HSBC Holdings plc & Vidacos Nominees Ltd v Revenue and Customs Commissioners (Case C-569/07).  BTC 13
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.