European Court of Justice (Tenth Chamber)

E. Juhász, President of the Chamber, A. Rosas (Rapporteur) and C. Vajda, (Judges), M. Wathelet, Advocate General.

Judgment delivered 20 March 2014*.

Value added tax – Purchase of shares involving the transfer of interests in immoveable property in Spain – Imposition in Spain of an indirect tax (capital transfer tax) that is distinct from VAT – Directive 77/388 (the Sixth VAT Directive), art. 33.

  The Court of Justice (ECJ) considered whether a Spanish tax on share transactions in real estate companies, whose assets mainly comprised immovable property, breached EU law on VAT.

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