Request for a preliminary ruling from the Grondwettelijk Hof (Belgium) in the case Isabelle Gielen v Ministerraad.

Is Article 5(2) of Council Directive 2008/7/EC concerning indirect taxes on the raising of capital to be interpreted as precluding the taxation of the conversion – prescribed by law – of bearer securities into registered securities or dematerialised securities, and, if so, can such a tax be justified on the basis of Article 6 of that directive?


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Belastingen van rechtsverkeer

H&I: Previews


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