Keywords

Keywords

1. Preliminary rulings - Answer which may be clearly deduced from existing case-law - Application of Article 104(3) of the Rules of Procedure

(Rules of Procedure of the Court of Justice, Art. 104(3))

2. Tax provisions - Harmonisation of laws - Indirect taxes on the raising of capital - Taxation for the purposes of Directive 69/335 - Meaning - Charges, in respect of a transaction covered by the Directive, collected by notaries employed by the State and paid to the State - Covered

(Council Directive 69/335)

3. Tax provisions - Harmonisation of laws - Indirect taxes on the raising of capital - Notarially attested act recording the formation of a capital company - Essential formality - Levying of charges - Not permissible

(Council Directive 69/335, Art. 10(c))

4. Tax provisions - Harmonisation of laws - Indirect taxes on the raising of capital - Notarially attested act recording the formation of a capital company - Charges by way of fees or dues - Meaning - Charges in direct proportion to the share capital subscribed - Not covered - Charges subject to an upper limit - Effect

(Council Directive 69/335, Art. 12(1)(e))