EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 61991CJ0280
Sammanfattning av domen
Sammanfattning av domen
++++
1. Tax provisions ° Harmonization of laws ° Indirect taxes on the raising of capital ° Limited partnership ° Transfer of part of his shareholding by a member with unlimited liability to a member with limited liability ° Subjection to capital duty ° Not permissible
(Council Directive 69/335, Art. 4)
2. Tax provisions ° Harmonization of laws ° Indirect taxes on the raising of capital ° Limited partnership ° Exemption allowed by national legislation where capital is contributed by a member with unlimited liability ° Transfer by such a member of part of his shareholding to a member with limited liability ° Shares transferred having already been taxed at the time of their creation ° Subjection to capital duty ° Not permissible
(Council Directive 69/335, Art. 6)
1. The transfer by a member with unlimited liability for the debts of a capital company of part of his shareholding to a member whose liability in that company is limited cannot be subject to capital duty by virtue of Article 4 of Directive 69/335 concerning indirect taxes on the raising of capital.
2. The transfer by a member with unlimited liability for the debts of a capital company of part of his shareholding to a member whose liability in that company is limited cannot be subject to capital duty by virtue of Article 6 of Directive 69/335 concerning indirect taxes on the raising of capital in the Member States which have elected to exempt contributions subscribed by members with unlimited liability, where the shares transferred have already been subjected to capital tax at the time of their creation.