Court of Justice 15 March 2018, Case C-355/16: Judgment of the Court (First Chamber) of 15 March 2018 (request for a preliminary ruling from the Council of State, France) — Christian Picart v Ministre des Finances et des Comptes publics (Reference for a preliminary ruling — Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons — Direct taxation — Transfer of the place of residence from a Member State to Switzerland — Taxation of unrealised gains on significant shareholdings in a number of companies established in the Member State of origin at the time of such transfer — Scope of the Agreement)

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