Request for a preliminary ruling from the Tribunal Arbitral Tributário in the case Ascendi.

Do Article 4(1)(c) and (2)(a), Article 7(1) and Article 10(a) of Council Directive 69/335/EEC preclude national legislation, such as Decree-Law No 322-8/2001 of 14 December 2001, which subjected to stamp duty any increases in the capital of capital companies through the conversion into capital of the claims of shareholders in respect of ancillary services provided previously to the company, even if those ancillary services had been provided in cash, bearing in mind that, as at 1 July 1984, national legislation subjected those increases in capital, made in that way, to stamp duty at the rate of 2%, and that, at the same date, it exempted from stamp duty capital increases made in cash?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Belastingen van rechtsverkeer

H&I: Previews


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