Order;Summary — ECLI:EU:C:2019:88
Date: 2019-01-31
Language of the case: Portuguese
Court formation: First Chamber
Subject matter: Taxation;Indirect taxation
Procedure: Reference for a preliminary ruling
Origin: Portugal

Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel (Portugal) lodged on 7 June 2018 — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira (Case C-373/18) Language of the case: Portuguese Referring court Tribunal Administrativo e Fiscal de Penafiel Parties to the main proceedings Appellant: Prosa — Produtos e Serviços Agrícolas Respondent: Autoridade Tributária e Aduaneira Question referred Is paragraph 26.1 of the General Schedule of Stamp Duties, in the version resulting from Article 3 of Decree-Law No 322-B/2001 of 14 December 2001, pursuant to which stamp duty is to be levied on the incorporation of a capital company (in particular, a public limited company) whose share capital is paid entirely in cash, contrary to Article 7(1) of Council Directive 69/335/EEC 1 of 17 July 1969, as amended by Council Directive 85/303/EEC 2 of 10 June 1985? ____________ 1 Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ 1969 L 249, p. 25). 2 OJ 1985 L 156, p. 23.