Order — ECLI:EU:C:2001:170
Date: 2001-03-15
Language of the case: Italian
Court formation: First Chamber
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: Italy

SUMMARY — JOINED CASES C-279/99, C-293/99, C-296/99, C-330/99 AND C-336/99 
Summary of the Order 
1. Preliminary rulings — Questions to which the answer may be clearly deduced from 
the Court's existing case-law — Application of Article 104(3) of the Rules of 
Procedure 
(Rules of Procedure of the Court of Justice, Art. 104(3)) 
2. Tax provisions — Harmonisation of laws — Indirect taxes on the raising of 
capital — Directive 69/335 — Capital duty and tax having the same characteristics 
as such a duty — Definition — Tax on companies' net assets — Excluded — Tax 
levied also on the part of the net assets consisting solely of a company's capital as 
disclosed annually in the balance sheet — Irrelevant 
(Council Directive 69/335, Arts 4 and 10) 
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