Judgment of the Court (eighth chamber) of September 18, 2019.#AQ and DN v Minister of Action and Public Accounts.#Referral for a preliminary ruling – Direct taxation – Directive 90/434/EEC – Directive 2009/133/EC – Article 8 – Capital gains relating to securities exchange operations – Transfer of securities received during the exchange – Capital gains placed in carryover taxation – Taxation of shareholders – Taxation according to base and rate rules separate – Basis reductions taking into account the length of time the securities have been held.#Joined cases C-662/18 and C-672/18.

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Official record CELEX 62018CJ0662_SUM from European Union at Court of Justice of the European Union. Dated 18 September 2019. Status: decided.

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• Arrêt de la Cour (huitième chambre) du 18 septembre 2019.#AQ et DN contre Ministre de l'Action et des Comptes publics.#Renvoi préjudiciel – Fiscalité directe – Directive 90/434/CEE – Directive 2009/133/CE – Article 8 – Plus-values afférentes à des opérations d’échange de titres – Cession de titres reçus lors de l’échange – Plus-value placée en report d’imposition – Imposition des actionnaires – Imposition selon des règles d’assiette et de taux distinctes – Abattements d’assiette tenant compte de la durée de détention des titres.#Affaires jointes C-662/18 et C-672/18.

  judgment · FR · 18 September 2019

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