CELEX: C1999/366/20
Language: en
Date: 1999-12-18 00:00:00
Title: Judgment of the Court (Sixth Chamber) of 29 September 1999 in Case C-56/98 (reference for a preliminary ruling from the Supremo Tribunal Administrativo): Modelo SGPS SA v Director-Geral dos Registos e Notariado (Directive 69/335/EEC - Indirect taxes on the raising of capital - Charge for drawing up a notarially attested act recording an increase in share capital and a change in a company's name and registered office)

18.12.1999                 EN                    Official Journal of the European Communities                                           C 366/13
                   JUDGMENT OF THE COURT                                         an increase in share capital or a change in a company’s name or
                                                                                 registered office, such as the charge at issue in the main
                                                                                 proceedings, the amount of which increases in direct proportion
                            (Sixth Chamber)                                      to the share capital raised and in respect of which there is no
                                                                                 upper limit.
                        of 29 September 1999
                                                                            4. Article 10 of Directive 69/335, as amended by Directive
                                                                                 85/303, creates rights on which individuals may rely in
in Case C-56/98 (reference for a preliminary ruling from                         proceedings before the national courts.
the Supremo Tribunal Administrativo): Modelo SGPS SA
        v Director-Geral dos Registos e Notariado (1)
                                                                            (1) OJ No C 113 of 11.4.1998.
(Directive 69/335/EEC — Indirect taxes on the raising of
capital — Charge for drawing up a notarially attested act
recording an increase in share capital and a change in a
              company’s name and registered office)
                             (1999/C 366/20)                                                  JUDGMENT OF THE COURT
                                                                                                      (Sixth Chamber)
                    (Language of the case: Portuguese)
                                                                                                     of 5 October 1999
(Provisional translation; the definitive translation will be published      in Case C-179/95: Kingdom of Spain v Council of the
                      in the European Court Reports)                                                 European Union (1)
In Case C-56/98: reference to the Court under Article 177 of                (Fisheries — Regulation laying down limits on and distribut-
the EC Treaty (now Article 234 EC) from the Supremo Tribunal                ing fishing opportunities among Member States — Fishing
Administrativo, Portugal, for a preliminary ruling in the                                    quota exchanges — Annulment)
proceedings pending before that court between Modelo SGPS
SA and Director-Geral dos Registos e Notariado, in the
                                                                                                       (1999/C 366/21)
presence of the Ministério Público — on the interpretation of
Articles 4(3), 10 and 12(1)(e) of Council Directive 69/335/EEC
of 17 July 1969 concerning indirect taxes on the raising of
                                                                                                (Language of the case: Spanish)
capital (OJ, English Special Edition 1969 (11), p. 412), as
amended by Council Directive 85/303/EEC of 10 June 1985
(OJ 1985 L 156, p. 23) — the Court (Sixth Chamber), compo-
                                                                            (Provisional translation; the definitive translation will be published
sed of: P.J.G. Kapteyn, President of the Chamber, J.L. Murray
                                                                                                in the European Court Reports)
and H. Ragnemalm (Rapporteur), Judges; G. Cosmas, Advocate
General; L. Hewlett, Administrator, for the Registrar, has given
a judgment on 29 September 1999, in which it has ruled:                     In Case C-179/95: Kingdom of Spain (Agents: A. Navarro
                                                                            González and R. Silva de Lapuerta) v Council of the European
1. Council Directive 69/335/EEC of 17 July 1969 concerning                  Union (Agents: J. Carbery and G.L. Ramos Ruano), supported
    indirect taxes on the raising of capital, as amended by Council         by Commission of the European Communities (Agents: T. van
    Directive 85/303/EEC of 10 June 1985, must be interpreted as            Rijn and B. Vilá Costa) — application for annulment of the
    meaning that charges constitute taxes for the purposes of the           final sentence of point 1.1(i) of Annex IV to Council Regulation
    directive where they are collected for drawing up notarially            (EC) No 685/95 of 27 March 1995 on the management of the
    attested acts recording a transaction covered by the directive,         fishing effort relating to certain Community fishing areas and
    under a system where notaries are employed by the State and the         resources (OJ 1995 L 71, p. 5) and of the fifth heading, on
    charges in question are paid in part to that State for the financing    anchovies, in Annex I to Council Regulation (EC) No 746/95
    of its official business.                                               of 31 March 1995 amending Regulation (EC) No 3362/94
                                                                            fixing, for certain fish stocks and groups of fish stocks, the
                                                                            total allowable catches for 1995 and certain conditions under
2. A charge payable for drawing up a notarially attested act                which they may be fished (OJ 1995 L 74, p. 1) — the Court
    recording an increase in share capital or a change in a company’s       (Sixth Chamber), composed of: G. Hirsch, President of the
    name or registered office is, where it amounts to a tax for the         Second Chamber, acting as President of the Second Chamber
    purposes of Directive 69/335, as amended by Directive 85/303,           (Rapporteur), J.L. Murray and H. Ragnemalm, Judges; S. Alber,
    in principle prohibited under Article 10(c) thereof.                    Advocate General; D. Louterman-Hubeau, Principal Adminis-
                                                                            trator, for the Registrar, has given a judgment on 5 October
3. ‘Fees or dues’ within the meaning of Article 12(1)(e) of Directive       1999, in which it:
    69/335, as amended by Directive 85/303, do not cover a
    charge collected for drawing up a notarially attested act recording     1. Dismisses the action;