Back to EUR-Lex homepage

EUR-Lex Access to European Union law

Back to EUR-Lex homepage

This document is an excerpt from the EUR-Lex website

Use quotation marks to search for an "exact phrase". Append an asterisk (*) to a search term to find variations of it (transp*, 32019R*). Use a question mark (?) instead of a single character in your search term to find variations of it (ca?e finds case, cane, care).
Search tips
Need more search options? Use the Advanced search
You are here

Document 62021CN0656

Case C-656/21: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 29 October 2021 — IM GESTÃO DE ATIVOS — SOCIEDADE GESTORA DE ORGANISMOS DE INVESTIMENTO COLETIVO, SA and Others v Autoridade Tributária e Aduaneira

IO C 37, 24.1.2022, p. 17–17 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

Date of document:
29/10/2021
Date lodged:
29/10/2021
Author:
An Chúirt Bhreithiúnais
Form:
Faisnéis bhreithiúnach
Authentic language:
Portaingéilis
Type of procedure:
Tarchur le haghaidh réamhrialú
Link
Select all documents mentioning this document
Case affecting:
  • Submits a preliminary question about 32008L0007 airteagal 5 mír 2
Link

24.1.2022   

EN

Official Journal of the European Union

C 37/17

Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 29 October 2021 — IM GESTÃO DE ATIVOS — SOCIEDADE GESTORA DE ORGANISMOS DE INVESTIMENTO COLETIVO, SA and Others v Autoridade Tributária e Aduaneira

(Case C-656/21)

(2022/C 37/23)

Language of the case: Portuguese

Referring court

Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)

Parties to the main proceedings

Applicants: IM GESTÃO DE ATIVOS — SOCIEDADE GESTORA DE ORGANISMOS DE INVESTIMENTO COLETIVO, SA and Others

Defendant: Autoridade Tributária e Aduaneira

Questions referred

1.

Does Article 5(2) of Directive 2008/7/EC (1) preclude national legislation, such as item 17(3)(4) of the Código do Imposto do Selo (Stamp Duty Code), under which stamp duty is levied on fees which banks charge open-ended securities investment fund management companies for gaining new subscriptions for units, that is, for obtaining new inflows of capital for the investment funds in the form of new subscriptions for units issued by the funds?

2.

Does Article 5(2) of Directive 2008/7/EC preclude national legislation under which stamp duty is levied on the management fees charged to open-ended securities investment funds by management companies, in so far as those management fees include the fees which the banks charge the fund management companies for the aforementioned activity?

(1)  Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital (OJ 2008 L 46, p. 11).

Top