Court of Justice 13 March 2003, C-9/02 (Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.)

Opinion of the Advocate-General Opinion of the Advocate-General 1. In the context of proceedings concerning the French provisions governing the taxation of certain capital gains in the event of a transfer of tax residence outside France, the Conseil d’État (Council of State) (France) has requested a preliminary ruling from the Court on a question concerning the freedom of establishment laid down