Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital Basic information CELEX number: 31969L0335Official Journal: JOL_1969_249_R_0025_015 Form: DirectiveProcedure number: --Languages: bg cs da de el en et fr hu it lv lt mt nl pl pt ro sk sl es Dates Date of document: Date of publication: Date of effect: September 26, 1969 Entry into force - Date notif. Date of transposition: January 1, 1972 July 1, 1973 Date of end of validity: Modified by Corrected by: Modified by: 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, ANNEX I - List referred to in Article 29 of the Act of Accession - XI. INTERNAL MARKET AND FINANCIAL SERVICES - B. DIRECT TAXATION, INSURANCE AND CREDIT INSTITUTIONS - I. DIRECT TAXATION
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detail Council Directive 2006/98/EC of 20 November 2006 adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania
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detail Council Decision of the European Communities of 1 January 1973 adjusting the documents concerning the accession of the new Member States to the European Communities
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detail Council Directive 73/79/EEC of 9 April 1973 varying the field of application of the reduced rate of capital duty provided for in respect of certain company reconstruction operations by Article 7 (1) (b) of the Directive concerning indirect taxes on the raising of capital
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detail Council Directive 85/303/EEC of 10 June 1985 amending Directive 69/335/EEC concerning indirect taxes on the raising of capital
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detail Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded - Annex II: List referred to in Article 20 of the Act of Accession - 9. Taxation
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detail Council Directive 74/553/EEC of 7 November 1974 amending Article 5 (2) of Directive No 69/335/EEC concerning direct taxes on the raising of capital
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detail DOCUMENTS CONCERNING THE ACCESSION TO THE EUROPEAN COMMUNITIES OF THE KINGDOM OF DENMARK, IRELAND, THE KINGDOM OF NORWAY AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND, ACT CONCERNING THE CONDITIONS OF ACCESSION AND THE ADJUSTMENTS TO THE TREATIES, 2. ANNEXES, ANNEX I LIST REFERRED TO IN ARTICLE 29 OF THE ACT OF ACCESSION, VI. TAXATION
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detail DOCUMENTS CONCERNING THE ACCESSION OF THE HELLENIC REPUBLIC TO THE EUROPEAN COMMUNITIES, ACT CONCERNING THE CONDITIONS OF ACCESSION OF THE HELLENIC REPUBLIC AND THE ADJUSTMENTS TO THE TREATIES, ANNEX I LIST REFERRED TO IN ARTICLE 21 OF THE ACT OF ACCESSION, VI. TAXATION
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detail Completed by: Derogated in: Repealed by: Modifies Affected by case Judgment of the Court (Sixth Chamber) of 11 December 1997. Società Immobiliare SIF SpA v Amministrazione delle finanze dello Stato. Reference for a preliminary ruling: Tribunale civile e penale di Venezia - Italy. Directive 69/335/EEC - Contribution of immovable property. Case C-42/96. Judgment of the Court (Fifth Chamber) of 5 February 1991. Deltakabel BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Raising of capital - Capital duty - Waiver of a current-account claim. Case C-15/89. Judgment of the Court (First Chamber) of 13 October 1992. Weber Haus GmbH & Co. KG v Finanzamt Freiburg-Land. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Raising of capital - Capital duty - Transfer of profits. Case C-49/91. Judgment of the Court (First Chamber) of 18 May 2006. Magpar VI BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. Indirect taxes on the raising of capital - Directive 69/335/EEC - Article 7(1)(b) and (bb) - Capital duty - Exemption - Requirements - Retention for a period of five years of shares acquired. Case C-509/04. A07P1LB A07P1LBBISL2 A07P1LBBIS Judgment of the Court (Third Chamber) of 15 July 1982. Felicitas Rickmers-Linie KG & Co. v Finanzamt für Verkehrsteuern, Hambourg. Reference for a preliminary ruling: Finanzgericht Hamburg - Germany. Capital duties on the raising of capital - Nominal amount of company shares. Case 270/81. Judgment of the Court (Third Chamber) of 15 June 2006. Badischer Winzerkeller eG v Land Baden-Württemberg. Reference for a preliminary ruling: Amtsgericht Breisach - Germany. Directive 69/335/EEC - Indirect taxes on the raising of capital - Merger of companies - Rectification of the land register - Charging of a fee - Whether a 'transfer duty' - Conditions for charging the fee. Case C-264/04. Judgment of the Court (First Chamber) of 30 March 2006. Aro Tubi Trafilerie SpA v Ministero dell'Economia e delle Finanze. Reference for a preliminary ruling: Corte suprema di Cassazione - Italy. Directive 69/335 - Indirect taxes on the raising of capital - National legislation providing for the charging, in the case of a 'reverse' merger, of a proportional registration tax of 1% of the value of such a transaction - Classification as capital duty - Increase in capital - Increase in the assets of the company - Increase in the value of shares - Provision of services by a member - Decision to merge made by the members of the member. Case C-46/04. Judgment of the Court (Sixth Chamber) of 17 October 2002. Energie Steiermark Holding AG v Finanzlandesdirektion für Steiermark. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Increase in a company's capital by the issue of new shares - Payments made upon the entry of a new member as a shareholder in the company - Payments made by the parent company of the new member - Payments made to the subsidiaries of the company increasing its capital - Payments not yet made. Case C-339/99. Judgment of the Court (Second Chamber) of 21 June 2001. SONAE - Tecnologia de Informação SA v Direcção-Geral dos Registos e Notariado. Reference for a preliminary ruling: Tribunal Tributário de Primeira Instância do Porto - Portugal. Raising of capital - Directive 69/335/EEC - Duties paid by way of fees or dues - Charge for entry in the commercial register. Case C-206/99. Judgment of the Court (Second Chamber) of 26 May 2016. État belge, SPF Finances v NN (L) International. Request for a preliminary ruling from the Cour d'appel de Bruxelles. Reference for a preliminary ruling — Direct taxation — Free movement of capital — Freedom to provide services — Directive 69/335/EEC — Articles 2, 4, 10 and 11 — Directive 85/611/EEC — Articles 10 and 293 EC — Annual tax on undertakings for collective investment — Double taxation — Penalties applicable to collective investment undertakings governed by foreign law. Case C-48/15. Judgment of the Court (Sixth Chamber) of 27 October 1998. Fuerzas Eléctricas de Catalunya SA (FECSA) (C-31/97) and Autopistas Concesionaria Española SA (C-32/97) v Departament d'Economía y Finances de la Generalitat de Catalunya. Reference for a preliminary ruling: Tribunal Superior de Justicia de Catalunya - Spain. Directive 69/335/EEC - Indirect taxes on the raising of capital - Duty on notarial deeds recording the repayment of debenture loans. Joined cases C-31/97 and C-32/97. Case C-487/09: Order of the Court (Eighth Chamber) of 6 October 2010 (reference for a preliminary ruling from the Tribunal Supremo — Spain) — Inmogolf SA v Dirección General de Tributos de la Consejería de Economia y Hacienda de la Comunidad Autónoma de Murcia (Article 104(3), first subparagraph, of the Rules of Procedure — Directive 69/335/EEC — Indirect taxes — Raising of capital — Transfer of securities — Capital of a company mostly made up of immovable property) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 11 {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 12 Judgment of the Court (Second Chamber) of 18 January 2001. Herta Schmid, acting as insolvency administrator for P.P. Handels GmbH, in liquidation v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Directive 69/335/EEC - Indirect taxes on the raising of capital - Minimum tax on capital companies. Case C-113/99. Case C-35/09: Judgment of the Court (Second Chamber) of 1 July 2010 (reference for a preliminary ruling from the Corte Suprema di Cassazione — Italy) — Ministero dell’Economia e delle Finanze, Agenzia delle Entrate v Paolo Speranza (Indirect taxation — Tax on the increase in share capital — Article 4(1)(c) of Directive 69/335/EEC — National legislation making registration of the instrument recording an increase in the capital of a company subject to payment of duty — The recipient company and the notary jointly and severally liable — No capital contribution in fact made — Limitation of means of proof) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 4.1 {C|http://publications.europa.eu/resource/authority/fd_370/C} {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5.1 A Judgment of the Court (Fifth Chamber) of 26 September 2000. IGI - Investimentos Imobiliários SA v Fazenda Pública. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. Directive 69/335/EEC - Indirect taxes on the raising of capital - Charges for entries in a national register of legal persons - Duties paid by way of fees or dues. Case C-134/99. Judgment of the Court of 13 February 1996. Société Bautiaa v Directeur des Services Fiscaux des Landes and Société Française Maritime v Directeur des Services Fiscaux du Finistère. Reference for a preliminary ruling: Tribunal de grande instance de Dax and Tribunal de grande instance de Quimper - France. Article 7(1) of Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Mergers between companies - Exemption. Joined cases C-197/94 and C-252/94. Case C-569/07: Judgment of the Court (Second Chamber) of 1 October 2009 (Reference for a preliminary ruling from the Special Commissioners of Income Tax, London –United Kingdom) — HSBC Holdings plc, Vidacos Nominees Ltd v The Commissioners of Her Majesty’s Revenue & Customs (Indirect taxation — Raising of capital — Levying of a duty of 1,5 % on the transfer or issue of shares into a clearance service) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 11 PT A) Judgment of the Court (Sixth Chamber) of 5 March 1998. Solred SA v Administración General del Estado. Reference for a preliminary ruling: Tribunal Superior de Justicia de Madrid - Spain. Directive 69/335/EEC - Duty charged on documents recording the contribution of a part of the share capital. Case C-347/96. Judgment of the Court (Fourth Chamber) of 8 November 2007. Firma ING. AUER - Die Bausoftware GmbH v Finanzamt Freistadt Rohrbach Urfahr. Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Linz - Austria. Indirect taxes - Raising of capital - Transfer of the seat of a company - Abolition of the capital duty charged to a company. Case C-251/06. Judgment of the Court of 27 June 1979. Advokatrådet comme mandataire pour P. Conradsen A/S v Ministeriet for skatter og afgifter. Reference for a preliminary ruling: Østre Landsret - Denmark. Capital duty on raising of capital. Case 161/78. Judgment of the Court (Sixth Chamber) of 27 October 1998. Manifattura italiana Nonwoven SpA v Direzione regionale delle entrate per la Toscana. Reference for a preliminary ruling: Commissione tributaria provinciale di Firenze - Italy. Directive 69/335/EEC - Taxes on the raising of capital - Tax on companies' net assets. Case C-4/97. Judgment of the Court (Sixth Chamber) of 17 October 2002. Solida Raiffeisen Immobilien Leasing GmbH and Tech Gate Vienna Wissenschafts- und Technologiepark GmbH v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Contribution of assets of any kind - Meaning - Acquisition by a non-member of dividend certificates issued by a capital company. Case C-138/00. Judgment of the Court (Sixth Chamber) of 17 October 2002. Develop Baudurchführungs- und Stadtentwicklungs GmbH v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Contribution of assets of any kind - Meaning - Payments made by the parent company of a company which has acquired dividend certificates issued by a capital company. Case C-71/00. Judgment of the Court (Fourth Chamber), 16 February 2012. Pak-Holdco sp. zoo v Dyrektor Izby Skarbowej w Poznaniu. Reference for a preliminary ruling from the Naczelny Sąd Administracyjny. Taxation — Indirect taxes on the raising of capital — Capital duty levied on capital companies — Obligation on a Member State to take account of directives which were no longer in force at the time of that State’s accession — Exclusion, from the amount on which capital duty is charged, of the amount of the assets belonging to the capital company which are allocated to the increase in capital and which have already been subjected to capital duty. Case C‑372/10. Judgment of the Court (First Chamber) of 18 March 1993. Finanzamt Kassel-Goethestrasse v Viessmann KG. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Tax on the raising of capital - Transfer of a shareholding in a limited partnership. Case C-280/91. Order of the Court (Sixth Chamber) of 21 March 2002. Gründerzentrum-Betrieb-GmbH v Land Baden-Württemberg. Reference for a preliminary ruling: Amtsgericht Müllheim/Baden - Germany. Article 104(3) of the Rules of Procedure - Raising of capital - Directive 69/335/EEC - Charges for the drawing up of a notarially attested act recording the formation of a capital company. Case C-264/00. Judgment of the Court (Second Chamber) of 16 May 2002. Palais am Stadtpark Hotelbetriebsgesellschaft mbH & Co. KG v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland. Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. Raising of capital - Directive 69/335/EEC - Scope of application - Limited partnership - Assignment of limited partner's share to a company with limited liability - Levy, after the assignment and the entry into force of the directive, of duty directly proportional to the amount of the contribution. Case C-508/99. Judgment of the Court of 12 November 1987. Amro Aandelen Fonds v Inspecteur der Registratie en Successie. Reference for a preliminary ruling: Gerechtshof Amsterdam - Netherlands. Indirect taxes on the raising of capital - Concept of capital company. Case 112/86. Judgment of the Court (Sixth Chamber) of 26 September 1996. A/S Richard Frederiksen & Co. v Skatteministeriet. Reference for a preliminary ruling: Østre Landsret - Denmark. Raising of capital - Capital duty - Interest-free loan granted by a parent company to its subsidiary - Company income tax. Case C-287/94. Order of the Court (First Chamber) of 15 March 2001. Petrolvilla & Bortolotti SpA v Direzione delle Entrate per la Provincia di Trento. Reference for a preliminary ruling: Commissione tributaria di primo grado di Trento - Italy. Article 104(3) of the Rules of Procedure - Answer capable of being clearly deduced from case-law. Joined cases C-279/99, C-293/99, C-296/99, C-330/99 and C-336/99. Judgment of the Court of 2 December 1997. Fantask A/S e.a. v Industriministeriet (Erhvervministeriet). Reference for a preliminary ruling: Østre Landsret - Denmark. Directive 69/335/EEC - Registration charges on companies - Procedural timelimits under national law. Case C-188/95. Judgment of the Court (First Chamber) of 12 January 2006. Senior Engineering Investments BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands. 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. Case C-494/03. Judgment of the Court (Sixth Chamber) of 29 September 1999. Modelo SGPS SA v Director-Geral dos Registos e Notariado. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. Directive 69/335/EEC - Indirect taxes on the raising of capital - Charge for drawing up a notarially attested act recording an increase in share capital and a change in a company's name and registered office. Case C-56/98. Judgment of the Court (First Chamber) of 13 December 1991. Muwi Bouwgroep BV v Staatssecretaris van Financiën. Reference for a preliminary ruling: Hoge Raad - Netherlands. Raising of capital - Capital duty - Transfer to a company of a parcel of shares held in another company. Case C-164/90. Judgment of the Court of 11 June 1996. Denkavit International BV, Galveston BV, Heklicht Scheepvaartbelangen BV, C. Roeleveld Beheer BV and Others, R. J. Schippefelt, Sigarenhandel Ben Sterk vof and J. H. van Werkhoven Holding Maarssen BV v Kamer van Koophandel en Fabrieken voor Midden-Gelderland, Kamer van Koophandel en Fabrieken voor 's-Gravenhage, Kamer van Koophandel en Fabrieken voor Amsterdam and Kamer van Koophandel en Fabrieken voor Utrecht en Omstreken. Reference for a preliminary ruling: College van Beroep voor het Bedrijfsleven - Netherlands. Directive 69/335/EEC - Registration levy payable to Chamber of Trade and Industry. Case C-2/94. Judgment of the Court (First Chamber) of 7 September 2006. Fazenda Pública v Organon Portuguesa - Produtos Químicos e Farmacêuticos Ldª. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. Indirect taxes on the raising of capital - Directive 69/335/EEC - Disposal of shares of a limited company. Case C-193/04. Judgment of the Court (Fifth Chamber) of 30 June 2005. Mathias Längst. Reference for a preliminary ruling: Landgericht Stuttgart - Germany. Directive 69/335/EEC - Indirect taxes on the raising of capital - Notary's charges - Notary employed as a civil servant - Payment to the State of a fixed portion of the charges. Case C-165/03. Case C-372/10: Reference for a preliminary ruling from the Naczelny Sąd Administracyjny, Izba Finansowa, Wydział II (Republic of Poland), lodged on 26 July 2010 — Pak-Holdco Sp zoo v Dyrektor Izby Skarbowej w Poznaniu {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 7 1 Judgment of the Court (Second Chamber), 12 June 2014. Ascendi Beiras Litoral e Alta, Auto Estradas das Beiras Litoral e Alta SA v Autoridade Tributária e Aduaneira. Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD). Reference for a preliminary ruling — Concept of ‘court or tribunal of a Member State’ — Tribunal Arbitral Tributário — Directive 69/335/EEC — Articles 4 and 7 — Increase of the share capital of a capital company — Stamp duty in force on 1 July 1984 — That stamp duty subsequently abolished, and then re-introduced. Case C‑377/13. Judgment of the Court (Sixth Chamber) of 17 September 2002. Finanzamt Hannover-Nord v Norddeutsche Gesellschaft zur Beratung und Durchführung von Entsorgungsaufgaben bei Kernkraftwerken mbH. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Raising of capital - Directive 69/335/EEC - Capital duty - Interest-free loans granted by members - Profit and loss transfer agreement. Case C-392/00. Judgment of the Court (First Chamber) of 28 June 2007. Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg. Reference for a preliminary ruling: Landgericht Baden-Baden - Germany. Directive 69/335/EEC - Indirect taxes on the raising of capital - National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies - Tax decision - Classification as a ‘duty similar to capital duty’ - Prior formality - Duties on the transfer of securities - Duties paid by way of fees or dues. Case C-466/03. Judgment of the Court (Sixth Chamber) of 12 November 2009. Elektrownia Pątnów II sp. zoo v Dyrektor Izby Skarbowej w Poznaniu. Reference for a preliminary ruling: Naczelny Sąd Administracyjny - Poland. Indirect taxes on the raising of capital - Loans taken up by a capital company before the accession of the Member State to the European Union - Liability to capital duty under national legislation - Conversion of the loans into shares after accession of the Member State to the European Union - Capital duty payable on that transaction increasing the capital - Immediate application of the new rules. Case C-441/08. Judgment of the Court (Second Chamber) of 1 July 2010. Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v Paolo Speranza. Reference for a preliminary ruling: Corte suprema di cassazione - Italy. Indirect taxation - Tax on the increase in share capital - Article 4(1)(c) of Directive 69/335/EEC - National legislation making registration of the instrument recording an increase in the capital of a company subject to payment of duty - The recipient company and the notary jointly and severally liable - No capital contribution in fact made - Limitation of means of proof. Case C-35/09. Judgment of the Court (Fifth Chamber) of 5 February 1991. Trave-Schiffahrtsgesellschaft mbH & Co. KG v Finanzamt Kiel-Nord. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Raising of capital - Capital duty - Interest-free loan granted by a member. Case C-249/89. Order of the Court (Eighth Chamber) of 6 October 2010. INMOGOLF SA v Dirección General de Tributos de la Consejería de Economía y Hacienda de la Comunidad Autónoma de Murcia. Reference for a preliminary ruling: Tribunal Supremo - Spain. First subparagraph of Article 104(3) of the Rules of Procedure – Directive 69/335/EEC – Indirect taxes – Raising of capital – Transfer of securities – Capital of a company mostly made up of immovable property. Case C-487/09. Judgment of the Court (Second Chamber) of 1 October 2009. HSBC Holdings plc and Vidacos Nominees Ltd v The Commissioners of Her Majesty's Revenue & Customs. Reference for a preliminary ruling: Special Commissioners of Income Tax, London - United Kingdom. Indirect taxation - Raising of capital - Levying of a duty of 1.5% on the transfer or issue of shares into a clearance service. Case C-569/07. Judgment of the Court (Sixth Chamber) of 10 September 2002. Riccardo Prisco Srl v Amministrazione delle Finanze dello Stato (C-216/99) and Ministero delle Finanze v CASER SpA (C-222/99). References for a preliminary ruling: Tribunale di Milano and Corte d'appello di Roma - Italy. Directive 69/335/EEC - Indirect taxes on the raising of capital - Articles 10 and 12(1)(e) - Register of companies - Registration of companies' instruments of incorporation and other company documents - Recovery of sums paid but not due - Procedural time-limits under national law - Interest. Joined cases C-216/99 and C-222/99. Judgment of the Court (Sixth Chamber) of 27 October 1998. Abruzzi Gas SpA (Agas) v Amministrazione Tributaria di Milano. Reference for a preliminary ruling: Commissione tributaria provinciale di Milano - Italy. Directive 69/335/EEC - Indirect taxes on the raising of capital - Merger of companies - Acquisition by a company which already owns all the securities of the companies acquired. Case C-152/97. Judgment of the Court (Fourth Chamber) of 21 September 2000. Modelo Continente SGPS SA v Fazenda Pública. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. Directive 69/335/EEC - Indirect taxes on the raising of capital - Charge for drawing up a notarially attested act recording an increase in the share capital of a capital company and an amendment to its statutes. Case C-19/99. Judgment of the Court (First Chamber) of 28 March 1990. Waldrich Siegen Werkzeugmaschinen GmbH v Finanzamt Hagen. Reference for a preliminary ruling: Finanzgericht Münster - Germany. Raising of capital - Capital duty - Transfer of profits and losses - Absorption of losses. Case C-38/88. Judgment of the Court (Second Chamber), 3 July 2014. Eycke Braun v Land Baden-Württemberg. Request for a preliminary ruling from the Amtsgericht Karlsruhe. Reference for a preliminary ruling — Taxation — Directive 69/335/EEC — Indirect taxes on the raising of capital — Article 10(c) — Conversion of a capital company into a different type of capital company not involving any increase in capital — Fees demanded for the drawing up of a notarial act recording that conversion. Case C‑524/13. Case C-441/08: Judgment of the Court (Sixth Chamber) of 12 November 2009 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland)) — Elektrownia Pątnów II sp. z o.o. v Dyrektor Izby Skarbowej w Poznaniu (Indirect taxes on the raising of capital — Loans taken up by a capital company before the accession of the Member State to the European Union — Liability to capital duty under national legislation — Conversion of the loans into shares after accession of the Member State to the European Union — Capital duty payable on that transaction increasing the capital — Immediate application of the new rules) {AR|http://publications.europa.eu/resource/authority/fd_370/AR} 5.3 {TIRE|http://publications.europa.eu/resource/authority/fd_370/TIRE} 2 Judgment of the Court (Second Chamber) of 25 May 1989. SpA Maxi Di v Ufficio del registro di Bolzano. Reference for a preliminary ruling: Commissione tributaria di secondo grado di Bolzano - Italy. Indirect taxes on the raising of capital. Case 15/88. Judgment of the Court (Sixth Chamber) of 11 December 1997. Locamion SA v Directeur des services fiscaux d'Indre-et-Loire. Reference for a preliminary ruling: Tribunal de grande instance de Tours - France. Directive 69/335/CEE - Regional charge on vehicle registration certificates. Case C-8/96. Judgment of the Court (Fourth Chamber) of 21 June 2007. Optimus - Telecomunicações SA v Fazenda Pública. Reference for a preliminary ruling: Supremo Tribunal Administrativo - Portugal. Indirect taxes on the raising of capital - Directive 69/335/EEC, as amended by Directive 85/303/EEC - Article 7(1) - Capital duty - Exemption - Conditions - Situation as at 1 July 1984. Case C-366/05. Judgment of the Court (Fourth Chamber) of 16 June 2011. Logstor ROR Polska sp. z o.o. v Dyrektor Izby Skarbowej w Katowicach. Reference for a preliminary ruling: Wojewódzki Sąd Administracyjny w Gliwicach - Poland. Taxation - Capital duty - Directive 69/335/EEC - Indirect taxes on the raising of capital - Taxation of a loan taken up by a capital company from a person entitled to a percentage of the profits of the same company - Right of a Member State to reintroduce a tax which was no longer in force at the date of its accession to the European Union. Case C-212/10. Judgment of the Court (First Chamber) of 25 October 2007. Fortum Project Finance SA. Reference for a preliminary ruling: Korkein hallinto-oikeus - Finland. Article 56(1) EC - Directive 69/335/EEC - Article 12(1)(a) and (c) - Exception to the prohibition on double taxation of contributions of capital - Contribution of capital in the form of shares to a company established in another Member State - Exchange of shares - Capital transfer tax. Case C-240/06. Order of the Court (First Chamber) of 31 January 2019. Prosa - Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira. Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Indirect taxes on the raising of capital — Directive 69/335/EEC — Articles 4 and 7 — Incorporation of a capital company — Stamp duty in force on 1 July 1984 — Subsequent abolition of that stamp duty, followed by its reintroduction. Case C-373/18. Judgment of the Court (Sixth Chamber) of 17 December 1998. Skatteministeriet v Aktieselskabet Forsikrinsselskabet Codan. Reference for a preliminary ruling: Østre Landsret - Denmark. Directive 69/335/EEC - Indirect taxes on the raising of capital - Tax on transfer of shares not listed on a Stock Exchange. Case C-236/97. Judgment of the Court (Sixth Chamber) of 11 November 1999. Henkel Hellas ABEE v Elliniko Dimosio. Reference for a preliminary ruling: Dioikitiko Protodikeio Peiraios - Greece. Directive 69/335/EEC - Indirect taxes on the raising of capital - Tax on the capitalisation of undistributed profits. Case C-350/98. Judgment of the Court (First Chamber) of 13 October 1992. Commerz-Credit-Bank AG - Europartner v Finanzamt Saarbrücken. Reference for a preliminary ruling: Bundesfinanzhof - Germany. Raising of capital - Capital duty - Part of a business - Transfer of a branch. Case C-50/91. Judgment of the Court (First Chamber) of 1 December 2011. Immobilien Linz GmbH & Co. KG v Finanzamt Freistadt Rohrbach Urfahr. Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Linz - Austria. Taxation - Directive 69/335/EEC - Indirect taxes - Raising of capital - Article 4(2)(b) - Transactions subject to capital duty - Increase in the assets of a company - Contribution made by a member - Absorption of losses by virtue of an undertaking given before the losses were sustained. Case C-492/10. Judgment of the Court (Second Chamber) of 10 March 2005. Optiver BV and Others v Stichting Autoriteit Financiële Markten. Reference for a preliminary ruling: Rechtbank te Rotterdam - Netherlands. Directive 69/335/EEC - Indirect taxes on the raising of capital - Duty on the gross profits of securities intermediaries. Case C-22/03. Judgment of the Court of 20 April 1993. Ponente Carni SpA and Cispadana Costruzioni SpA v Amministrazione delle Finanze dello Stato. References for a preliminary ruling: Tribunale di Genova and tribunale di Milano - Italy. Directive 69/335/CEE - Register of companies - Registration of companies' instruments of incorporation - Annual charge. Joined cases C-71/91 and C-178/91. Judgment of the Court of 2 February 1988. Ministeriet for Skatter og Afgifter v Investeringsforeningen Dansk Sparinvest. Reference for a preliminary ruling: Højesteret - Denmark. Indirect taxes on the raising of capital. Case 36/86. Case C-573/16: Reference for a preliminary ruling from High Court of Justice (Chancery Division) (United Kingdom) made on 14 November 2016 — Air Berlin plc v Commissioners for Her Majesty's Revenue & Customs Case C-48/15: Request for a preliminary ruling from the Cour d’appel de Bruxelles (Belgium) lodged on 6 February 2015 — The Belgian State — SPF Finances v ING International SA, successor to the rights and obligations of ING Dynamic SA article 2 article 11 article 4 article 10 Case C-373/18: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel (Portugal) lodged on 7 June 2018 — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira Legal basis TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99 TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 3: APPROXIMATION OF LAWS, ARTICLE 100 EuroVoc Vocabulary Company with share capital Taxes on capital and transactions in securities Tax harmonisation Free movement of capital Disclosure of information Indirect tax Approximation of laws Stamp duty Taxation