Source: All England Reporter
Publisher Citation: [1999] All ER (D) 1039
Court: Court of Justice of the European Communities (Sixth Chamber)
Judge:

Judges Kapteyn (President of the Chamber), Murray and Ragnemalm (Rapporteur)

Judgment Dates: 29 September 1999

Catchwords

European Community - Companies - Indirect taxes on raising capital - Portuguese rules imposing charge for notarial certification of deeds recording increase in share capital - Whether compatible with Community law - Whether Community provisions having direct effect - Council Directive (EEC) 69/335, arts 10 and 12.

The Case

Practice Areas

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