Directive 69/335/EEC, art. 4 and 7
Concept of 'court or tribunal of a member state'
Conversion of a capital company into a different type of capital company not involving any increase in capital
Fees demanded for drawing up of a notarial act recording the conversion of capital companies
Increase of share capital of a capital company
Case Law –
Ascendi Beiras Litoral e Alta, Auto Estradas das Beiras Litoral e Alta SA v Autoridade Tributária e Aduaneira (Case C-377/13) [2014] BTC 30
;
Braun v Land Baden-Württemberg (Case C-524/13) [2014] BTC 36
Indirect taxes on the raising of capital
Stamp duty in force on 1 July 1984
