Case C-46/04: Judgment of the Court (First Chamber) of  30 March 2006  (reference for a preliminary ruling from the Corte Suprema di Cassazione) — Aro Tubi Trafilerie SpA v Ministero dell'Economia e delle Finanze (Directive 69/335 — Indirect taxes on the raising of capital — National legislation providing for the charging, in the case of a  reverse  merger, of a proportional registration tax of 1 % of the value of such a transaction — Classification as capital duty — Increase in capital — Increase in the assets of the company — Increase in the value of shares — Provision of services by a member — Decision to merge made by the members of the member)
Date: 2006-06-17
Institutions: Court of Justice
Subjects: company with share capital, disclosure of information, indirect tax, interpretation of the law, stamp duty, tax harmonisation

C 143/6

EN

Official Journal of the European Union

17.6.2006

Re:

Re:

Annulment of Articles 3, 4 and 6 of Council Regulation (EC)
No 1954/2003 of 4 November 2003 on the management of
the fishing effort relating to certain Community fishing areas
and resources and modifying Regulation (EEC) No 2847/93
and repealing Regulations
(EC) No 685/95 and (EC) No
2027/95

Reference for a preliminary ruling — Corte Suprema di Cassa-
zione — Interpretation of Article 4 of Council Directive
69/335/EEC of 17 July 1969 concerning indirect taxes on the
raising of capital
(OJ 1969 L 249, p. 25), as amended by
Council Directive 85/303/EEC of 10 June 1985 (OJ 1985 L
156, p. 23) — Indirect taxes on contributions of capital to
capital companies — Merger of two companies where one
holds all the shares in the other

Operative part of the judgment

1. The action is dismissed.

2. The Kingdom of Spain is ordered to pay the costs.

3. The Commission of the European Communities is ordered to bear

its own costs.

(1) OJ C 71, 20.3.2004.

Operative part of the judgment

In circumstances such as those at issue in the main proceedings,
Council Directive 69/335/EEC of 17 July 1969 concerning indirect
taxes on the raising of capital, as amended by Council Directives
73/80/EEC of 9 April 1973 fixing common rates of capital duty
and 85/303/EEC of 10 June 1985, precludes the charging of a
proportional registration duty of 1 % of the value of the transaction
in the case of a 'reverse' merger, namely a merger by means of acquisi-
tion where all of the shares in the acquiring company are held by the
company acquired.

(1) OJ C 94, 17.4.2004.

Judgment of the Court (First Chamber) of 30 March 2006
(reference for a preliminary ruling from the Corte
Suprema di Cassazione) — Aro Tubi Trafilerie SpA v
Ministero dell'Economia e delle Finanze

(Case C-46/04) (1)

(Directive 69/335 — Indirect taxes on the raising of capital
— National legislation providing for the charging, in the case
of a ‘reverse’ merger, of a proportional registration tax of
1 % of the value of such a transaction — Classification as
capital duty — Increase in capital — Increase in the assets of
the company — Increase in the value of shares — Provision
of services by a member — Decision to merge made by the
members of the member)

Judgment of the Court (First Chamber) of 27 April 2006
(reference for a preliminary ruling from the Amtsgericht
Niebüll) — Standesamt Stadt Niebüll v Stefan Grunkin,
Dorothee Regina Paul

(Case C-96/04) (1)

(Reference for a preliminary ruling — Determination of a
child's surname — Procedure to transfer that determination
to one of the parents — Lack of jurisdiction of the Court)

(2006/C 143/12)

Language of the case: Italian

(2006/C 143/13)

Language of the case: German

Referring court

Corte Suprema di Cassazione

Referring court

Amtsgericht Niebüll

Parties to the main proceedings

Parties to the main proceedings

Applicant: Aro Tubi Trafilerie SpA

Applicant: Standesamt Stadt Niebüll

Defendant: Ministero dell'Economia e delle Finanze

Defendant: Stefan Grunkin, Dorothee Regina Paul