Calque dynamique

Yes, it is possible to create a smart object layer in Elements.  (I hope I have understood your question correctly.)  There are two options.  Either drag a photo from the Photo Bin to another file:

Or you can open a file using the File>Place menu:

Elements does not have all the options that are available in Photoshop CC.  However, there is an inexpensive add-on program called Elements+  that many users recommend.  It provides additional smart object features for Elements.