Action against the taxation of capital gains arising from an exchange of shares by individuals before the 1st January 2000 ; Discussion of the right for a taxpayer to avail itself of the EU merger directive in a petition for judicial review where the exchange of shares occurred between French companies and is not covered by the directive. Anticipation of ECJ ruling C-326/16 and C-421/16 Jacob and Lassus of 22nd March 2018. The French Conseil d’Etat found that the taxpayer could not avail itself of the EU merger directive and the above ECJ rulings (18th July 2018 n°411796, Langlois) ; CJUE 18th September 2019 C-662/18 et 672/18 ; Request on intervention on the Priority preliminary ruling on constitutionality n°2019 – 833 - Conseil Constitutionnel (6th January 2020) ; First observations of the Prime Minister (9th January 2020) ; Second observations on the Priority preliminary ruling on constitutionality n°2019 – 833 - Conseil Constitutionnel (23rd January 2020) ; Décision of the Conseil Constitutionnel n°2019-832/333 QPC (3rd April 2020) ; Request for appeal to the Paris Administrative Court of Appeal n°20PA03503 (20th November 2020).
After all domestic remedies had been exhausted, the case was referred to the European Court of Human Rights (December 1, 2023)..

 

- Recours pour excès de pouvoir (Conseil d’Etat 22nd June 2017)
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- Mémoire en défense du ministre (11th July 2017)
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- Mémoire en réplique (20th July 2017)
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- Moyen d’office (15th May 2018)
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- Mémoire déposé au Conseil d’Etat (30th May 2018)
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- Décision du Conseil d’Etat n°411796 (18th July 2018)
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- Note under Conseil d’Etat 12th October 2018 n°423044 de Galbert and n°423118 Simoncini

Imposition des plus-values d’échange d’actions et neutralité fiscale prescrite par les directives européennes concernant le régime fiscal commun des fusions, Droit fiscal, n° 11, 14th March 2019
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- CJUE 18th September 2019 C-662/18 et 672/18
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- Plus-values d’échange d’actions : report ou sursis d’imposition, mêmes effets, Revue de droit fiscal, n°40, 4th October 2019
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- Request on intervention on the Priority preliminary ruling on constitutionality n°2019 – 833 - Conseil Constitutionnel (6th January 2020)
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- First observations of the Prime Minister (9th January 2020)
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- Second observations on the Priority preliminary ruling on constitutionality n°2019 – 833 - Conseil Constitutionnel (23rd January 2020)
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- Décision n°2019-832/333 QPC - Conseil Constitutionnel (3rd April 2020)
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- Request for appeal to the Paris Administrative Court of Appeal n°20PA03503 (20th November 2020)
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- Paris Administrative Court of Appeal decision no. 20PA03503 (December 23, 2022)
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- Application to the European Court of Human Rights (December 1, 2023)
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