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Document 61988CJ0015
Sommarju tas-sentenza
Sommarju tas-sentenza
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Tax provisions - Harmonization of legislation - Indirect taxes on the raising of capital - Issue of debentures - Charging of taxes not covered by the exemptions under Directive 69/335 - Not permitted .
( Council Directive 69/335/EEC, Arts 11 and 12 )
Article 11 of Directive 69/335 must be interpreted as meaning that a Member State is not permitted to charge capital companies, as defined in Article 3 thereof, tax of any kind other than the taxes and duties set out in Article 12 of the directive in respect of the issue of debentures, an operation covered by Article 11 .