|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 90 (Sep)|
|Court:||Court of Justice of the European Communities (Sixth Chamber)|
Judges Macken (President of the Chamber), Colneric, Puissochet, Schintgen (Rapporteur) and Skouris
|Judgment Dates:||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).