CELEX: 62018CN0373
Language: en
Date: 2018-06-07 00:00:00
Title: Case C-373/18: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel (Portugal) lodged on 7 June 2018 — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira

201808030372050302018/C 294/363732018CJC29420180820EN01ENINFO_JUDICIAL20180607272711Case C-373/18: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel (Portugal) lodged on 7 June 2018 — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira
 ---documentbreak--- C2942018EN2710120180607EN0036271271Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel (Portugal) lodged on 7 June 2018 — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira
   (Case C-373/18)2018/C 294/36Language of the case: Portuguese
      Referring court
   
   Tribunal Administrativo e Fiscal de Penafiel
   
      Parties to the main proceedings
   
   
      Appellant: Prosa — Produtos e Serviços Agrícolas
   
      Respondent: Autoridade Tributária e Aduaneira
   
      Question referred
   
   Is paragraph 26.1 of the General Schedule of Stamp Duties, in the version resulting from Article 3 of Decree-Law No 322-B/2001 of 14 December 2001, pursuant to which stamp duty is to be levied on the incorporation of a capital company (in particular, a public limited company) whose share capital is paid entirely in cash, contrary to Article 7(1) of Council Directive 69/335/EEC (
         1
      ) of 17 July 1969, as amended by Council Directive 85/303/EEC (
         2
      ) of 10 June 1985?
   (
         1
      )	Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ 1969 L 249, p. 25).
   (
         2
      )	OJ 1985 L 156, p. 23.