Opinion of the Advocate General — ECLI:EU:C:2002:9
Date: 2002-01-10
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Indirect taxation
Procedure: Reference for a preliminary ruling
Origin: Austria

SUMMARY — CASE C-508/99
Summary of the Judgment
Tax provisions — Harmonisation of laws — Indirect taxes on the raising of capital —
Conversion of a partnership into a capital company — Levy of capital duty in addition to
duty levied on the capital contributions to the partnership — Whether permissible
(Council Directive 69/335)
The provisions of Directive 69/335 con­
cerning indirect taxes on the raising of
capital, as amended by the Act concerning
the conditions of Accession of the Kingdom
of Norway, the Republic of Austria, the
Republic of Finland and the Kingdom of
Sweden and the adjustments to the Treaties
on which the European Union is founded
must be interpreted as not precluding the
levy of capital duty upon the conversion of
a partnership into a capital company within
the meaning of that directive, where, before
the entry into force of that directive, a duty
has already been levied on all the capital
contributions made for the acquisition of
shares in the partnership, whether or not
that duty has the same characteristics as a
capital duty within the meaning of
Article 10 of the directive. The prohibition
in Article 10 of Directive 69/335 on the
charging of any tax with the same char­
acteristics as capital duty cannot apply to a
duty or charge which, whatever its char­
acteristics, is levied on contributions to
companies or firms which are not capital
companies within the meaning of the
directive.
(see paras 28, 32, operative part)
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