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(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
Applicant: Prosa — Produtos e Serviços Agrícolas
Defendant: Autoridade Tributária e Aduaneira
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.