ECJ Judgment – Reference for a preliminary ruling – Taxation – Directive 2008/7/EC – Article 2(1)(b) and (c) – Indirect taxes on the raising of capital – Subjection to capital duty – Contributions of capital to a partnership limited by shares – Classification of such a partnership as a capital company
R. Silva de Lapuerta, P
C-357/13, [2015] EUECJ C-357/13, ECLI:EU:C:2015:253
Bailii
Directive 2008/7/EC
European
Stamp Duty
Updated: 01 November 2021; Ref: scu.545878
