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Case C-373/18: Order of the Court (First Chamber) of 31 January 2019 (request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel — Portugal) — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Indirect taxes on the raising of capital — Directive 69/335/EEC — Articles 4 and 7 — Incorporation of a capital company — Stamp duty in force on 1 July 1984 — Subsequent abolition of that stamp duty, followed by its reintroduction)

ECLI:EU:UNKNOWN:62018CB0373

62018CB0373

January 31, 2019
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Official Journal of the European Union

C 172/4

(Case C-373/18) (<span class="super note-tag">1</span>)

(Reference for a preliminary ruling - Article 99 of the Rules of Procedure of the Court of Justice - Indirect taxes on the raising of capital - Directive 69/335/EEC - Articles 4 and 7 - Incorporation of a capital company - Stamp duty in force on 1 July 1984 - Subsequent abolition of that stamp duty, followed by its reintroduction)

(2019/C 172/04)

Language of the case: Portuguese

Referring court

Parties to the main proceedings

Applicant: Prosa — Produtos e Serviços Agrícolas

Defendant: Autoridade Tributária e Aduaneira

Operative part of the order

Article 4(1)(a) and Article 7(1) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital, as amended by Council Directive 85/303/EEC of 10 June 1985, must be interpreted as precluding national legislation by which a Member State has reintroduced capital duty on the incorporation of a capital company falling within the first of those provisions, which were subject to such duty on 1 July 1984, but which were subsequently exempted from it.

(<span class="note">1</span>) OJ C 294, 20.8.2018.

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