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Case C-357/13: Judgment of the Court (Second Chamber) of 22 April 2015 (request for a preliminary ruling from the Wojewódzki Sąd Administracyjny w Krakowie — Poland) — Drukarnia Multipress sp. z o.o. v Minister Finansów (Reference for a preliminary ruling — Taxation — Directive 2008/7/EC — Article 2(1)(b) and (c) — Indirect taxes on the raising of capital — Subjection to capital duty — Contributions of capital to a partnership limited by shares — Classification of such a partnership as a capital company)
ECLI:EU:UNKNOWN:62013CA0357
62013CA0357
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Official Journal of the European Union
C 205/3
(Case C-357/13) (<span class="super">1</span>)
((Reference for a preliminary ruling - Taxation - Directive 2008/7/EC - Article 2(1)(b) and (c) - Indirect taxes on the raising of capital - Subjection to capital duty - Contributions of capital to a partnership limited by shares - Classification of such a partnership as a capital company))
(2015/C 205/03)
Language of the case: Polish
Referring court
Parties to the main proceedings
Applicant: Drukarnia Multipress sp. z o.o.
Defendant: Minister Finansów
Operative part of the judgment
Article 2(1)(b) and (c) of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital must be interpreted as meaning that a partnership limited by shares under Polish law must be regarded as a capital company within the meaning of that provision even if only some of its capital and members are able to satisfy the conditions laid down by that provision.
(<span class="note">1</span>) OJ C 274, 21.9.2013.