CELEX: 62010CA0212
Language: en
Date: 2011-06-16 00:00:00
Title: Case C-212/10: Judgment of the Court (Fourth Chamber) of 16 June 2011 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach (Poland)) — Logstor ROR Polska sp. z o.o. v Dyrektor Izby Skarbowej w Katowicach (Taxation — Capital duty — Directive 69/335/EEC — Indirect taxes on the raising of capital — Taxation of a loan taken up by a capital company from a person entitled to a percentage of the profits of the same company — Right of a Member State to reintroduce a tax which was no longer in force at the date of its accession to the European Union)

6.8.2011   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 232/9
            
         Judgment of the Court (Fourth Chamber) of 16 June 2011 (reference for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Gliwicach (Poland)) — Logstor ROR Polska sp. z o.o. v Dyrektor Izby Skarbowej w Katowicach
   (Case C-212/10) (1)
   
   (Taxation - Capital duty - Directive 69/335/EEC - Indirect taxes on the raising of capital - Taxation of a loan taken up by a capital company from a person entitled to a percentage of the profits of the same company - Right of a Member State to reintroduce a tax which was no longer in force at the date of its accession to the European Union)
   2011/C 232/14
   Language of the case: Polish
   
      Referring court
   
   Wojewódzki Sąd Administracyjny w Gliwicach
   
      Parties to the main proceedings
   
   
      Applicant: Logstor ROR Polska sp. z o.o.
   
      Defendant: Dyrektor Izby Skarbowej w Katowicach
   
      Re:
   
   Reference for a preliminary ruling — Wojewódzki Sąd Administracyjny w Gliwicach — Interpretation of Article 4(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 Directive 85/303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23) — Right of a Member State to reintroduce a tax abolished on the date on which it acceded to the European Union — Capital duty — Charging of capital duty on a loan taken out by a capital company with a person entitled to a percentage of the profits of that company
   
      Operative part of the judgment
   
   Article 4(2) of 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 precluding a Member State from reintroducing a capital duty on a loan taken up by a capital company, if the creditor is entitled to a share in the profits of the company, where that Member State has previously waived the levying of that tax.
   
      (1)  OJ C 209, 31.7.2010.