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Document 62016CN0573

Case C-573/16: Reference for a preliminary ruling from High Court of Justice (Chancery Division) (United Kingdom) made on 14 November 2016 — Air Berlin plc v Commissioners for Her Majesty's Revenue & Customs

OJ C 22, 23.1.2017, p. 16–17 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

23.1.2017   

EN

Official Journal of the European Union

C 22/16


Reference for a preliminary ruling from High Court of Justice (Chancery Division) (United Kingdom) made on 14 November 2016 — Air Berlin plc v Commissioners for Her Majesty's Revenue & Customs

(Case C-573/16)

(2017/C 022/22)

Language of the case: English

Referring court

High Court of Justice (Chancery Division)

Parties to the main proceedings

Applicant: Air Berlin plc

Defendant: Commissioners for Her Majesty's Revenue & Customs

Questions referred

1.

Is the levying by a member state of Stamp Duty of 1,5 % on the transfer, as set out in the reference, in the circumstances set out in the reference, contrary to one or more of:

1)

Article 10 or Article 11 of the First Directive (1);

2)

Article 4 or Article 5 of the Second Directive (2); or

3)

Articles 12, 43, 48, 49 or 56 of the EC Treaty?

2.

Does the answer to the first question differ in circumstances where the transfer of shares to the clearance service was required in order to facilitate a listing of the company in question on a stock exchange in that member state or another member state?

3.

Does the answer to the first question or the second question differ in circumstances where the national law of the member state enabled an operator of a clearance service, where it receives approval from the taxation authority, to elect that no Stamp Duty is payable on the transfer of shares into the clearance service but that SDRT is instead charged on each subsequent sale of shares within the clearance service (at the rate of 0,5 % of the sale consideration)?

4.

Does the answer to the third question differ in circumstances where the structure of the transactions chosen by the company in question means that the benefit of the election cannot be enjoyed?


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

OJ L 249, p. 25

(2)  Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital

OJ L 46, p. 11


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