# C_2005330EN.01000801.xml

| 24.12.2005 | EN | Official Journal of the European Union | C 330/8 |
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24.12.2005

EN

Official Journal of the European Union

C 330/8

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Reference for a preliminary ruling from the Supremo Tribunal Administrativo by order of that court of 6 July 2005 in Optimus — Telecomunicações, S.A. v Fazenda Pública

(Case C-366/05)

(2005/C 330/15)

Language of the case: Portuguese

Reference has been made to the Court of Justice of the European Communities by order of the Supremo Tribunal Administrativo of 6 July 2005, received at the Court Registry on 29 September 2005, for a preliminary ruling in the proceedings between Optimus — Telecomunicações, S.A. and Fazenda Pública on the following questions:

| 1. | Must Article 7(1) of Council Directive 69/335/EEC (1) of 17 July 1969 concerning indirect taxes on the raising of capital, as amended by Council Directive 85/303/EEC (2) of 10 June 1985, be interpreted restrictively so as to impose as a precondition for the obligation which it imposes on Member States to exempt certain transactions involving the raising of capital the requirement that the transactions in question must be those which, under the wording of the directive prior to 1985, could be exempted from the duty or taxed at a reduced rate — that is to say only those referred to in Article 4(2) and Article 8 — and which, in addition, were in that situation as at 1 July 1984? |
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1.

Must Article 7(1) of Council Directive 69/335/EEC (1) of 17 July 1969 concerning indirect taxes on the raising of capital, as amended by Council Directive 85/303/EEC (2) of 10 June 1985, be interpreted restrictively so as to impose as a precondition for the obligation which it imposes on Member States to exempt certain transactions involving the raising of capital the requirement that the transactions in question must be those which, under the wording of the directive prior to 1985, could be exempted from the duty or taxed at a reduced rate — that is to say only those referred to in Article 4(2) and Article 8 — and which, in addition, were in that situation as at 1 July 1984?

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| 2. | Must Article 7(1) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, as amended by Council Directive 85/303/EEC of 10 June 1985, and Article 10 thereof be interpreted to the effect that they prohibit the levying of stamp duty, by virtue of national legislation such as Decree Law No 322-B/2001 of 14 December 2001, which inserted paragraph 26 — Capital Duty — in the General Table of Stamp duty, on a limited company governed by Portuguese law when its capital is increased, by payments in cash, when, as at 1 July 1984, that transaction was subject to that duty but was exempted from it? |
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2.

Must Article 7(1) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, as amended by Council Directive 85/303/EEC of 10 June 1985, and Article 10 thereof be interpreted to the effect that they prohibit the levying of stamp duty, by virtue of national legislation such as Decree Law No 322-B/2001 of 14 December 2001, which inserted paragraph 26 — Capital Duty — in the General Table of Stamp duty, on a limited company governed by Portuguese law when its capital is increased, by payments in cash, when, as at 1 July 1984, that transaction was subject to that duty but was exempted from it?

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(1)  OJ L 249, p. 25.

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(2)  O L 156, p. 23.

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