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 of fees or dues.
Citations:
C-466/03, [2007] EUECJ C-466/03
Links:
Jurisdiction:
European
Stamp Duty
Updated: 19 September 2022; Ref: scu.254377