‘Must the provisions of the [AFMP], in particular the preamble and Articles 1, 2, 4, 6, 7, 16 and 21 thereof and Article 9 of Annex I thereto, be interpreted as precluding the legislation of a Member State which, in order to prevent any loss of the tax base, prescribes the taxation (without deferral) of latent, unrealised capital gains with respect to company shares, where a national of that Member State, initially subject to unlimited tax liability in that Member State, transfers his domicile from that Member State to Switzerland, and not to a Member State ... or to a State to which the EEA Agreement is applicable?’
A megemlékezés témájaEurlex2019 Eurlex2019