Order — ECLI:EU:C:2002:201
Date: 2002-03-21
Based on: Treaty establishing the European Economic Community (1957)
Subject matter: Taxation;Indirect taxation
Concepts: Indirect taxation on the raising of capital;General
Procedure: Reference for a preliminary ruling
Origin: Germany

Summary of the Order 
1. Preliminary rulings — Answer which may be clearly deduced from existing case-
law — Application of Article 104(3) of the Rales of Procedure 
(Rides of Procedure of the Court of Justice, Art. 104(3)) 
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SUMMARY — CASE C-264/00 
2. Tax provisions — Harmonisation of laws — Indirect taxes on the raising of 
capital — Taxation for the purposes of Directive 69/335 — Meaning — Charges, 
in respect of a transaction covered by the Directive, collected by notaries employed by 
the State and paid to the State — Covered 
(Council Directive 69/335) 
3. Tax provisions — Harmonisation of laws — Indirect taxes on the raising of 
capital — Notarially attested act recording the formation of a capital company — 
Essential formality — Levying of charges — Not permissible 
(Council Directive 69/335, Art. 10(c)) 
4. Tax provisions — Harmonisation of laws — Indirect taxes on the raising of 
capital — Notarially attested act recording the formation of a capital company —• 
Charges by way of fees or dues — Meaning — Charges in direct proportion to the 
share capital subscribed — Not covered — Charges subject to an upper limit — 
Effect 
(Council Directive 69/335, Art. 12(1)(e)) 
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