CELEX: C2006/178/39
Language: en
Date: 2006-07-29 00:00:00
Title: Case C-240/06: Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on  29 May 2006  — Fortum Project Finance SA

29.7.2006   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 178/25
            
         Reference for a preliminary ruling from the Korkein hallinto-oikeus (Finland) lodged on 29 May 2006 — Fortum Project Finance SA
   (Case C-240/06)
   (2006/C 178/39)
   Language of the case: Finnish
   Referring court
   Korkein hallinto-oikeus
   Parties to the main proceedings
   
      Applicant: Fortum Project Finance SA
   Question referred
   Are Article 56 EC and Article 12(1)(c) of Council Directive 69/335/EEC (1) of 17 July 1969 concerning indirect taxes on the raising of capital to be interpreted as precluding the charging of transfer tax where securities are transferred, as described above, as a contribution to a share company which gives new shares of its own in return?
   
      (1)  OJ, English Special Edition 1969 (II), p. 412.