Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 3 July 2013 — Ascendi Beiras Litoral e Alta, Auto Estradas das Beiras Litoral e Alta, S.A. v Autoridade Tributária e Aduaneira

(Case C-377/13)

2013/C 274/13

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, S.A.

Defendant: Autoridade Tributária e Aduaneira

Question referred

Do Article 4(1)(c) and (2)(a), Article 7(1) and Article 10(a) of Council Directive 69/335/EEC (1) of 17 July 1969 (as amended by Council Directive 85/303 EEC (2) of 10 June 1985) preclude national legislation, such as Decree-Law No 322-8/2001 of 14 December 2001, which subjected to stamp duty any increases in the capital of capital companies through the conversion into capital of the claims of shareholders in respect of ancillary services provided previously to the company, even if those ancillary services had been provided in cash, bearing in mind that, as at 1 July 1984, national legislation subjected those increases in capital, made in that way, to stamp duty at the rate of 2 %, and that, at the same date, it exempted from stamp duty capital increases made in cash?

(1)  Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital

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

(2)  Council Directive 85/303/EEC of 10 June 1985 amending Directive 69/335/EEC concerning indirect taxes on the raising of capital

OJ 1985 L 156, p. 23.