|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 238 (Oct)|
|Court:||Court of Justice of the European Communities (Sixth Chamber)|
Judges Puissochet (President of the Chamber), Schintgen (Rapporteur), Skouris, Macken and Cunha Rodrigues
|Judgment Dates:||17 October 2002|
European Communities - Taxation - Capital duty - Transactions for acquisition of equity made by parent companies on behalf of subsidiaries - Payments for acquisition of equity made to subsidiary of capital company - Liability for capital duty - Council Directive (EEC) 69/335, arts 4, 5.