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Document 61999CJ0508
Sprendimo santrauka
Sprendimo santrauka
Tax provisions - Harmonisation of laws - Indirect taxes on the raising of capital - Conversion of a partnership into a capital company - Levy of capital duty in addition to duty levied on the capital contributions to the partnership - Whether permissible
(Council Directive 69/335)
$$The provisions of Directive 69/335 concerning indirect taxes on the raising of capital, as amended by the Act concerning the conditions of Accession of the Kingdom of Norway, the Republic of Austria, the Republic of Finland and the Kingdom of Sweden and the adjustments to the Treaties on which the European Union is founded must be interpreted as not precluding the levy of capital duty upon the conversion of a partnership into a capital company within the meaning of that directive, where, before the entry into force of that directive, a duty has already been levied on all the capital contributions made for the acquisition of shares in the partnership, whether or not that duty has the same characteristics as a capital duty within the meaning of Article 10 of the directive. The prohibition in Article 10 of Directive 69/335 on the charging of any tax with the same characteristics as capital duty cannot apply to a duty or charge which, whatever its characteristics, is levied on contributions to companies or firms which are not capital companies within the meaning of the directive.
( see paras 28, 32, operative part )