CELEX: 62013CA0524
Language: en
Date: 2014-07-03 00:00:00
Title: Case C-524/13: Judgment of the Court (Second Chamber) of 3 July 2014 (request for a preliminary ruling from the Amtsgericht Karlsruhe — Germany) — Eycke Braun v Land Baden-Württemberg (Request for a preliminary ruling — Taxation — Directive 69/335/EEC — Indirect taxes on the raising of capital — Article 10(c) — Conversion of a capital company into a different type of capital company not involving any increase in capital — Fees demanded for the drawing up of a notarial act recording that conversion)

1.9.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 292/10
            
         Judgment of the Court (Second Chamber) of 3 July 2014 (request for a preliminary ruling from the Amtsgericht Karlsruhe — Germany) — Eycke Braun v Land Baden-Württemberg
   (Case C-524/13) (1)
   
   ((Request for a preliminary ruling - Taxation - Directive 69/335/EEC - Indirect taxes on the raising of capital - Article 10(c) - Conversion of a capital company into a different type of capital company not involving any increase in capital - Fees demanded for the drawing up of a notarial act recording that conversion))
   2014/C 292/12
   Language of the case: German
   
      Referring court
   
   Amtsgericht Karlsruhe
   
      Parties to the main proceedings
   
   
      Applicant: Eycke Braun
   
      Defendant: Land Baden-Württemberg
   
      Operative part of the judgment
   
   Article 10(c) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital must be interpreted as precluding national legislation, such as that at issue in the main proceedings, which provides that the Treasury is to receive a share of the fees charged by a notary employed as a civil servant when he draws up a notarial act recording a transaction concerning the conversion of a capital company into a different type of capital company, and which does not lead to an increase in the capital of the company making the acquisition or changing its legal form.
   
      (1)  OJ C 367, 14.12.2013.