CELEX: 62013CA0377
Language: en
Date: 2014-06-12 00:00:00
Title: Case C-377/13: Judgment of the Court (Second Chamber) of 12 June 2014 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Ascendi Beiras Litoral e Alta, Auto Estradas das Beiras Litoral e Alta, SA v Autoridade Tributária e Aduaneira (Request for a preliminary ruling — Concept of ‘court or tribunal of a Member State’  — Tribunal Arbitral Tributário — Directive 69/335/EEC — Articles 4 and 7 — Increase of the share capital of a capital company — Stamp duty in force on 1 July 1984  — That stamp duty subsequently abolished, and then re-introduced)

25.8.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 282/16
            
         Judgment of the Court (Second Chamber) of 12 June 2014 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) — Portugal) — Ascendi Beiras Litoral e Alta, Auto Estradas das Beiras Litoral e Alta, SA v Autoridade Tributária e Aduaneira
   (Case C-377/13) (1)
   
   ((Request for a preliminary ruling - Concept of ‘court or tribunal of a Member State’ - Tribunal Arbitral Tributário - Directive 69/335/EEC - Articles 4 and 7 - Increase of the share capital of a capital company - Stamp duty in force on 1 July 1984 - That stamp duty subsequently abolished, and then re-introduced))
   2014/C 282/21
   Language of the case: Portuguese
   
      Referring court
   
   Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)
   
      Parties to the main proceedings
   
   
      Applicant: Ascendi Beiras Litoral e Alta, Auto Estradas das Beiras Litoral e Alta, SA
   
      Defendant: Autoridade Tributária e Aduaneira
   
      Operative part of the judgment
   
   Articles 4(1)(c) and 7(1) and (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 the reintroduction by a Member State of capital duty on increases of share capital of a company falling under the first of those provisions, which were subject to such duty on 1 July 1984, but which were later exempted from that duty.
   
      (1)  OJ C 274, 21.9.2013.