Judgment of the Court of Justice in the case Braun.

Article 10(c) of Council Directive 69/335/EEC concerning indirect taxes on the raising of capital must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which provides that the Treasury is to receive a share of the fees charged by a notary employed as a civil servant when he draws up a notarial act recording a transaction concerning the conversion of a capital company into a different type of capital company, and which does not lead to an increase in the capital of the company making the acquisition or changing its legal form.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Belastingen van rechtsverkeer

H&I: Previews


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