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Case C-373/18: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel (Portugal) lodged on 7 June 2018 — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira

ECLI:EU:UNKNOWN:62018CN0373

62018CN0373

June 7, 2018
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(Case C-373/18)

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Appellant: Prosa — Produtos e Serviços Agrícolas

Respondent: Autoridade Tributária e Aduaneira

Question referred

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

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