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, Taxes – Other

Updated: 06 June 2022; Ref: scu.177469