||All England Reporter
|| All ER (D) 90 (Sep)
||Court of Justice of the European Communities (Sixth Chamber)
Judges Macken (President of the Chamber), Colneric, Puissochet, Schintgen (Rapporteur) and Skouris
||17 September 2002
European Community - Companies - Indirect taxes on raising capital - Profit and loss transfer agreement - German rules charging capital duty on amount of interest saved by a company when granted interest free loan by members - Whether charging duty compatible with Community law when profit and loss transfer agreement existing - Council Directive (EEC) 69/335, art 4(2)(b).
The charging of capital duty on the amount of interest saved by a company by virtue of an interest-free loan was not precluded by art4(2)(b) of Council Directive 69-335 where a profit and loss agreement was entered into provided that the interest saved had increased the company's assets.
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