Judgment of the Court (First Chamber) of March 22, 2018.#Marc Jacob v Minister of Finance and Public Accounts.#Reference for a preliminary ruling – Direct taxation – Freedom of establishment – Mergers, divisions, transfers of assets and exchanges of shares concerning companies of different States – Directive 90/434/EEC – Article 8 – Securities exchange transaction – Capital gains relating to this transaction – Report tax – Capital losses during the subsequent transfer of securities received – Taxation jurisdiction of the State of residence – Difference in treatment – ​​Justification – Preservation of the distribution of tax jurisdiction between the Member States.#Case C-327/16.

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Official record CELEX 62016CJ0327 from European Union at Court of Justice of the European Union. Dated 22 March 2018. Status: decided.

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• Arrêt de la Cour (première chambre) du 22 mars 2018.#Marc Jacob contre Ministre des Finances et des Comptes publics.#Renvoi préjudiciel – Fiscalité directe – Liberté d’établissement – Fusions, scissions, apports d’actifs et échanges d’actions intéressant des sociétés d’États différents – Directive 90/434/CEE – Article 8 – Opération d’échange de titres – Plus-values afférentes à cette opération – Report d’imposition – Moins-values lors de la cession ultérieure des titres reçus – Compétence d’imposition de l’État de résidence – Différence de traitement – Justification – Préservation de la répartition de la compétence fiscale entre les États membres.#Affaire C-327/16.

  judgment · FR · 22 March 2018

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