Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital Basic information Dates Date of document: Date of publication: Date of effect: March 12, 2008 Entry into force - Date pub. + 20 See Art 18 January 1, 2009 Partial application - See Art 18 Date of transposition: December 31, 2008 At the latest See Art 15.1 Modified by Modified by: Modifies Repeal: Implicit repeal: Affected by case Judgment of the Court (Fifth Chamber), 9 October 2014. Isabelle Gielen v Ministerraad. Request for a preliminary ruling from the Grondwettelijk Hof. Taxation — Directive 2008/7/EC — Articles 5(2) and 6 — Indirect taxes on the raising of capital — Tax on the conversion of bearer securities into registered securities or dematerialised securities. Case C‑299/13. Judgment of the Court (Second Chamber) of 22 April 2015. Drukarnia Multipress sp. z o.o. v Minister Finansów. Request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie. Reference for a preliminary ruling — Taxation — Directive 2008/7/EC — Article 2(1)(b) and (c) — Indirect taxes on the raising of capital — Subjection to capital duty — Contributions of capital to a partnership limited by shares — Classification of such a partnership as a capital company. Case C-357/13. Order of the Court (Tenth Chamber) of 20 June 2013. Camera di Commercio, Industria, Artigianato e Agricoltura (CCIAA) di Cosenza v Ciesse srI. Reference for a preliminary ruling: Tribunale di Cosenza - Italy. Request for a preliminary ruling - Rules of Procedure - Articles 53(2), 93(a), and 99 - Directive 200817/EC - Indirect taxes on the raising of capital - Article 5(1)(c) - Scope - Annual duty paid to local chambers of commerce, industry, crafts and agriculture. Case C-468/12. Judgment of the Court (Fifth Chamber) of 22 December 2022. IM Gestão de Ativos (IMGA) – Sociedade Gestora de Organismos de Investimento Coletivo 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 – Directive 2008/7/EC – Article 5(2)(a) – Indirect taxes on the raising of capital – Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities. Case C-656/21. Order of the Court (Tenth Chamber) of 19 July 2023. EDP - Energias de Portugal, 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 – Article 99 of the Rules of Procedure of the Court of Justice – Answer which may be clearly deduced from existing case-law – Directive 2008/7/EC – Article 5(2) – Indirect taxes on the raising of capital – Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds. Case C-416/22. Order of the Court (Tenth Chamber) of 19 July 2023. A, 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 – Article 99 of the Rules of Procedure of the Court of Justice – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Directive 2008/7/EC – Article 5(2)(b) – Indirect taxes on the raising of capital – Stamp duty on services relating to the placement of bonds and commercial papers on the market. Case C-335/22. Judgment of the Court (Third Chamber), 19 April 2012. Camera di Commercio, Industria, Artigianato e Agricoltura (CCIAA) di Cosenza v Grillo Star Srl. Reference for a preliminary ruling from the Tribunale di Cosenza. Directive 2008/7/EC — Indirect taxes on the raising of capital — Articles 5(1)(c) and 6(1)(e) — Scope — Annual duty paid to local chambers of commerce, industry, crafts and agriculture. Case C‑443/09. Judgment of the Court (Fifth Chamber) of 24 February 2022. 'Viva Telecom Bulgaria' EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia. Request for a preliminary ruling from the Varhoven administrativen sad. Reference for a preliminary ruling – Taxation – Withholding tax on notional interest on an interest-free loan granted to a resident subsidiary by a non-resident parent company – Directive 2003/49/EC – Payments of interest between associated companies of different Member States – Article 1(1) – Exemption from withholding tax – Article 4(1)(d) – Exclusion of certain payments – Directive 2011/96/EU – Corporation tax – Article 1(1)(b) – Distribution of profits by a resident subsidiary to its non-resident parent company – Article 5 – Exemption from withholding tax – Directive 2008/7/EC – Raising of capital – Article 3 – Contributions of capital – Article 5(1)(a) – Indirect tax exemption – Articles 63 and 65 TFEU – Free movement of capital – Taxation of the gross amount of notional interest – Recovery procedure for the purposes of the deduction of expenses related to the grant of the loan and a possible refund – Difference in treatment – Justification – Balanced allocation of the power to impose taxes between the Member States – Effective collection of tax – Combating of tax avoidance. Case C-257/20. Case C-416/22: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 21 June 2022 — EDP — Energias de Portugal, S.A. v Autoridade Tributária e Aduaneira article 5 paragraph 2 point (b) Case C-685/23, Corner and Border: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 15 November 2023 — Corner and Border SA v Autoridade Tributária e Aduaneira article 5 paragraph 2 point (b) article 6 paragraph 1 point (d) Case C-656/21: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 29 October 2021 — IM GESTÃO DE ATIVOS — SOCIEDADE GESTORA DE ORGANISMOS DE INVESTIMENTO COLETIVO, SA and Others v Autoridade Tributária e Aduaneira 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-335/22: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 23 May 2022 — A, S.A. (Portugal) v Autoridade Tributária e Aduaneira article 5 paragraph 2 point (b) Case C-257/20: Request for a preliminary ruling from the Varhoven administrativen sad (Bulgaria) lodged on 9 June 2020 — Viva Telekom Bulgaria EOOD v Direktor na Direktsia Obzhalvane i danachno-osiguritelna praktika — Sofia article 7 paragraph 1 article 5 paragraph 1 point (a) article 3 paragraph 1 point (i) article 8 article 3 paragraph 1 point (h) article 3 paragraph 1 point (j) article 5 paragraph 1 point (b) Legal basis Treaty establishing the European Community (consolidated version) Part Three - Community policies TITLE VI - Common rules on competition, taxation and approximation of laws Chapter 3 - Approximation of laws Article 94 Treaty establishing the European Community (consolidated version) Part Three - Community policies TITLE VI - Common rules on competition, taxation and approximation of laws Chapter 2 - Tax provisions Article 93 EuroVoc Vocabulary Investment company Taxes on capital and transactions in securities Company law Approximation of laws Taxation Free movement of capital Indirect tax