ECJ Reference for a preliminary ruling: Verwaltungsgerichtshof – Austria. Directive 69/335/EEC – Indirect taxes on the raising of capital – Capital duty – Increase in a company’s capital by the issue of new shares – Payments made upon the entry of a new member as a shareholder in the company – Payments made by the parent company of the new member – Payments made to the subsidiaries of the company increasing its capital – Payments not yet made.
Citations:
C-339/99, [2002] EUECJ C-339/99
Links:
Statutes:
European, Company, Taxes – Other
Updated: 06 June 2022; Ref: scu.177467
