European Court of Justice (Second Chamber).

CWA Timmermans, President of the Chamber, J-C Bonichot, K Schiemann, J Makarczyk (Rapporteur) and L Bay Larsen, JJ, P Mengozzi, Advocate General.

Judgment delivered 1 October 2009.

Stamp duty reserve tax – Raising of capital – Issue of shares – Clearance service – Levying of 1.5% duty on transfer or issue of shares into clearance service – Compatibility with Community law – Finance Act 1986, s. 96, 99 – Council Directive 69/335, art. 10, 11, 12.

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