CELEX: C2004/094/39
Language: en
Date: 2004-04-17 00:00:00
Title: Reference for a preliminary ruling by the Corte Suprema di Cassazione by order of that court of 6 November 2003 in the case of Aro Tubi Trafilerie S.p.A. against Ministero dell'Economia e delle Finanze

17.4.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 94/19
            
         Reference for a preliminary ruling by the Corte Suprema di Cassazione by order of that court of 6 November 2003 in the case of Aro Tubi Trafilerie S.p.A. against Ministero dell'Economia e delle Finanze
   (Case C-46/04)
   (2004/C 94/39)
   Reference has been made to the Court of Justice of the European Communities by order of the Corte Suprema di Cassazione (Supreme Court of Cassation) of 6 November 2003, received at the Court Registry on 6 February 2004, for a preliminary ruling in the case of Aro Tubi Trafilerie S.p.A. against Ministero dell'Economia e delle Finanze on the following question:
   Must Directive 69/335/EEC (1) concerning indirect taxes on the raising of capital, as amended by Directives 73/80/EEC (2) and 85/303/EEC (3), be interpreted as meaning that it precludes the levying of proportional registration duty on a merger through acquisition where all the share capital is owned not by the acquiring company but by the company acquired, in particular with regard to the possible existence of a restriction on the free movement of capital in this special case?
   
      (1)  OJ, English Special Edition 1969(II), p. 412
   
      (2)  OJ L 103 of 18.4.1973, p. 15
   
   
      (3)  OJ L 156 of 15.6.1985, p. 23