62021CJ0656_SUM
Case C‑656/21
IM Gestão de Ativos (IMGA) – Sociedade Gestora de Organismos de Investimento Coletivo SA
v
Autoridade Tributária e Aduaneira
(Request for a preliminary ruling from the le Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD))
Judgment of the Court (Fifth Chamber) of 22 December 2022
(Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(a) – Indirect taxes on the raising of capital – Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities)
Tax provisions – Harmonisation of laws – Indirect taxes on the raising of capital – Directive 2008/7 – Capital company – Association operating for profit – Meaning
(Council Directive 2008/7, Art. 2(2))
(see paragraphs 25, 26)
Tax provisions – Harmonisation of laws – Indirect taxes on the raising of capital – Directive 2008/7 – Transactions not subject to indirect tax – Issuing and making available on the market of shares – Meaning
(Council Directive 2008/7, Art. 5(2)(a))
(see paragraphs 27-33)
Tax provisions – Harmonisation of laws – Indirect taxes on the raising of capital – Directive 2008/7 – Transactions not subject to indirect tax
(Council Directive 2008/7, Art. 5(2)(a))
(see paragraphs 34-37)
Tax provisions – Harmonisation of laws – Indirect taxes on the raising of capital – Directive 2008/7 – Transactions not subject to indirect tax
(Council Directive 2008/7, Art. 5(2)(a))
(see paragraph 38, operative part)
See the text of the decision.