European Court of Justice (Fifth Chamber)

T. von Danwitz, President of the Chamber, C. Vajda, A. Rosas, E. Juhász and D. Šváby (Rapporteur), (Judges), J. Kokott, Advocate General

Judgment delivered 9 October 2014*

Taxation – Directive 2008/7/EC, art. 5(2) and 6 – Indirect taxes on the raising of capital – Tax on the conversion of bearer securities into registered securities or dematerialised securities.

  

  

  P. Malherbe, avocat, for Mrs Gielen

  M. Jacobs and J.-C. Halleux, acting as Agents, for the Belgian Government

  R. Lyal and W. Roels, acting as Agents, for the EC Commission

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