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Case C-441/08: Judgment of the Court (Sixth Chamber) of 12 November 2009 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland)) — Elektrownia Pątnów II sp. z o.o. v Dyrektor Izby Skarbowej w Poznaniu (Indirect taxes on the raising of capital — Loans taken up by a capital company before the accession of the Member State to the European Union — Liability to capital duty under national legislation — Conversion of the loans into shares after accession of the Member State to the European Union — Capital duty payable on that transaction increasing the capital — Immediate application of the new rules)
- CELEX number:
- 62008CA0441
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 12/11/2009
- Number of pages:
- 1
Judgment of the Court (Sixth Chamber) of 12 November 2009.
Elektrownia Pątnów II sp. zoo v Dyrektor Izby Skarbowej w Poznaniu.
Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland.
Indirect taxes on the raising of capital - Loans taken up by a capital company before the accession of the Member State to the European Union - Liability to capital duty under national legislation - Conversion of the loans into shares after accession of the Member State to the European Union - Capital duty payable on that transaction increasing the capital - Immediate application of the new rules.
Case C-441/08.
ECLI identifier: ECLI:EU:C:2009:698
- CELEX number:
- 62008CJ0441
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 12/11/2009
Case C-441/08: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland) lodged on 7 October 2008 — Elektrownia Pątnów II sp. z o.o. v Dyrektor Izby Skarbowej w Poznaniu
- CELEX number:
- 62008CN0441
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 08/07/2008
- Number of pages:
- 1
Domain: All, CELEX number: 62008C?0441, Search language: English