Judgment of the Court (First Chamber) of 15 March 2018

Christian Picart v Ministre des Finances et des Comptes publics

Request for a preliminary ruling from the Conseil d'État (France)

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

Case C-355/16


Top of the page Documents in the Case
Document Date Name of the parties Subject-matter Curia EUR-Lex Autres Liens
Judgment (OJ)
27/04/2018 Picart
Freedom of establishment
  • Freedom of establishment
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Judgment
ECLI:EU:C:2018:184		 15/03/2018 Picart
Freedom of establishment
  • Freedom of establishment
EUR-Lex text EUR-Lex bilingual text
Judgment (Summary)
ECLI:EU:C:2018:184		 15/03/2018 Picart
Freedom of establishment
  • Freedom of establishment
EUR-Lex text EUR-Lex bilingual text
Application (OJ)
26/08/2016 Picart
Freedom of establishment
  • Freedom of establishment
View pdf documents
Opinion
ECLI:EU:C:2017:610		 26/07/2017 Picart
Freedom of establishment
  • Freedom of establishment
EUR-Lex text EUR-Lex bilingual text
Top of the page Legal analysis of the decision or of the case

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)

Subject-matter

Information not available

Systematic classification scheme

1.
-
6 External policy
  6.07 International agreements
    6.07.15 Free trade, association, stabilisation etc. agreements
      6.07.15.02 European countries
-
6 External policy
  6.07 International agreements
    6.07.15 Free trade, association, stabilisation etc. agreements
      6.07.15.02 European countries


Citations of case-law or legislation

References in grounds of judgment

Operative part

Opinion


Dates

Date of the lodging of the application initiating proceedings

  • 28/06/2016

Date of the Opinion

  • 26/07/2017

Date of the hearing

Information not available

Date of delivery

15/03/2018


References

Publication in the Official Journal

Judgment: OJ C 166 from 14.05.2018, p.7

Application: OJ C 335 from 12.09.2016, p.36

Name of the parties

Picart

Notes on Academic Writings

  1. Schlücke, Katharina: Die Niederlassungsfreiheit des Freizügigkeitsabkommens mit der Schweiz steht den Regelungen zur französischen Wegzugsbesteuerung nicht entgegen, Internationale Steuer-Rundschau : ISR 2018 N.9 p.321-323 (DE)
  2. O'Shea, Tom: CJEU Upholds French Exit Taxes in Case Interpreting the EU-Switzerland Agreement, Tax Notes International 2018, Volume 91, Number 2 p.167-169 (EN)
  3. Péraldi Leneuf, Fabienne: Accords internationaux - Accords CE/Suisse, Europe 2018, Mai nº 5, Comm. 173 (FR)
  4. Maitrot de la Motte, Alexandre: XI. Fiscalité - Cour de justice, 1re ch., 15 mars 2018, Christian Picart c/ Ministre des Finances et des Comptes publics, aff. C-355/16, ECLI:EU:C:2018:184, Jurisprudence de la CJUE 2018. Décisions et commentaires (Ed. Bruylant - Bruxelles) 2019, p. 537-539 (FR)



Procedural Analysis Information

Source of the question referred for a preliminary ruling

Conseil d'État - France

Subject-matter

  • Freedom of establishment

Provisions of national law referred to

Information not available

Provisions of international law referred to

Information not available

Procedure and result

  • Reference for a preliminary ruling

Formation of the Court

première chambre (Cour)

Judge-Rapporteur

Fernlund

Advocate General

Mengozzi

Language(s) of the Case

  • French

Language(s) of the Opinion

  • French