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Case C-656/21: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 29 October 2021 — IM GESTÃO DE ATIVOS — SOCIEDADE GESTORA DE ORGANISMOS DE INVESTIMENTO COLETIVO, SA and Others v Autoridade Tributária e Aduaneira
ECLI:EU:UNKNOWN:62021CN0656
62021CN0656
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24.1.2022
Official Journal of the European Union
C 37/17
(Case C-656/21)
(2022/C 37/23)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicants: IM GESTÃO DE ATIVOS — SOCIEDADE GESTORA DE ORGANISMOS DE INVESTIMENTO COLETIVO, SA and Others
Defendant: Autoridade Tributária e Aduaneira
Questions referred
1.Does Article 5(2) of Directive 2008/7/EC preclude national legislation, such as item 17(3)(4) of the Código do Imposto do Selo (Stamp Duty Code), under which stamp duty is levied on fees which banks charge open-ended securities investment fund management companies for gaining new subscriptions for units, that is, for obtaining new inflows of capital for the investment funds in the form of new subscriptions for units issued by the funds?
2.Does Article 5(2) of Directive 2008/7/EC preclude national legislation under which stamp duty is levied on the management fees charged to open-ended securities investment funds by management companies, in so far as those management fees include the fees which the banks charge the fund management companies for the aforementioned activity?
Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital (OJ 2008 L 46, p. 11).