Judgment of the Court (Grand Chamber) of February 26, 2019.#Martin Wächtler v Finanzamt Konstanz.#Reference for a preliminary ruling – Agreement between the European Community and the Swiss Confederation on the free movement of persons – Transfer of the place of domicile of a natural person from a Member State to Switzerland – Taxation of unrealized capital gains relating to shares in a company – Direct taxation – Free movement of self-employed people – Equality processing.#Case C-581/17.

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Official record CELEX 62017CJ0581_SUM from European Union at Court of Justice of the European Union. Dated 26 February 2019. Status: decided.

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• Arrêt de la Cour (grande chambre) du 26 février 2019.#Martin Wächtler contre Finanzamt Konstanz.#Renvoi préjudiciel – Accord entre la Communauté européenne et la Confédération suisse sur la libre circulation des personnes – Transfert du lieu du domicile d’une personne physique d’un État membre vers la Suisse – Imposition des plus-values latentes afférentes aux parts d’une société – Fiscalité directe – Libre circulation des indépendants – Égalité de traitement.#Affaire C-581/17.

  judgment · FR · 26 February 2019

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