトガルの税務当局が不動産を保有する会社の株式を出資して新会社を設立した際に発生する譲渡益について課税する規定が、EU指令2008/7/ECに違反すると判断しました。

## Key Points
- (なし)

## Details
(本文なし。リンク先参照)

## Source
元記事: [Case C-837/24, Nova Iberomoldes: Judgment of the Court (First Chamber) of 4 June 2026 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) – Portugal) – NOVA IBEROMOLDES – SGPS, S.A. v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – Taxation – Indirect taxes on the raising of capital – Directive 2008/7/EC – Article 5(1)(a) and (e) – Contributions of capital – Restructuring operations – Article 6(1)(a) to (c) – Duties on the transfer of securities – Transfer duties – Formation of a capital company – Paying-up of the share capital by means of shares held by the contributing company in companies owning immovable property – Tax in respect of the transfers of immovable property for consideration)](https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62024CA0837) — published 2026-07-26T22:00:00Z