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Energie Steiermark Holding AG v Finanzlandesdirektion fur Steiermark: ECJ 17 Oct 2002

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:

Bailii

Statutes:

Directive 69/335/EEC

European, Company, Taxes – Other

Updated: 06 June 2022; Ref: scu.177467

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