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 C-71/00

Links:

Bailii

Statutes:

Directive 69/335/EEC

European, Company, Taxes – Other

Updated: 06 June 2022; Ref: scu.177468