Reference for a preliminary ruling from High Court of Justice in the case Air Berlin.
Is the levying by a member state of Stamp Duty of 1,5 % on the transfer, as set out in the reference, in the circumstances set out in the reference, contrary to one or more of: 
1) Article 10 or Article 11 of the First Directive; 
2) Article 4 or Article 5 of the Second Directive; or 
3) Articles 12, 43, 48, 49 or 56 of the EC Treaty? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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