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)

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?

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¹ OJ 2002 L 114, p. 6.