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Case C-468/12: Order of the Court (Tenth Chamber) of 20 June 2013 (request for a preliminary ruling from the Tribunale di Cosenza — Italy) — CCIAA di Cosenza v Ciesse srl (Request for a preliminary ruling — Rules of Procedure — Articles 53(2), 93(a), and 99 — Directive 200817/EC — Indirect taxes on the raising of capital — Article 5(1)(c) — Scope — Annual duty paid to local chambers of commerce, industry, crafts and agriculture)
ECLI:EU:UNKNOWN:62012CB0468
62012CB0468
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Official Journal of the European Union
C 225/52
(Case C-468/12) (<span class="super">1</span>)
(Request for a preliminary ruling - Rules of Procedure - Articles 53(2), 93(a), and 99 - Directive 200817/EC - Indirect taxes on the raising of capital - Article 5(1)(c) - Scope - Annual duty paid to local chambers of commerce, industry, crafts and agriculture)
2013/C 225/92
Language of the case: Italian
Referring Court
Parties to the main proceedings
Applicant: Camera di Commercio, Industria, Artigianato e Agricoltura (CCIAA) di Cosenza
Defendant: Ciesse srl, in liquidation
Re:
Request for a preliminary ruling — Tribunale Ordinario di Cosenza — Interpretation of Article 5 of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital (OJ 2008 L 46, p. 11) — Imposition of an annual fee for entry in the register of companies kept by the local chambers of commerce — Amount of the annual duty determined in a more favourable manner for individual undertakings, agricultural partnerships (‘societá semplici’) and law firms than for other economic undertakings
Operative part of the order
Article 5(1)(c) of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital must be interpreted as not precluding the charging of an annual duty, such as that at issue in the main proceedings, paid to chambers of commerce, industry, crafts and agriculture by all undertakings registered or noted in the register kept by those chambers and calculated, in general, on the basis of their turnover, but fixed on a flat-rate basis for certain categories of undertakings, and, in particular, for undertakings individually owned or managed by natural persons.
*
Language of the case: Italian.
ECLI:EU:C:2013:225