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 C-71/00
Links:
Statutes:
European, Company, Taxes – Other
Updated: 06 June 2022; Ref: scu.177468