ECJ Taxation – Capital duty – Directive 69/335/EEC – Indirect taxes on the raising of capital – Taxation of a loan taken up by a capital company from a person entitled to a percentage of the profits of the same company – Right of a Member State to reintroduce a tax which was no longer in force at the date of its accession to the European Union.
Citations:
C-212/10, [2011] EUECJ C-212/10
Links:
Statutes:
European
Updated: 15 September 2022; Ref: scu.441186