Judgment of the Court (Fifth Chamber) of 11 March 2004.

Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.

Reference for a preliminary ruling: Conseil d'État - France.

Freedom of establishment - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Tax legislation - Transfer of residence for tax purposes to another Member State - Methods of taxing increased value of securities.

Case C-9/02.

Reports of Cases

2004 I-02409