This document is an excerpt from the EUR-Lex website
Document C2006/190/04
Case C-264/04: Judgment of the Court (Third Chamber) of 15 June 2006 (reference for a preliminary ruling from the Amtsgericht Breisach — Germany) — Badischer Winzerkeller eG v Land Baden-Württemberg (Directive 69/335/EEC — Indirect taxes on the raising of capital — Merger of companies — Rectification of the land register — Charging of a fee — Whether a transfer duty — Conditions for charging the fee)
Case C-264/04: Judgment of the Court (Third Chamber) of 15 June 2006 (reference for a preliminary ruling from the Amtsgericht Breisach — Germany) — Badischer Winzerkeller eG v Land Baden-Württemberg (Directive 69/335/EEC — Indirect taxes on the raising of capital — Merger of companies — Rectification of the land register — Charging of a fee — Whether a transfer duty — Conditions for charging the fee)
Case C-264/04: Judgment of the Court (Third Chamber) of 15 June 2006 (reference for a preliminary ruling from the Amtsgericht Breisach — Germany) — Badischer Winzerkeller eG v Land Baden-Württemberg (Directive 69/335/EEC — Indirect taxes on the raising of capital — Merger of companies — Rectification of the land register — Charging of a fee — Whether a transfer duty — Conditions for charging the fee)
OB C 190, 12.8.2006, p. 2–3
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
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12.8.2006 |
EN |
Official Journal of the European Union |
C 190/2 |
Judgment of the Court (Third Chamber) of 15 June 2006 (reference for a preliminary ruling from the Amtsgericht Breisach — Germany) — Badischer Winzerkeller eG v Land Baden-Württemberg
(Case C-264/04) (1)
(Directive 69/335/EEC - Indirect taxes on the raising of capital - Merger of companies - Rectification of the land register - Charging of a fee - Whether a 'transfer duty' - Conditions for charging the fee)
(2006/C 190/04)
Language of the case: German
Referring court
Amtsgericht Breisach
Parties to the main proceedings
Applicant: Badischer Winzerkeller eG
Defendant: Land Baden-Württemberg
Re:
Reference for a preliminary ruling — Amtsgericht Breisach -am- Rhein — Interpretation of Articles 4, 10 (c) and 12(2)of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ, English Special Edition 1969 (II), p.412), as amended by Council Directive 73/79/EEC of 9 April 1973 (OJ 1973 L 103, p. 13), Council Directive 73/80/EEC of 9 April 1973 (OJ 1973 L 103, p. 15), Council Directive 74/553/EEC of 7 November 1974 (0J 1974 L 303, p. 9), and Council Directive 85/303/EEC of 10 June 1985 (0J 1985 L 156, p. 23) — Fee due for rectification of the land register following a change of owner of an agricultural cooperative company as a result of merger and calculated by reference to the value of the land
Operative part of the judgment
The Court:
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1. |
A fee charged for rectification of the land register, such as that at issue in the main proceedings, falls in principle within the prohibition under Article 10(c) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, as amended by Council Directive 85/303/EEC of 10 June 1985. |
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2. |
A tax such as that at issue in the main proceedings may, in derogation from Article 10(c) of Directive 69/335, as amended by Directive 85/303, be regarded as a transfer duty authorised by Article 12(1)(b) of Directive 69/335, as amended by Directive 85/303, provided it is not higher than those applicable to similar operations in the taxing Member State. It is for the national court to verify whether that tax complies with the provisions of Article 12(2) of Directive 69/335, as amended by Directive 85/303. |