This document is an excerpt from the EUR-Lex website
Document 62022CB0416
Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)
Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)
Case C-416/22, EDP (Taxation on the marketing of securities): Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Answer which may be clearly deduced from existing case-law — Directive 2008/7/EC — Article 5(2) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)
OJ C 329, 18.9.2023, pp. 3–4
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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18.9.2023 |
EN |
Official Journal of the European Union |
C 329/3 |
Order of the Court (Tenth Chamber) of 19 July 2023 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — EDP — Energias de Portugal, SA v Autoridade Tributária e Aduaneira
(Case C-416/22, (1) EDP (Taxation on the marketing of securities))
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Answer which may be clearly deduced from existing case-law - Directive 2008/7/EC - Article 5(2) - Indirect taxes on the raising of capital - Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds)
(2023/C 329/04)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: EDP — Energias de Portugal, SA
Defendant: Autoridade Tributária e Aduaneira
Operative part of the order
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 national legislation which provides for the levying of stamp duty on the remuneration which a capital company pays to a number of banking institutions to which it has entrusted financial intermediation services for the purposes of, first, the publication of offers to repurchase or purchase bonds resulting in the definitive extinguishment of the debt which those bonds represent, second, the placement on the market and subscription of new bonds and, third, the subscription of new shares with a view to increasing its share capital, irrespective of whether the companies issuing the securities in question are under a legal obligation to make use of the services of a third party or have chosen to do so of their own accord.