This document is an excerpt from the EUR-Lex website
Document 62007CA0397
Case C-397/07: Judgment of the Court (Fourth Chamber) of 9 July 2009 — Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil obligations — Indirect taxes on the raising of capital — Capital companies — Directive 69/335/EEC — Articles 2(1) and (3), 4(1) and 7 — Capital duty — Exemption — Conditions — Transfer of effective centre of management or of registered office from one Member State to another Member State — Capital duty on the capital allocated to commercial activities pursued in a Member State by branches or permanent establishments of companies established in another Member State)
Case C-397/07: Judgment of the Court (Fourth Chamber) of 9 July 2009 — Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil obligations — Indirect taxes on the raising of capital — Capital companies — Directive 69/335/EEC — Articles 2(1) and (3), 4(1) and 7 — Capital duty — Exemption — Conditions — Transfer of effective centre of management or of registered office from one Member State to another Member State — Capital duty on the capital allocated to commercial activities pursued in a Member State by branches or permanent establishments of companies established in another Member State)
Case C-397/07: Judgment of the Court (Fourth Chamber) of 9 July 2009 — Commission of the European Communities v Kingdom of Spain (Failure of a Member State to fulfil obligations — Indirect taxes on the raising of capital — Capital companies — Directive 69/335/EEC — Articles 2(1) and (3), 4(1) and 7 — Capital duty — Exemption — Conditions — Transfer of effective centre of management or of registered office from one Member State to another Member State — Capital duty on the capital allocated to commercial activities pursued in a Member State by branches or permanent establishments of companies established in another Member State)
OJ C 205, 29.8.2009, p. 4–5
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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29.8.2009 |
EN |
Official Journal of the European Union |
C 205/4 |
Judgment of the Court (Fourth Chamber) of 9 July 2009 — Commission of the European Communities v Kingdom of Spain
(Case C-397/07) (1)
(Failure of a Member State to fulfil obligations - Indirect taxes on the raising of capital - Capital companies - Directive 69/335/EEC - Articles 2(1) and (3), 4(1) and 7 - Capital duty - Exemption - Conditions - Transfer of effective centre of management or of registered office from one Member State to another Member State - Capital duty on the capital allocated to commercial activities pursued in a Member State by branches or permanent establishments of companies established in another Member State)
2009/C 205/06
Language of the case: Spanish
Parties
Applicant: Commission of the European Communities (represented by: E. Gippini Fournier and M. Afonso, Agents)
Defendant: Kingdom of Spain (represented by: B. Plaza Cruz and M. Muñoz Pérez, Agents)
Re:
Failure by a Member State to fulfil its obligations — Infringement of Council Directive 69/335/EEC of 17 June 1969 concerning indirect taxes on the raising of capital (OJ, English Special Edition 1969 (II), p. 412) — Transfer of the registered office of a company — National law providing for the taxation of a transfer of registered office to the extent that the company involved is not subject to capital duty in the Member State of origin — Conditions for application of obligatory exemptions
Operative part of the judgment
The Court:
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1. |
Declares that:
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2. |
Dismisses the action as to the remainder; |
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3. |
Orders the Kingdom of Spain to pay the costs. |