CELEX: C2005/115/02
Language: en
Date: 2005-05-14 00:00:00
Title: Judgment of the Court (Second Chamber) of 10 March 2005 in Case C-22/03 Reference for a preliminary ruling from the Rechtbank te Rotterdam: Optiver BV and Others v Stichting Autoriteit Financiële Markten (Directive 69/335/EEC — Indirect taxes on the raising of capital — Duty on the gross profits of securities intermediaries)

14.5.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 115/1
            
         
      JUDGMENT OF THE COURT
   
   (Second Chamber)
   of 10 March 2005
   in Case C-22/03 Reference for a preliminary ruling from the Rechtbank te Rotterdam: Optiver BV and Others v Stichting Autoriteit Financiële Markten (1)
   
   (Directive 69/335/EEC - Indirect taxes on the raising of capital - Duty on the gross profits of securities intermediaries)
   (2005/C 115/02)
   Language of the case: Dutch
   In Case C-22/03: reference for a preliminary ruling under Article 234 EC from the Rechtbank te Rotterdam (Netherlands), made by decision of 21 January 2003, received at the Court on 23 January 2003, in the proceedings pending before that court between Optiver BV and Others and Stichting Autoriteit Financiële Markten, successor in title to the Stichting Toezicht Effectenverkeer — the Court (Second Chamber), composed of C.W.A. Timmermans, President of the Chamber, R. Silva de Lapuerta, R. Schintgen (Rapporteur), P. Kūris and G. Arestis, Judges; D. Ruiz-Jarabo Colomer, Advocate General, M.-F. Contet, Principal Administrator, for the Registrar, gave a judgment on 10 March 2005, the operative part of which is as follows:
   Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital is to be interpreted as meaning that it does not preclude the levying on securities intermediaries of a duty, such as that at issue in the main proceedings, on the gross profits from activities related to those securities.
   
      (1)  OJ C 70 of 22.03.2003.