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Case C-685/23, Corner and Border: Judgment of the Court (Fifth Chamber) of 5 June 2025 (request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa – CAAD) – Portugal) – Corner and Border S. A v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(b) – Article 6(1)(d) – Indirect taxes on the raising of capital – Concept of other charges on land or other property – Stamp duty on guarantees provided for the purposes of the proper execution of a debenture loan)
ECLI:EU:UNKNOWN:62023CA0685
62023CA0685
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Official Journal of the European Union
C series
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C/2025/4016
28.7.2025
(Case C-685/23,
Corner and Border)
(Reference for a preliminary ruling - Directive 2008/7/EC - Article 5(2)(b) - Article 6(1)(d) - Indirect taxes on the raising of capital - Concept of ‘other charges on land or other property’ - Stamp duty on guarantees provided for the purposes of the proper execution of a debenture loan)
(C/2025/4016)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Corner and Border S. A.
Defendant: Autoridade Tributária e Aduaneira
Operative part of the judgment
Article 5(2)(b) and Article 6(1)(d) of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital
must be interpreted as not precluding national legislation which provides for the imposition of stamp duty on guarantees provided in the form of pledges of shares, bank account balances or receivables resulting from shareholder loans and in the form of transfers of receivables, for the purposes of the proper fulfilment of the obligations arising from a debenture loan issued by a capital company, in so far as those guarantees, even if they form an integral part of such a debenture loan, constitute other charges on land or other property within the meaning of Article 6(1)(d) in that they enable the holder of a receivable to obtain preferential or priority payment of that receivable in the event that the debtor does not honour its obligations.
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(1) OJ C, C/2024/2008.
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ELI: http://data.europa.eu/eli/C/2025/4016/oj
ISSN 1977-091X (electronic edition)
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