CELEX: 62017CN0581
Language: en
Date: 2017-10-04 00:00:00
Title: Case C-581/17: Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 4 October 2017 — Martin Wächtler v Finanzamt Konstanz

15.1.2018   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 13/5
            
         Request for a preliminary ruling from the Finanzgericht Baden-Württemberg (Germany) lodged on 4 October 2017 — Martin Wächtler v Finanzamt Konstanz
   (Case C-581/17)
   (2018/C 013/06)
   Language of the case: German
   
      Referring court
   
   Finanzgericht Baden-Württemberg
   
      Parties to the main proceedings
   
   
      Applicant: Martin Wächtler
   
      Defendant: Finanzamt Konstanz
   
      Question referred
   
   Are the provisions of the Agreement of 21 June 1999 (1) between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons, which entered into force on 1 June 2002, and in particular the preamble and Articles 1, 2, 4, 6, 7, 16 and 21 thereof and Article 9 of Annex I thereto, to be interpreted as precluding rules of a Member State under which, in order to prevent any element of the taxable basis from being lost, latent, as yet unrealised, appreciations in the value of company rights (without deferment) are charged to tax in the case where a national of that Member State with initially unlimited tax liability transfers his residence from that State to Switzerland and not to a Member State of the European Union or to a State to which the European Economic Area Agreement applies?
   
      (1)  OJ 2002 L 114, p. 6.