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Court of Justice of the European Union · Judgment

C-581/17Martin Wächtler v Finanzamt Konstanz

Decided
2019-02-26
ECLI
ECLI:EU:C:2019:138
CELEX
62017CJ0581
Finality
Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Agreement between the European Community and the Swiss Confederation on the free movement of persons — Transfer by a natural person of his domicile from a Member State to Switzerland — Taxation of unrealised capital gains with respect to shares in a company — Direct taxation — Freedom of movement of self-employed persons — Equal treatment.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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