CELEX: 62012CB0468
Language: en
Date: 2013-06-20 00:00:00
Title: Case C-468/12: Order of the Court (Tenth Chamber) of 20 June 2013 (request for a preliminary ruling from the Tribunale di Cosenza — Italy) — CCIAA di Cosenza v Ciesse srl (Request for a preliminary ruling — Rules of Procedure — Articles 53(2), 93(a), and 99 — Directive 200817/EC — Indirect taxes on the raising of capital — Article 5(1)(c) — Scope — Annual duty paid to local chambers of commerce, industry, crafts and agriculture)

3.8.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 225/52
            
         Order of the Court (Tenth Chamber) of 20 June 2013 (request for a preliminary ruling from the Tribunale di Cosenza — Italy) — CCIAA di Cosenza v Ciesse srl
   (Case C-468/12) (1)
   
   (Request for a preliminary ruling - Rules of Procedure - Articles 53(2), 93(a), and 99 - Directive 200817/EC - Indirect taxes on the raising of capital - Article 5(1)(c) - Scope - Annual duty paid to local chambers of commerce, industry, crafts and agriculture)
   2013/C 225/92
   Language of the case: Italian
   
      Referring Court
   
   Tribunale di Cosenza
   
      Parties to the main proceedings
   
   
      Applicant: Camera di Commercio, Industria, Artigianato e Agricoltura (CCIAA) di Cosenza
   
      Defendant: Ciesse srl, in liquidation
   
      Re:
   
   Request for a preliminary ruling — Tribunale Ordinario di Cosenza — Interpretation of Article 5 of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital (OJ 2008 L 46, p. 11) — Imposition of an annual fee for entry in the register of companies kept by the local chambers of commerce — Amount of the annual duty determined in a more favourable manner for individual undertakings, agricultural partnerships (‘societá semplici’) and law firms than for other economic undertakings
   
      Operative part of the order
   
   Article 5(1)(c) of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital must be interpreted as not precluding the charging of an annual duty, such as that at issue in the main proceedings, paid to chambers of commerce, industry, crafts and agriculture by all undertakings registered or noted in the register kept by those chambers and calculated, in general, on the basis of their turnover, but fixed on a flat-rate basis for certain categories of undertakings, and, in particular, for undertakings individually owned or managed by natural persons.
   
      (1)  OJ C 399, 22.12.2012.