CELEX: 62013CA0299
Language: en
Date: 2014-10-09 00:00:00
Title: Case C-299/13: Judgment of the Court (Fifth Chamber) of 9 October 2014 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Isabelle Gielen v Ministerraad (Taxation — Directive 2008/7/EC — Articles 5(2) and 6 — Indirect taxes on the raising of capital — Tax on the conversion of bearer securities into registered securities or dematerialised securities)

8.12.2014   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 439/6
            
         Judgment of the Court (Fifth Chamber) of 9 October 2014 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Isabelle Gielen v Ministerraad
   (Case C-299/13) (1)
   
   ((Taxation - Directive 2008/7/EC - Articles 5(2) and 6 - Indirect taxes on the raising of capital - Tax on the conversion of bearer securities into registered securities or dematerialised securities))
   (2014/C 439/08)
   Language of the case: Dutch
   
      Referring court
   
   Grondwettelijk Hof
   
      Parties to the main proceedings
   
   
      Applicant: Isabelle Gielen
   
      Defendant: Ministerraad
   
      Operative part of the judgment
   
   Article 5(2) of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital must be interpreted as precluding the taxation of the conversion of bearer securities into registered securities or dematerialised securities such as that at issue in the main proceedings. Such a tax cannot be justified under Article 6 of that directive.
   
      (1)  OJ C 226, 3.8.2013.