Judgment of the Court (Eighth Chamber) of 18 September 2019
AQ and DN v Ministre de l'Action et des Comptes publics
Requests for a preliminary ruling from the Conseil d'État
References for a preliminary ruling — Direct taxation — Directive 90/434/EEC — Directive 2009/133/EC — Article 8 — Capital gains relating to exchange of securities transactions — Transfer of securities received at the time of the exchange — Capital gain on which tax has been deferred — Taxation of the shareholders — Taxation on the basis of different bases of assessment and rate rules — Reductions of the basis of assessment taking into account the period for which securities have been held
Joined Cases C-662/18 and C-672/18
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
Links to the texts
|
Curia |
EUR-Lex |
Autres Liens |
Judgment
ECLI:EU:C:2019:750 |
|
|
|