Case C-240/06: Judgment of the Court (First Chamber) of 25 October 2007 (reference for a preliminary ruling from the Korkein hallinto-oikeus — Finland) — Fortum Project Finance SA (Article 56(1) EC — Directive 69/335/EEC — Article 12(1)(a) and (c) — Exception to the prohibition on double taxation of contributions of capital — Contribution of capital in the form of shares to a company established in another Member State — Exchange of shares — Capital transfer tax)
Date: 2007-12-22
Institutions: Court of Justice
Subjects: company with share capital, indirect tax, interpretation of the law, share capital, tax on investment income, tax system

22.12.2007

EN

Official Journal of the European Union

C 315/17

Judgment of the Court (First Chamber) of 25 October 2007
(reference for a preliminary ruling from the Korkein
hallinto-oikeus — Finland) — Fortum Project Finance SA

of its own as consideration for that transfer. Article 12(1)(a) of the
directive allows such a duty to be charged.

(Case C-240/06) (1)

(1) OJ C 178, 29.7.2006.

(Article 56(1) EC — Directive 69/335/EEC — Article 12(1)(a)
and (c) — Exception to the prohibition on double taxation of
contributions of capital — Contribution of capital in the form
of shares to a company established in another Member State
— Exchange of shares — Capital transfer tax)

(2007/C 315/27)

Language of the case: Finnish

Referring court

Korkein hallinto-oikeus

Parties to the main proceedings

Applicant: Fortum Project Finance SA

Re:

Reference for a preliminary ruling — Korkein hallinto-oikeus —
Interpretation of Article 56 EC and Article 12(1)(c) of Council
Directive 69/335/EEC of 17 July 1969 concerning indirect taxes
on the raising of capital (OJ, English Special Edition 1969(II),
p. 412) — Derogation from the prohibition of double taxation
concerning tax on capital contributions — Contribution in the
form of securities to a company established in another Member
State — Share transfer tax

Judgment of the Court (Fourth Chamber) of 8 November
2007 (reference for
a preliminary ruling from the
Unabhängiger Finanzsenat, Außenstelle Linz, Austria) —
Firma Ing. Auer — Die Bausoftware GmbH v Finanzamt
Freistadt Rohrbach Urfahr

(Case C-251/06) (1)

(Indirect taxes — Raising of capital — Transfer of the seat of
a company — Abolition of the capital duty charged to a
company)

(2007/C 315/28)

Language of the case: German

Referring court

Unabhängiger Finanzsenat, Außenstelle Linz

Parties to the main proceedings

Applicant: Firma Ing. Auer — Die Bausoftware GmbH

Defendant: Finanzamt Freistadt Rohrbach Urfahr

Re:

Operative part of the judgment

Council Directive 69/335/EEC of 17 July 1969 concerning indirect
taxes on the raising of capital, as amended by Council Directive
85/303/EEC of 10 June 1985, must be interpreted as meaning that
Article 12(1)(c) does not apply to the charging of a duty, such as
Finnish capital transfer tax (varainsiirtovero), where securities are trans-
ferred as a contribution to a capital company which gives new shares

Reference for a preliminary ruling — Unabhängiger Finanzsenat
— Interpretation of Article 4(1)(a) and (g), Article 4(3)(b) and
Article 7(2) of Council Directive 69/335/EEC of 17 July 1969
concerning indirect taxes on the raising of capital (OJ, English
Special Edition 1969 (II), p. 412) as amended by Council Direc-
tive 85/303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23) —
Capital duty charged to a company which has transferred its
effective centre of management from a Member State which has
abolished capital duty to a Member State which charges capital
duty