3.8.2013 |
EN |
Official Journal of the European Union |
C 226/5 |
Request for a preliminary ruling from the Grondwettelijk Hof (Belgium) lodged on 30 May 2013 — Isabelle Gielen v Ministerraad
(Case C-299/13)
(2013/C 226/08)
Language of the case: Dutch
Referring court
Grondwettelijk Hof
Parties to the main proceedings
Applicant: Isabelle Gielen
Defendant: Ministerraad
Question referred
Is Article 5(2) of Council Directive 2008/7/EC (1) of 12 February 2008 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?