Council Directive 85/303/EEC of 10 June 1985 amending Directive 69/335/EEC concerning indirect taxes on the raising of capital
- No longer in force
- CELEX number: 31985L0303
- Official Journal: JOL_1985_156_R_0023_013
- Form: Directive
- Procedure 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: - June 10, 1985
- June 15, 1985
- June 17, 1985
- Entry into force - Date notif.
- January 1, 1986
- See Art 3
- December 31, 2008
- Implicitly repealed by 32008L0007
Modified by
Modifies
Modifies:
Affected by case
- 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 (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 (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 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.
Legal basis
- TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 3: APPROXIMATION OF LAWS, ARTICLE 100
- TREATY ESTABLISHING THE EUROPEAN ECONOMIC COMMUNITY, PART THREE - POLICY OF THE COMMUNITY, TITLE I - COMMON RULES, CHAPTER 2: TAX PROVISIONS, ARTICLE 99
EuroVoc Vocabulary
- Free movement of capital
- Share capital
- Indirect tax
- Taxes on capital and transactions in securities
- Capital movement
- Taxation
- Approximation of laws
- Company law
- Greece
- Tax exemption