Source: All England Reporter
Publisher Citation: [2002] All ER (D) 238 (Oct)
Court: Court of Justice of the European Communities (Sixth Chamber)
Judge:

Judges Puissochet (President of the Chamber), Schintgen (Rapporteur), Skouris, Macken and Cunha Rodrigues

Judgment Dates: 17 October 2002

Catchwords

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.

The Case

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