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 the company – Increase in the value of shares – Provision of services by a member – Decision to merge made by the members of the member.


C-46/04, [2006] EUECJ C-46/04




Directive 69/335

European, Company, Taxes – Other

Updated: 05 July 2022; Ref: scu.239782