CELEX: 62018CB0373
Language: en
Date: 2019-01-31 00:00:00
Title: Case C-373/18: Order of the Court (First Chamber) of 31 January 2019 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel — Portugal) — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Indirect taxes on the raising of capital — Directive 69/335/EEC — Articles 4 and 7 — Incorporation of a capital company — Stamp duty in force on 1 July 1984 — Subsequent abolition of that stamp duty, followed by its reintroduction)

20.5.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 172/4
            
         
      Order of the Court (First Chamber) of 31 January 2019 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel — Portugal) — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira
      (Case C-373/18) (1)
      
      (Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Indirect taxes on the raising of capital - Directive 69/335/EEC - Articles 4 and 7 - Incorporation of a capital company - Stamp duty in force on 1 July 1984 - Subsequent abolition of that stamp duty, followed by its reintroduction)
      (2019/C 172/04)
      Language of the case: Portuguese
      
         Referring court
      
      Tribunal Administrativo e Fiscal de Penafiel
      
         Parties to the main proceedings
      
      
         Applicant: Prosa — Produtos e Serviços Agrícolas
      
         Defendant: Autoridade Tributária e Aduaneira
      
         Operative part of the order
      
      Article 4(1)(a) and Article 7(1) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, as amended by Council Directive 85/303/EEC of 10 June 1985, must be interpreted as precluding national legislation by which a Member State has reintroduced capital duty on the incorporation of a capital company falling within the first of those provisions, which were subject to such duty on 1 July 1984, but which were subsequently exempted from it.
      
         (1)  OJ C 294, 20.8.2018.