Request for a preliminary ruling from the Amtsgericht Karlsruhe in the case Braun.
Is Capital Duty Directive 69/335/EEC to be interpreted as meaning that the fees received by a notary employed as a civil servant for the drawing up of a notarially attested act recording a transaction concerning the conversion of a capital company into a different type of capital company constitute taxes for the purposes of that Directive, even if the conversion does not lead to an increase in the capital of the acquiring or transforming company? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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