Case C-441/08: Judgment of the Court (Sixth Chamber) of 12 November 2009 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland)) — Elektrownia Pątnów II sp. z o.o. v Dyrektor Izby Skarbowej w Poznaniu (Indirect taxes on the raising of capital — Loans taken up by a capital company before the accession of the Member State to the European Union — Liability to capital duty under national legislation — Conversion of the loans into shares after accession of the Member State to the European Union — Capital duty payable on that transaction increasing the capital — Immediate application of the new rules)
Date: 2009-11-12
Institutions: Court of Justice
Subjects: Community loan, EU law, Poland, accession to the European Union, capital increase, civil law, company with share capital, interpretation of the law, tax, tax authorities








C_2010011EN.01000402.xml










16.1.2010   


EN


Official Journal of the European Union


C 11/4





Judgment of the Court (Sixth Chamber) of 12 November 2009 (reference for a preliminary ruling from the Naczelny Sąd Administracyjny (Republic of Poland)) — Elektrownia Pątnów II sp. z o.o. v Dyrektor Izby Skarbowej w Poznaniu
(Case C-441/08) (1)

(Indirect taxes on the raising of capital - Loans taken up by a capital company before the accession of the Member State to the European Union - Liability to capital duty under national legislation - Conversion of the loans into shares after accession of the Member State to the European Union - Capital duty payable on that transaction increasing the capital - Immediate application of the new rules)
2010/C 11/06
Language of the case: Polish

Referring court

Naczelny Sąd Administracyjny

Parties to the main proceedings


Appellant: Elektrownia Pątnów II sp. z o.o.

Respondent: Dyrektor Izby Skarbowej w Poznaniu

Re:

Reference for a preliminary ruling — Naczelny Sąd Administracyjny (Poland) — Interpretation of Article 4(1)(c), the second indent of Article 5(3) and Article 10 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) — Loans taken up by a capital company and subjected to capital duty under national legislation before the Member State’s accession to the European Union — Imposition of capital duty on an increase in capital resulting from the conversion of the loans into shares in the company after the Member State’s accession to the European Union

Operative part of the judgment

The second indent of Article 5(3) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, as amended by the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded, requires that, in determining the amount of capital duty chargeable on an increase in a company’s capital arising from the conversion into shares — following the Republic of Poland’s accession to the European Union — of loans taken up by that company prior to that accession, account be taken of the previous taxation of those loans on the basis of the national law in force at the material time.


(1)  OJ C 327, 20.12.2008.