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Document C2007/199/02
Case C-466/03: Judgment of the Court (First Chamber) of 28 June 2007 (reference for a preliminary ruling from the Landgericht Baden-Baden (Germany)) — Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg (Directive 69/335/EEC — Indirect taxes on the raising of capital — National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies — Tax decision — Classification as a duty similar to capital duty — Prior formality — Duties on the transfer of securities — Duties paid by way of fees or dues)
Case C-466/03: Judgment of the Court (First Chamber) of 28 June 2007 (reference for a preliminary ruling from the Landgericht Baden-Baden (Germany)) — Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg (Directive 69/335/EEC — Indirect taxes on the raising of capital — National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies — Tax decision — Classification as a duty similar to capital duty — Prior formality — Duties on the transfer of securities — Duties paid by way of fees or dues)
Case C-466/03: Judgment of the Court (First Chamber) of 28 June 2007 (reference for a preliminary ruling from the Landgericht Baden-Baden (Germany)) — Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg (Directive 69/335/EEC — Indirect taxes on the raising of capital — National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies — Tax decision — Classification as a duty similar to capital duty — Prior formality — Duties on the transfer of securities — Duties paid by way of fees or dues)
IO C 199, 25.8.2007, p. 2–2
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 25/08/2007; Dáta foilsithe
- Author:
- An Chúirt Bhreithiúnais
- Form:
- Faisnéis bhreithiúnach
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25.8.2007 |
EN |
Official Journal of the European Union |
C 199/2 |
Judgment of the Court (First Chamber) of 28 June 2007 (reference for a preliminary ruling from the Landgericht Baden-Baden (Germany)) — Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg
(Case C-466/03) (1)
(Directive 69/335/EEC - Indirect taxes on the raising of capital - National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies - Tax decision - Classification as a ‘duty similar to capital duty’ - Prior formality - Duties on the transfer of securities - Duties paid by way of fees or dues)
(2007/C 199/02)
Language of the case: German
Referring court
Landgericht Baden-Baden
Parties to the main proceedings
Applicant: Albert Reiss Beteiligungsgesellschaft mbH
Defendant: Land Baden-Württemberg
Re:
Reference for a preliminary ruling — Landesgericht Baden-Baden — Interpretation of Article 10(c) 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) — Increase in the capital of a private limited company by means of a contribution of shares held in another company — Charges demanded for the drawing up of the notarially attested act recording the share transfer.
Operative part of the judgment
Article 10(c) 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, precludes the charging of notarial fees for the authentication of a transfer of shares in a company made as a contribution in the course of an increase in the share capital of a capital company, in a system characterised by the fact that notaries are employed as civil servants and that the fees are, at least in part, paid to the State to subsidise public expenditure.
