CELEX: C2005/031/31
Language: en
Date: 2005-02-05 00:00:00
Title: Case C-509/04: Reference for a preliminary ruling by the Hoge Raad der Nederlanden by decision of that court of 10 December 2004 in the case of Magpar VI BV of Naarden against Staatssecretaris van Financiën

5.2.2005   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 31/15
            
         Reference for a preliminary ruling by the Hoge Raad der Nederlanden by decision of that court of 10 December 2004 in the case of Magpar VI BV of Naarden against Staatssecretaris van Financiën
   (Case C-509/04)
   (2005/C 31/31)
   Language of the case: Dutch
   Reference has been made to the Court of Justice of the European Communities by order of the Hoge Raad der Nederlanden (Supreme Court of the Netherlands), Netherlands, of 10 December 2004, received at the Court Registry on 13 December 2004, for a preliminary ruling in the case of Magpar VI BV of Naarden against Staatssecretaris van Financiën on the following questions:
   
               1.
            
            
               Is Article 7(1)(bb) of Directive 69/335/EEC, (1) as amended by Directive 73/79/EEC (2), to be interpreted as meaning that if a company, within five years after the acquisition of shares in the course of a share merger that is exempt from capital duty, ceases to hold those shares because the company in which the shares were held has been the subject of a merger, the requirements referred to in the above-mentioned provision of the Directive are to apply to the shares in the acquiring company?
            
         
               2.
            
            
               Is it relevant to question 4.1 that the company in which the shares were held ceased to exist as result of the coming into force of a legal merger with another company (Article 2:311(1) BW), so that it is not possible to speak of a disposal of shares in a literal sense?
            
         
      (1)  Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ English special edition: Series I 1969(II) p. 412)
   
      (2)  Council Directive 73/79/EEC of 9 April 1973 varying the field of application of the reduced rate of capital duty provided for in respect of certain company reconstruction operations by Article 7(1)(b) of the Directive concerning indirect taxes on the raising of capital (OJ 1973 L 103, p. 13).