CELEX: 62013CA0357
Language: en
Date: 2015-04-22 00:00:00
Title: Case C-357/13: Judgment of the Court (Second Chamber) of 22 April 2015 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie — Poland) — Drukarnia Multipress sp. z o.o. v Minister Finansów (Reference for a preliminary ruling — Taxation — Directive 2008/7/EC — Article 2(1)(b) and (c) — Indirect taxes on the raising of capital — Subjection to capital duty — Contributions of capital to a partnership limited by shares — Classification of such a partnership as a capital company)

22.6.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 205/3
            
         Judgment of the Court (Second Chamber) of 22 April 2015 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie — Poland) — Drukarnia Multipress sp. z o.o. v Minister Finansów
   (Case C-357/13) (1)
   
   ((Reference for a preliminary ruling - Taxation - Directive 2008/7/EC - Article 2(1)(b) and (c) - Indirect taxes on the raising of capital - Subjection to capital duty - Contributions of capital to a partnership limited by shares - Classification of such a partnership as a capital company))
   (2015/C 205/03)
   Language of the case: Polish
   
      Referring court
   
   Wojewódzki Sąd Administracyjny w Krakowie
   
      Parties to the main proceedings
   
   
      Applicant: Drukarnia Multipress sp. z o.o.
   
      Defendant: Minister Finansów
   
      Operative part of the judgment
   
   Article 2(1)(b) and (c) of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital must be interpreted as meaning that a partnership limited by shares under Polish law must be regarded as a capital company within the meaning of that provision even if only some of its capital and members are able to satisfy the conditions laid down by that provision.
   
      (1)  OJ C 274, 21.9.2013.