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Case C-355/16: Judgment of the Court (First Chamber) of 15 March 2018 (request for a preliminary ruling from the Council of State, France) — Christian Picart v Ministre des Finances et des Comptes publics (Reference for a preliminary ruling — Agreement 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 — Direct taxation — Transfer of the place of residence from a Member State to Switzerland — Taxation of unrealised gains on significant shareholdings in a number of companies established in the Member State of origin at the time of such transfer — Scope of the Agreement)
ECLI:EU:UNKNOWN:62016CA0355
62016CA0355
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14.5.2018
Official Journal of the European Union
C 166/7
(Case C-355/16) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Agreement 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 - Direct taxation - Transfer of the place of residence from a Member State to Switzerland - Taxation of unrealised gains on significant shareholdings in a number of companies established in the Member State of origin at the time of such transfer - Scope of the Agreement))
(2018/C 166/08)
Language of the case: French
Referring court
Parties to the main proceedings
Applicant: Christian Picart
Defendant: Ministre des Finances et des Comptes publics
Operative part of the judgment
Where a situation, such as that at issue in the main proceedings, does not come within the scope ratione personae of the notion of ‘self-employed persons’, within the meaning of the Agreement 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, signed in Luxembourg on 21 June 1999, the terms of that agreement must be interpreted as not precluding the legislation of a State party to that agreement, such as that at issue in the main proceedings, which, when a natural person transfers his residence from that State to another State party to that agreement, while maintaining his economic activity in the first of those two States, without undertaking every day, or at least once a week, a journey from the place of his economic activity to that of his residence, provides for the immediate taxation of the unrealised capital gains on significant shareholdings held by that person in companies governed by the laws of the first State at the time of the transfer of residence and which allows deferred recovery of the tax due only if suitable guarantees to ensure recovery of the tax are provided, whereas a person who also holds such shareholdings, but who continues to reside in the territory of the first of those States, need pay tax only at the time of transfer of those shareholdings.
(<span class="note">1</span>) OJ C 335, 12.09.2016.