This document is an excerpt from the EUR-Lex website
Document 62000CO0264
Abstrakt uznesenia
Abstrakt uznesenia
1. Preliminary rulings - Answer which may be clearly deduced from existing case-law - Application of Article 104(3) of the Rules of Procedure
(Rules of Procedure of the Court of Justice, Art. 104(3))
2. Tax provisions - Harmonisation of laws - Indirect taxes on the raising of capital - Taxation for the purposes of Directive 69/335 - Meaning - Charges, in respect of a transaction covered by the Directive, collected by notaries employed by the State and paid to the State - Covered
(Council Directive 69/335)
3. Tax provisions - Harmonisation of laws - Indirect taxes on the raising of capital - Notarially attested act recording the formation of a capital company - Essential formality - Levying of charges - Not permissible
(Council Directive 69/335, Art. 10(c))
4. Tax provisions - Harmonisation of laws - Indirect taxes on the raising of capital - Notarially attested act recording the formation of a capital company - Charges by way of fees or dues - Meaning - Charges in direct proportion to the share capital subscribed - Not covered - Charges subject to an upper limit - Effect
(Council Directive 69/335, Art. 12(1)(e))