Search Results for: Directive 69/335

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Fantask and others v Industriministeriet: ECJ 2 Dec 1997

ECJ Directive 69/335/EEC – Registration charges on companies – Procedural time-limits under national law. Citations: C-188/95, [1997] EUECJ C-188/95, [1997] ECR-1 6783 Links: Bailii Statutes: Directive 69/335/EEC Jurisdiction: European Cited by: Cited – Walker-Fox v Secretary of State for Work and Pensions CA 29-Nov-2005 The claimant pensioner had moved to France. He sought to claim … Continue reading Fantask and others v Industriministeriet: ECJ 2 Dec 1997

Albert Reiss Beteiligungsgesellschaft (Taxation): ECJ 28 Jun 2007

Europa 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 … Continue reading Albert Reiss Beteiligungsgesellschaft (Taxation): ECJ 28 Jun 2007

Logstor ROR Polska sp. z o.o. v Dyrektor Izby Skarbowej w Katowicach: ECJ 16 Jun 2011

ECJ 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 … Continue reading Logstor ROR Polska sp. z o.o. v Dyrektor Izby Skarbowej w Katowicach: ECJ 16 Jun 2011

Bautiaa and Societe francaise maritime v Directeurs des services fiscaux des Landes and du Finistere: ECJ 13 Feb 1996

Europa Tax provisions – Harmonization of laws – Indirect taxes on the raising of capital – Capital duty levied on capital companies – Application to merger transactions effected by increasing the capital of the acquiring company – Imposition within the limits laid down by the Community rules – Preliminary rulings – Interpretation – Effect of … Continue reading Bautiaa and Societe francaise maritime v Directeurs des services fiscaux des Landes and du Finistere: ECJ 13 Feb 1996

Fortum Project Finance: ECJ 5 Jul 2007

Europa (Free Movement Of Capital) 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 Citations: C-240/06, [2007] EUECJ C-240/06 Links: Bailii Jurisdiction: … Continue reading Fortum Project Finance: ECJ 5 Jul 2007

Commission v Italy C-197/03: ECJ 11 May 2006

ECJ (Taxation) Failure of a Member State to fulfill obligations – Directive 69/335 / EEC – Articles 10 and 12 – Indirect taxes on the raising of capital – Principles of Community law on recovery of sums unduly paid) Citations: [2006] ECR I-60, [2006] EUECJ C-197/03 Links: Bailii Jurisdiction: European Taxes – Other Updated: 06 … Continue reading Commission v Italy C-197/03: ECJ 11 May 2006

Aro Tubi Trafilerie SpA v Ministero dell’Economia e delle Finanze: ECJ 30 Mar 2006

ECJ (Taxation) 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 … Continue reading Aro Tubi Trafilerie SpA v Ministero dell’Economia e delle Finanze: ECJ 30 Mar 2006

Senior Engineering Investments BV v Staatssecretaris van Financien: ECJ 12 Jan 2006

ECJ 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 … Continue reading Senior Engineering Investments BV v Staatssecretaris van Financien: ECJ 12 Jan 2006

Walker-Fox v Secretary of State for Work and Pensions: CA 29 Nov 2005

The claimant pensioner had moved to France. He sought to claim a retrospective winter fuel allowance claim. The government had eventually agreed to make payments to UK residents abroad. Held: The claimant was deemed to have had knowledge of the change in regulations and could not make a retrospective claim: ‘the orthodox position is that … Continue reading Walker-Fox v Secretary of State for Work and Pensions: CA 29 Nov 2005

Commission v Belgium C-415/02: ECJ 15 Jul 2004

ECJ (Judgment) Failure of a Member State to fulfil obligations – Indirect taxes – Directive 69/335/EEC – Raising of capital – Tax on stock exchange transactions – Tax on the delivery of bearer securities Citations: [2004] EUECJ C-415/02, [2004] ECR I-7215 Links: Bailii Statutes: Directive 69/335/EEC European, Stamp Duty Updated: 11 June 2022; Ref: scu.199459

Develop Baudurchfuhrungs- und Stadtentwicklungs GmbH v Finanzlandesdirektion fur Wien, Niederosterreich und Burgenland: ECJ 17 Oct 2002

ECJ 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 Citations: C-71/00, [2002] EUECJ … Continue reading Develop Baudurchfuhrungs- und Stadtentwicklungs GmbH v Finanzlandesdirektion fur Wien, Niederosterreich und Burgenland: ECJ 17 Oct 2002

Solida Raiffeisen Immobilien Leasing GmbH and Tech Gate Vienna Wissenschafts- und Technologiepark GmbH v Finanzlandesdirektion fur Wien, Niederosterreich und Burgenland: ECJ 17 Oct 2002

ECJ 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. Citations: C-138/00, [2002] EUECJ C-138/00 Links: Bailii Statutes: Directive 69/335/EEC European, … Continue reading Solida Raiffeisen Immobilien Leasing GmbH and Tech Gate Vienna Wissenschafts- und Technologiepark GmbH v Finanzlandesdirektion fur Wien, Niederosterreich und Burgenland: ECJ 17 Oct 2002

Energie Steiermark Holding AG v Finanzlandesdirektion fur Steiermark: ECJ 17 Oct 2002

ECJ 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 … Continue reading Energie Steiermark Holding AG v Finanzlandesdirektion fur Steiermark: ECJ 17 Oct 2002

Riccardo Prisco Srl v Amministrazione delle Finanze dello Stato; and Ministero delle Finanze v CASER SpA: ECJ 10 Sep 2002

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 … Continue reading Riccardo Prisco Srl v Amministrazione delle Finanze dello Stato; and Ministero delle Finanze v CASER SpA: ECJ 10 Sep 2002

Deltakabel v Staatssecretaris van Financien: ECJ 5 Feb 1991

Europa Tax provisions – Harmonization of laws – Indirect taxes on the raising of capital – Waiver by a parent company of a claim against its subsidiary – Subjection to capital duty – Permissible (Council Directive 69/335, Art. 4(2)(b)) Where a parent company clears off a liability of a subsidiary by waiving all or part … Continue reading Deltakabel v Staatssecretaris van Financien: ECJ 5 Feb 1991

Palais am Stadtpark Hotelbetrieb: ECJ 16 May 2002

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 Citations: C-508/99, [2002] EUECJ C-508/99 Links: Bailii … Continue reading Palais am Stadtpark Hotelbetrieb: ECJ 16 May 2002

Immobilien Linz Gmbh and Co Kg v Finanzamt Freistadt Rohrbach Urfahr: ECJ 1 Dec 2011

ECJ (Judgment Of The Court (First Chamber)) 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 … Continue reading Immobilien Linz Gmbh and Co Kg v Finanzamt Freistadt Rohrbach Urfahr: ECJ 1 Dec 2011

Etat belge, SPF Finances v NN (L): ECJ 26 May 2016

ECJ (Judgment) 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 … Continue reading Etat belge, SPF Finances v NN (L): ECJ 26 May 2016

Braun v Land Baden-Wurttemberg: ECJ 3 Jul 2014

ECJ (Judgment of The Court) Request 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 … Continue reading Braun v Land Baden-Wurttemberg: ECJ 3 Jul 2014