Judgment of the Court of Justice in the case Gielen.

Article 5(2) of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital must be interpreted as precluding the taxation of the conversion of bearer securities into registered securities or dematerialised securities such as that at issue in the main proceedings. Such a tax cannot be justified under Article 6 of that directive.



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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