ECJ (Judgment Of The Court (First Chamber)) Taxation – Directive 69/335/EEC – Indirect taxes – Raising of capital – Article 4(2)(b) – Transactions subject to capital duty – Increase in the assets of a company – Contribution made by a member – Absorption of losses by virtue of an undertaking given before the losses were sustained
ECLI:EU:C:2011:800, [2011] EUECJ C-492/10
Bailii
Directive 69/335/EEC
European
Stamp Duty
Updated: 23 January 2022; Ref: scu.569579
