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Document 61991CJ0050

Shrnutí rozsudku

Keywords
Summary

Keywords

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Tax provisions ° Harmonization of laws ° Indirect taxes on the raising of capital ° Capital duty on capital companies ° Compulsory reduced rate in the event of the transfer by a company of one or more parts of a business ° Part of a business ° Definition

(Council Directive 69/335, Art. 7(1)(b))

Summary

A branch constitutes a part of a business within the meaning of Article 7(1)(b) of Directive 69/335 concerning indirect taxes on the raising of capital if it is an aggregate of assets and persons capable of contributing to the performance of a specified activity.

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