Judgment of the Court of Justice in the case Drukarnia Multipress.

Article 2(1)(b) and (c) of Council Directive 2008/7/EC concerning indirect taxes on the raising of capital must be interpreted as meaning that a partnership limited by shares under Polish law must be regarded as a capital company within the meaning of that provision even if only some of its capital and members are able to satisfy the conditions laid down by that provision. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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