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Language of the case: Portuguese
Appellant: Prosa — Produtos e Serviços Agrícolas
Respondent: Autoridade Tributária e Aduaneira
Is paragraph 26.1 of the General Schedule of Stamp Duties, in the version resulting from Article 3 of Decree-Law No 322-B/2001 of 14 December 2001, pursuant to which stamp duty is to be levied on the incorporation of a capital company (in particular, a public limited company) whose share capital is paid entirely in cash, contrary to Article 7(1) of Council Directive 69/335/EEC (1) of 17 July 1969, as amended by Council Directive 85/303/EEC (2) of 10 June 1985?
*
Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ 1969 L 249, p. 25).
Council Directive 85/303/EEC of 10 June 1985 (OJ 1985 L 156, p. 23).
Language of the case: Portuguese