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Case C-335/22: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 23 May 2022 — A, S.A. (Portugal) v Autoridade Tributária e Aduaneira
ECLI:EU:UNKNOWN:62022CN0335
62022CN0335
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Valentina R., lawyer
29.8.2022
Official Journal of the European Union
C 326/8
(Case C-335/22)
(2022/C 326/12)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: A, S.A.
Defendant: Autoridade Tributária e Aduaneira
Questions referred
1.Can Article 5(2)(b) of Council Directive 2008/7/EC (1) of 12 February 2008 be interpreted as precluding the application of stamp duty to fees for financial intermediation services provided by a bank in connection with the placement of securities — bonds and commercial papers — issued by various commercial companies, as part of which services the applicant is under an obligation to do all that it can, identifying and making contact with investors, to distribute the securities, obtain orders for subscription or acquisition and, in some cases, acquire the securities on offer?
2.Does the answer to the first question referred differ depending on whether the provision of the financial services is a legal requirement or merely optional?
(1) Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital (OJ 2008 L 46, p. 11).
Language of the case: Portuguese
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