This document is an excerpt from the EUR-Lex website
Document 62022CB0335
Case C-335/22, A (Tax 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) — A, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Questions the answer to which may be clearly deduced from the Court’s existing case-law — Directive 2008/7/EC — Article 5(2)(b) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement of bonds and commercial papers on the market)
Case C-335/22, A (Tax 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) — A, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Questions the answer to which may be clearly deduced from the Court’s existing case-law — Directive 2008/7/EC — Article 5(2)(b) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement of bonds and commercial papers on the market)
Case C-335/22, A (Tax 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) — A, SA v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Questions the answer to which may be clearly deduced from the Court’s existing case-law — Directive 2008/7/EC — Article 5(2)(b) — Indirect taxes on the raising of capital — Stamp duty on services relating to the placement of bonds and commercial papers on the market)
OJ C 329, 18.9.2023, p. 3–3
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
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) — A, SA v Autoridade Tributária e Aduaneira
(Case C-335/22, (1) A (Tax on the marketing of securities))
(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Questions the answer to which may be clearly deduced from the Court’s existing case-law - Directive 2008/7/EC - Article 5(2)(b) - Indirect taxes on the raising of capital - Stamp duty on services relating to the placement of bonds and commercial papers on the market)
(2023/C 329/03)
Language of the case: Portuguese
Referring court
Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
Parties to the main proceedings
Applicant: A, SA
Defendant: Autoridade Tributária e Aduaneira
Operative part of the order
Article 5(2)(b) of Council Directive 2008/8/EC of 12 February 2008 concerning indirect taxes on the raising of capital,
must be interpreted as precluding national legislation which provides for the imposition of stamp duty on the remuneration that a capital company pays to a financial institution to which it has entrusted the placement on the market of securities such as newly issued bonds and commercial papers, irrespective of whether the companies issuing the securities in question are legally required to use the services of a third party or have chosen to do so of their own accord.