CELEX: 62013CN0524
Language: en
Date: 2013-10-03 00:00:00
Title: Case C-524/13: Request for a preliminary ruling from the Amtsgericht Karlsruhe (Germany) lodged on 3 October 2013 — Eycke Braun v Land Baden-Württemberg

14.12.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 367/25
            
         Request for a preliminary ruling from the Amtsgericht Karlsruhe (Germany) lodged on 3 October 2013 — Eycke Braun v Land Baden-Württemberg
   (Case C-524/13)
   2013/C 367/45
   Language of the case: German
   
      Referring court
   
   Amtsgericht Karlsruhe
   
      Parties to the main proceedings
   
   
      Applicant: Eycke Braun
   
      Defendant: Land Baden-Württemberg
   
      Question referred
   
   Is Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, (1) as amended by Council Directive 85/303/EEC of 10 June 1985, (2) to be interpreted as meaning that the fees received by a notary employed as a civil servant for the drawing up of a notarially attested act recording a transaction concerning the conversion of a capital company into a different type of capital company constitute taxes for the purposes of that Directive, even if the conversion does not lead to an increase in the capital of the acquiring or transforming company?
   
      (1)  OJ 1969 L 249, p. 25.
   
      (2)  Council Directive 85/303/EEC of 10 June 1985 amending Directive 69/335/EEC concerning indirect taxes on the raising of capital (OJ 1985 L 156, p. 23).