Asunto C-581/17: Petición de decisión prejudicial planteada por el Finanzgericht Baden-Württemberg (Alemania) el 4 de octubre de 2017 — Martin Wächtler / Finanzamt Konstanz
Section | información judicial |
15.1.2018 ES Diario Oficial de la Unión Europea C 13/5
Lengua de procedimiento: alemán
Finanzgericht Baden-Württemberg
Demandante: Martin Wächtler
Demandada: Finanzamt Konstanz
¿Deben interpretarse las disposiciones del Acuerdo sobre la libre circulación de personas entre la Comunidad Europea y sus Estados miembros, por una parte, y la Confederación Suiza, por otra, de 21 de junio de 1999 (1), que entró en vigor el 1 de junio de 2002, en particular su preámbulo y sus artículos 1, 2, 4, 6, 7, 16 y 21 y el anexo I, artículo 9, en el sentido de que se oponen a una normativa de un Estado miembro con arreglo a la cual, para no perder ningún elemento de tributación, se gravan (sin aplazamiento) las plusvalías latentes, aún no realizadas, de los derechos societarios...
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