Europa (Free Movement Of Capital) Article 56(1) EC Directive 69/335/EEC Article 12(1)(a) and (c) Exception to the prohibition on double taxation of contributions of capital Contribution of capital in the form of shares to a company established in another Member State Exchange of shares Capital transfer tax
Citations:
C-240/06, [2007] EUECJ C-240/06
Links:
Jurisdiction:
European
Stamp Duty
Updated: 11 July 2022; Ref: scu.258201