|
6.8.2011 |
EN |
Official Journal of the European Union |
C 232/9 |
Judgment of the Court (Fourth Chamber) of 16 June 2011 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach (Poland)) — Logstor ROR Polska sp. z o.o. v Dyrektor Izby Skarbowej w Katowicach
(Case C-212/10) (1)
(Taxation - Capital duty - Directive 69/335/EEC - Indirect taxes on the raising of capital - Taxation of a loan taken up by a capital company from a person entitled to a percentage of the profits of the same company - Right of a Member State to reintroduce a tax which was no longer in force at the date of its accession to the European Union)
(2011/C 232/14)
Language of the case: Polish
Referring court
Wojewódzki Sąd Administracyjny w Gliwicach
Parties to the main proceedings
Applicant: Logstor ROR Polska sp. z o.o.
Defendant: Dyrektor Izby Skarbowej w Katowicach
Re:
Reference for a preliminary ruling — Wojewódzki Sąd Administracyjny w Gliwicach — Interpretation of Article 4(2) of 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), as amended by Council Directive 85/303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23) — Right of a Member State to reintroduce a tax abolished on the date on which it acceded to the European Union — Capital duty — Charging of capital duty on a loan taken out by a capital company with a person entitled to a percentage of the profits of that company
Operative part of the judgment
Article 4(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 a Member State from reintroducing a capital duty on a loan taken up by a capital company, if the creditor is entitled to a share in the profits of the company, where that Member State has previously waived the levying of that tax.