Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie (Poland) in the case Drukarnia Multipress.
Should Article 2(1)(b) and (c) of Council Directive 2008/7/EC concerning indirect taxes on the raising of capital be interpreted to mean that a limited joint-stock partnership should be regarded as a capital company within the meaning of those provisions if it follows from the legal nature of that partnership that only part of its capital and partners are able to meet the requirements set out in Article 2(1)(b) and (c) of the Directive? 
No C-357/13

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Belastingen van rechtsverkeer

H&I: Previews


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