This document is an excerpt from the EUR-Lex website
Document C2006/060/05
Judgment of the Court (First Chamber) of 12 January 2006 in Case C-494/03: Reference for a preliminary ruling from the Hoge Raad der Nederlanden in Senior Engineering Investments BV v Staatssecretaris van Financiën (Directive 69/335 — Indirect taxes on the raising of capital — National rules taxing a (subsidiary) company by way of capital duty in respect of a contribution made by its parent company (the grandparent company) in favour of its subsidiary (a sub-subsidiary company) — Capital duty — Increase of capital — Payment to the share premium account — Increase in the assets of the company — Increase in the value of shares — Provision of services by a member — Payment made by a member of a member — Payment to a subsidiary — Real recipient — Levying of capital duty once only (in the Community) — Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — Freedom of establishment — National practice exempting a (subsidiary) capital company from taxation only if its subsidiary (sub-subsidiary company) is also established in that Member State)
Judgment of the Court (First Chamber) of 12 January 2006 in Case C-494/03: Reference for a preliminary ruling from the Hoge Raad der Nederlanden in Senior Engineering Investments BV v Staatssecretaris van Financiën (Directive 69/335 — Indirect taxes on the raising of capital — National rules taxing a (subsidiary) company by way of capital duty in respect of a contribution made by its parent company (the grandparent company) in favour of its subsidiary (a sub-subsidiary company) — Capital duty — Increase of capital — Payment to the share premium account — Increase in the assets of the company — Increase in the value of shares — Provision of services by a member — Payment made by a member of a member — Payment to a subsidiary — Real recipient — Levying of capital duty once only (in the Community) — Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — Freedom of establishment — National practice exempting a (subsidiary) capital company from taxation only if its subsidiary (sub-subsidiary company) is also established in that Member State)
Judgment of the Court (First Chamber) of 12 January 2006 in Case C-494/03: Reference for a preliminary ruling from the Hoge Raad der Nederlanden in Senior Engineering Investments BV v Staatssecretaris van Financiën (Directive 69/335 — Indirect taxes on the raising of capital — National rules taxing a (subsidiary) company by way of capital duty in respect of a contribution made by its parent company (the grandparent company) in favour of its subsidiary (a sub-subsidiary company) — Capital duty — Increase of capital — Payment to the share premium account — Increase in the assets of the company — Increase in the value of shares — Provision of services by a member — Payment made by a member of a member — Payment to a subsidiary — Real recipient — Levying of capital duty once only (in the Community) — Article 52 of the EC Treaty (now, after amendment, Article 43 EC) — Freedom of establishment — National practice exempting a (subsidiary) capital company from taxation only if its subsidiary (sub-subsidiary company) is also established in that Member State)
JO C 60, 11.3.2006, p. 3–3
(ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, NL, PL, PT, SK, SL, FI, SV)
|
11.3.2006 |
EN |
Official Journal of the European Union |
C 60/3 |
JUDGMENT OF THE COURT
(First Chamber)
of 12 January 2006
in Case C-494/03: Reference for a preliminary ruling from the Hoge Raad der Nederlanden in Senior Engineering Investments BV v Staatssecretaris van Financiën (1)
(Directive 69/335 - Indirect taxes on the raising of capital - National rules taxing a (subsidiary) company by way of capital duty in respect of a contribution made by its parent company (the grandparent company) in favour of its subsidiary (a sub-subsidiary company) - Capital duty - Increase of capital - Payment ‘to the share premium account’ - Increase in the assets of the company - Increase in the value of shares - Provision of services by a member - Payment made by a member of a member - Payment to a subsidiary - ‘Real recipient’ - Levying of capital duty once only (in the Community) - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Freedom of establishment - National practice exempting a (subsidiary) capital company from taxation only if its subsidiary (sub-subsidiary company) is also established in that Member State)
(2006/C 60/05)
Language of the case: Dutch
In Case C-494/03: Reference for a preliminary ruling under Article 234 EC from the Hoge Raad der Nederlanden (Netherlands), made by decision of 21 November 2003, received at the Court on 24 November 2003, in the proceedings Senior Engineering Investments BV v Staatssecretaris van Financiën — the Court (First Chamber), composed of P. Jann (Rapporteur), President of the Chamber, N. Colneric, J.N. Cunha Rodrigues, M. Ilešič and E. Levits,, Judges; M. Poiares Maduro, Advocate General; M. Ferreira, Principal Administrator, for the Registrar, gave a judgment on 12 January 2006, in which it ruled as follows:
In circumstances such as those of the main proceedings, Article 4(2)(b) 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, read in conjunction with Article 2(1) thereof and the sixth recital in its preamble, precludes a Member State from levying duty on a (subsidiary) capital company in respect of a contribution paid by its parent company (the grandparent company) to its subsidiary (a sub-subsidiary).