Europa Tax provisions – Harmonization of laws – Indirect taxes on the raising of capital – Capital duty levied on capital companies – Application to merger transactions effected by increasing the capital of the acquiring company – Imposition within the limits laid down by the Community rules – Preliminary rulings – Interpretation – Effect of interpretative judgments ratione temporis – Retroactive effect – Limits imposed by the Court – Conditions – Judgment on the interpretation of Directive 69/335 concerning indirect taxes on the raising of capital – Conditions not fulfilled – Significance for the Member State concerned of the financial consequences of the judgment – Not decisive.
A ruling on the interpretation of Community law takes effect from the date on which the rule interpreted entered into force.
Citations:
C-197/94, C-252/94, [1996] ECR I-505, [1996] EUECJ C-197/94
Links:
Jurisdiction:
European
Cited by:
Cited – A v West Yorkshire Police HL 6-May-2004
The claimant was a male to female trans-sexual who had been refused employment as a police officer by the respondent, who had said that the staturory requirement for males to search males and for females to search females would be impossible to . .
Lists of cited by and citing cases may be incomplete.
Company
Updated: 09 August 2022; Ref: scu.161389