Case C-373/18: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel (Portugal) lodged on 7 June 2018 — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira

Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel (Portugal) lodged on 7 June 2018 — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira

(Case C-373/18)

Referring court

Tribunal Administrativo e Fiscal de Penafiel

Parties to the main proceedings

Appellant: Prosa — Produtos e Serviços Agrícolas

Respondent: Autoridade Tributária e Aduaneira

Question referred

Is paragraph 26.1 of the General Schedule of Stamp Duties, in the version resulting from Article 3 of Decree-Law No 322-B/2001 of 14 December 2001, pursuant to which stamp duty is to be levied on the incorporation of a capital company (in particular, a public limited company) whose share capital is paid entirely in cash, contrary to Article 7(1) of Council Directive 69/335/EEC ( 1 ) of 17 July 1969, as amended by Council Directive 85/303/EEC ( 2 ) of 10 June 1985?

( 1 ) Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ 1969 L 249, p. 25).

( 2 ) OJ 1985 L 156, p. 23.