|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 760|
|Court:||Court of Justice of the European Communities (Sixth Chamber)|
Judges Kapteyn (President of the Chamber) Murray, Ragnemalm (Rapporteur), Schintgen and Ioannou
|Judgment Dates:||17 December 1998|
European Community - Indirect taxes on raising capital - Tax on transfer of shares not listed on a stock exchange - Council Directive (EEC) 335/69, art 12(1)(a).