The case is of interest for those following Swiss - EU relations, as the ECJ had (and missed) the opportunity to say more on the rather specific version of freedom of establishment enshrined in the Agreement. (europeanlawblog.eu)
The Court of Appeal allowed the appeal, finding that there was nothing in the Directive or Regulations that restricted the companies» right to freedom of establishment under EU law, nor did the merger involve any abuse of law. (erskinechambers.com)
It denied that a French national who had moved to Switzerland and who wanted to rely on the AFMP's freedom of establishment provisions to challenge a French legal mechanism of exit taxation on unrealised capital gains could do so. (europeanlawblog.eu)