||All England Reporter
|| All ER (D) 281 (Mar)
||Court of Justice of the European Communities (Sixth Chamber)
Judges Colneric (President Of The Second Chamber, Acting For The President Of The Sixth Chamber), Gulmann, Puissochet, Schintgen (Rapporteur) and Skouris
||19 March 2002
European Community - Commission - Failure to fulfil obligations - Applicant seeking declaration that indirect taxes imposed by respondent on formation of public and private limited companies, on publication and alteration of statutes and on increase in capital contrary to Community law - Whether respondent having failed to fulfil obligations under Community law - Council Directive (EEC) 69/335, arts 7(2), 10 - EC Treaty, art 169.
On an application for a declaration that the respondent had failed to fulfil its obligations under Community law by imposing, in addition to capital duty, other special charges on the capital of public and private limited liability companies on their formation, on the publication and alteration of their statutes and on the increase in their capital, the Court ruled that the charges at issue constituted taxes prohibited under Community law and allowed the application.
- The All England Law Reports comprises judgments with headnotes and catchwords indicating the area of law and key issues of the case prepared by legally qualified editorsFind AllER Reports
- Cases related to this particular case that are related to, or discuss this caseView related cases
- Commentary discussing this particular case from LexisLibrary's comprehensive range of titles including Butterworths, Halsbury's and TolleyView related commentary