Judgment of the Court of Justice in the case Caixa d'Estalvis i Pensions de Barcelona.

Sixth Council Directive 77/388/EEC of 17 May 1977 must be interpreted as not precluding a national provision, such as Article 108 of Law 24/1988 on the Stock Market of 6 June 1991, which makes the acquisition of the majority of the capital of a company, the assets of which essentially comprise immovable property, subject to an indirect tax other than VAT, such as that at issue in the main proceedings.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


Gerelateerde artikelen