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Document 62013CA0377

    Case C-377/13: Judgment of the Court (Second Chamber) of 12 June 2014 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Ascendi Beiras Litoral e Alta, Auto Estradas das Beiras Litoral e Alta, SA v Autoridade Tributária e Aduaneira (Request for a preliminary ruling — Concept of ‘court or tribunal of a Member State’  — Tribunal Arbitral Tributário — Directive 69/335/EEC — Articles 4 and 7 — Increase of the share capital of a capital company — Stamp duty in force on 1 July 1984  — That stamp duty subsequently abolished, and then re-introduced)

    OJ C 282, 25.8.2014, p. 16–16 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

    25.8.2014   

    EN

    Official Journal of the European Union

    C 282/16


    Judgment of the Court (Second Chamber) of 12 June 2014 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Ascendi Beiras Litoral e Alta, Auto Estradas das Beiras Litoral e Alta, SA v Autoridade Tributária e Aduaneira

    (Case C-377/13) (1)

    ((Request for a preliminary ruling - Concept of ‘court or tribunal of a Member State’ - Tribunal Arbitral Tributário - Directive 69/335/EEC - Articles 4 and 7 - Increase of the share capital of a capital company - Stamp duty in force on 1 July 1984 - That stamp duty subsequently abolished, and then re-introduced))

    2014/C 282/21

    Language of the case: Portuguese

    Referring court

    Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)

    Parties to the main proceedings

    Applicant: Ascendi Beiras Litoral e Alta, Auto Estradas das Beiras Litoral e Alta, SA

    Defendant: Autoridade Tributária e Aduaneira

    Operative part of the judgment

    Articles 4(1)(c) and 7(1) and (2) 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, must be interpreted as precluding the reintroduction by a Member State of capital duty on increases of share capital of a company falling under the first of those provisions, which were subject to such duty on 1 July 1984, but which were later exempted from that duty.


    (1)  OJ C 274, 21.9.2013.


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