caa a22 4500 378937286 CHVBK 20180305123643.0 cr unu---uuuuu 161128e20041001xx s 000 0 eng 10.1515/ecfr.2004.1.3.379 doi (NATIONALLICENCE)gruyter-10.1515/ecfr.2004.1.3.379 Parleani Gilbert 1. University of Paris 1, Panthéon-Sorbonne. Relocation and Taxation: the European Court of Justice Disallows the French Rule of Direct Taxation of Unrealised Gains - Commentary on the ECJ's Decision in Hughes de Lasteyrie du Saillant - [Elektronische Daten] [Gilbert Parleani] In Lasteyrie du Saillant the ECJ ruled that the principle of freedom of establishment laid down by Article 52 of the EC Treaty (now, after amendment, Article 43 EC) must be interpreted as precluding a Member State from establishing a mechanism for taxing unrealised increases in value when a taxpayer transfers his tax residence outside that State. The following case note will show how this is in line with a coherent jurisdiction by the Court concerning the fundamental freedoms and why neither the coherence of the tax system nor the protection of taxable items nor the prevention of tax evasion could justify restrictions on the freedom of establishment imposed by such rule as laid down by Article 167a of the French Code Général des Impôts. © Walter de Gruyter EU law: financial, taxation, commercial, industrial nationallicence European Company and Financial Law Review Walter de Gruyter 1/3(2004-10-01), 379-389 1613-2548 1:3<379 2004 1 ecfr https://doi.org/10.1515/ecfr.2004.1.3.379 text/html Onlinezugriff via DOI 1 research article jats NATIONALLICENCE 856 40 https://doi.org/10.1515/ecfr.2004.1.3.379 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Parleani Gilbert 1. University of Paris 1, Panthéon-Sorbonne NATIONALLICENCE 773 0- European Company and Financial Law Review Walter de Gruyter 1/3(2004-10-01), 379-389 1613-2548 1:3<379 2004 1 ecfr CC0 http://creativecommons.org/publicdomain/zero/1.0 nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-gruyter