CELEX: C2007/199/02
Language: en
Date: 2007-08-25 00:00:00
Title: Case C-466/03: Judgment of the Court (First Chamber) of 28 June 2007 (reference for a preliminary ruling from the Landgericht Baden-Baden (Germany)) — Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg (Directive 69/335/EEC — Indirect taxes on the raising of capital — National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies — Tax decision — Classification as a duty similar to capital duty — Prior formality — Duties on the transfer of securities — Duties paid by way of fees or dues)

25.8.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 199/2
            
         Judgment of the Court (First Chamber) of 28 June 2007 (reference for a preliminary ruling from the Landgericht Baden-Baden (Germany)) — Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg
   (Case C-466/03) (1)
   
   (Directive 69/335/EEC - Indirect taxes on the raising of capital - National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies - Tax decision - Classification as a ‘duty similar to capital duty’ - Prior formality - Duties on the transfer of securities - Duties paid by way of fees or dues)
   (2007/C 199/02)
   Language of the case: German
   Referring court
   Landgericht Baden-Baden
   Parties to the main proceedings
   
      Applicant: Albert Reiss Beteiligungsgesellschaft mbH
   
      Defendant: Land Baden-Württemberg
   Re:
   Reference for a preliminary ruling — Landesgericht Baden-Baden — Interpretation of Article 10(c) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ, English Special Edition 1969 (II), p. 412), as amended by Council Directive 85/303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23) — Increase in the capital of a private limited company by means of a contribution of shares held in another company — Charges demanded for the drawing up of the notarially attested act recording the share transfer.
   Operative part of the judgment
   Article 10(c) 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, precludes the charging of notarial fees for the authentication of a transfer of shares in a company made as a contribution in the course of an increase in the share capital of a capital company, in a system characterised by the fact that notaries are employed as civil servants and that the fees are, at least in part, paid to the State to subsidise public expenditure.
   
      (1)  OJ C 21, 24.1.2004.