|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 240 (Oct)|
|Court:||Court of Justice of the European Communities (Sixth Chamber)|
Judges Puissochet (President of the Chamber), Schintgen (Rapporteur), Gulmann, Macken and Cunha Rodrigues
|Judgment Dates:||17 October 2002|
European Communities - Taxation - Capital duty - Acquisition by non-member company of capital - Additional payments made by parent of acquiring company - Liability for capital duty - Council Directive (EEC) 69/335, arts 4, 5.