European Court of Justice (Second Chamber)

R. Silva de Lapuerta, President of the Chamber, J.-C. Bonichot, A. Arabadjiev, J.L. da Cruz Vilaça (Rapporteur) and C. Lycourgos, (Judges), N. Jääskinen, Advocate General

Judgment delivered 22 April 2015*

Reference for a preliminary ruling – Taxation – Directive 2008/7/EC, art. 2(1)(b) and (c) – Indirect taxes on the raising of capital – Subjection to capital duty – Contributions of capital to a partnership limited by shares – Classification of such a partnership as a capital company.

  

  

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