Source: All England Reporter
Publisher Citation: [2002] All ER (D) 90 (Sep)
Court: Court of Justice of the European Communities (Sixth Chamber)
Judge:

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

Judgment Dates: 17 September 2002

Catchwords

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 Case

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