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Document C2006/178/39

    Case C-240/06: Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 29 May 2006 — Fortum Project Finance SA

    OJ C 178, 29.7.2006, p. 25–25 (ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)

    29.7.2006   

    EN

    Official Journal of the European Union

    C 178/25

    Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 29 May 2006 — Fortum Project Finance SA

    (Case C-240/06)

    (2006/C 178/39)

    Language of the case: Finnish

    Referring court

    Korkein hallinto-oikeus

    Parties to the main proceedings

    Applicant: Fortum Project Finance SA

    Question referred

    Are Article 56 EC and Article 12(1)(c) of Council Directive 69/335/EEC (1) of 17 July 1969 concerning indirect taxes on the raising of capital to be interpreted as precluding the charging of transfer tax where securities are transferred, as described above, as a contribution to a share company which gives new shares of its own in return?

    (1)  OJ, English Special Edition 1969 (II), p. 412.

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