CELEX: C2000/335/26
Language: en
Date: 2000-11-25 00:00:00
Title: Judgment of the Court (Fifth Chamber) of 26 September 2000 in Case C-134/99 (reference for a preliminary ruling from the Supremo Tribunal Administrativo, Portugal): IGI — Investimentos Imobiliários SA v Fazenda Pública (Directive 69/335/EEC — Indirect taxes on the raising of capital — Charges for entries in a national register of legal persons — Duties paid by way of fees or dues)

C 335/14                   EN                     Official Journal of the European Communities                                           25.11.2000
                   JUDGMENT OF THE COURT                                     4.    Article 10 of Directive 69/335, as amended by Directive
                                                                                   85/303, creates rights on which individuals may rely in
                                                                                   proceedings before the national courts.
                             (Fifth Chamber)
                        of 26 September 2000
                                                                             (1) OJ C 188 of 3.7.1999.
in Case C-134/99 (reference for a preliminary ruling from
the Supremo Tribunal Administrativo, Portugal): IGI —
     Investimentos Imobiliários SA v Fazenda Pública (1)
(Directive 69/335/EEC — Indirect taxes on the raising of
capital — Charges for entries in a national register of legal
          persons — Duties paid by way of fees or dues)
                                                                                               JUDGMENT OF THE COURT
                             (2000/C 335/26)
                                                                                                          (Fifth Chamber)
                    (Language of the case: Portugese)
                                                                                                      of 26 September 2000
(Provisional translation; the definitive translation will be published
                      in the European Court Reports)                         in Case C-408/99: Commission of the European Communi-
                                                                                                          ties v Ireland (1)
In Case C-134/99: reference to the Court under Article 177 of
the EC Treaty (now Article 234 EC) from the Supremo                          (Failure by a Member State to fulfil its obligations —
Tribunal Administrativo (Supreme Administrative Court) for a                 Directives 94/55/EC and 96/86/EC — Failure to transpose
preliminary ruling in the proceedings pending before that                            into national law within the period prescribed)
court between IGI — Investimentos Imobiliários SA and
Fazenda Pública in the presence of: Ministério Público — on
the interpretation of Articles 4, 10 and 12(1) of Council                                                 (2000/C 335/27)
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                                      (Language of the case: English)
10 June 1985 (OJ 1985 L 156, p. 23) — the Court (Fifth
Chamber), composed of: D.A.O. Edward, President of the
Chamber, L. Sevón, P. Jann, H. Ragnemalm (Rapporteur) and                   In Case C-408/99: Commission of the European Communities
M. Wathelet, Judges; G. Cosmas, Advocate General; R. Grass,                  (Agent: M. Wolfcarius) v Ireland (Agent: M.A. Buckley) —
Registrar, has given a judgment on 26 September 2000, in                     application for a declaration that by failing to adopt the laws,
which it has ruled:                                                          regulations or administrative provisions necessary to comply
                                                                             with Council Directive 94/55/EC of 21 November 1994 on
1.     Council Directive 69/335/EEC of 17 July 1969 concerning               the approximation of the laws of the Member States with
       indirect taxes on the raising of capital, as amended by Council       regard to the transport of dangerous goods by road (OJ
       Directive 85/303/EEC of 10 June 1985, must be interpreted             1994 L 319, p. 7) and Commission Directive 96/86/EC of
       as meaning that charges, such as those at issue in the main           13 December 1996 adapting to technical progress Directive
       proceedings, which are levied for entering an increase in the         94/55 (OJ 1996 L 335, p. 43), or in any event by failing to
       share capital of a capital company in a national register of legal    inform the Commission of those measures, Ireland has failed
       persons constitute a tax for the purposes of the directive.           to fulfil its obligations under those Directives — the Court
                                                                             (Fifth Chamber), composed of: D.A.O. Edward, President of the
2.     Charges payable for entering an increase in the share capital of      Chamber, L. Sevón, P.J.G. Kapteyn, H. Ragnemalm (Rappor-
       a capital company in a national register of legal persons are,        teur) and M. Wathelet, Judges; A. Saggio, Advocate General;
       where they amount to a tax for the purposes of Directive              R. Grass, Registrar, has given a judgment on 26 September
       69/335, as amended by Directive 85/303, in principle                  2000, in which it:
       prohibited under Article 10(c) thereof.
                                                                             1.    Declares that, by failing to adopt within the period prescribed
3.     ‘Fees or dues’ within the meaning of Article 12(1)(e) of Directive          the laws, regulations or administrative provisions necessary to
       69/335, as amended by Directive 85/303, do not cover                        comply with Council Directive 94/55/EC of 21 November
       charges levied for entering an increase in the share capital of a           1994 on the approximation of the laws of the Member States
       capital company in a national register of legal persons, such as            with regard to the transport of dangerous goods by road
       the charges at issue in the main proceedings, the amount of                 and Commission Directive 96/86/EC of 13 December 1996
       which increases in direct proportion to the share capital raised            adapting to technical progress Directive 94/55, Ireland has
       and in respect of which there is no upper limit.                            failed to fulfil its obligations under those Directives;