CELEX: C2006/261/03
Language: en
Date: 2006-10-28 00:00:00
Title: Case C-193/04: Judgment of the Court (First Chamber) of 7 September 2006 (reference for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Fazenda Pública v Organon Portuguesa — Produtos Químicos e Farmacêuticos Lda (Indirect taxes on the raising of capital — Directive 69/335/EEC — Disposal of shares of a limited company)

28.10.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 261/2
            
         Judgment of the Court (First Chamber) of 7 September 2006 (reference for a preliminary ruling from the Supremo Tribunal Administrativo — Portugal) — Fazenda Pública v Organon Portuguesa — Produtos Químicos e Farmacêuticos Lda
   (Case C-193/04) (1)
   
   (Indirect taxes on the raising of capital - Directive 69/335/EEC - Disposal of shares of a limited company)
   (2006/C 261/03)
   Language of the case: Portuguese
   Referring court
   Supremo Tribunal Administrativo — Portugal
   Parties to the main proceedings
   
      Appellant: Fazenda Pública
   
      Respondent: Organon Portuguesa — Produtos Químicos e Farmacêuticos Lda
   Re:
   Reference for a preliminary ruling — Supremo Tribunal Administrativo — Interpretation of Articles 4(3), 10(c) and 12(1)(e) 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) — Compatibility with those provisions of fees payable for the drawing-up of a notarially attested share transfer
   Operative part of the judgment
   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, does not preclude national legislation which provides, in respect of the drawing-up of a notarial act recording a disposal of shares which is not linked to an increase in capital, for the charging of fees which are fixed by reference to a flat rate and/or the value of the shares being disposed of.
   
      (1)  OJ C 156, 12.6.2004.