- Query in any language with multilingual search
- Access EUR-Lex and EU Commission case law
- See relevant paragraphs highlighted instantly
Similar Documents
Explore similar documents to your case.We Found Similar Cases for You
Case C-685/23, Corner and Border: Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD) (Portugal) lodged on 15 November 2023 — Corner and Border SA v Autoridade Tributária e Aduaneira
ECLI:EU:UNKNOWN:62023CN0685
62023CN0685
With us you find everything. Try it now!
I imagine what I want to write in my case, I write it in the search engine and I get exactly what I wanted. Thank you!
Valentina R., lawyer
Official Journal of the European Union
Series C
C/2024/2008
18.3.2024
(Case C-685/23, Corner and Border)
(C/2024/2008)
Language of the case: Portuguese
Referring court
Parties to the main proceedings
Applicant: Corner and Border SA
Defendant: Autoridade Tributária e Aduaneira
Questions referred
1.Must Article 5(2)(b) of Council Directive 2008/7/EC (1) of 12 February 2008 be interpreted as precluding taxation in the form of stamp duty on guarantees consisting of pledges of shares, bank account balances and shareholder loans, and of transfers of credits by way of collateral, provided in relation to a transaction to issue debentures?
2.Would the answer to the first question referred differ according to whether the provision of the guarantees constitutes a legal obligation or whether it is optional and has been agreed voluntarily?
3.Would the answer to the first question referred be different where the guarantees were provided in the context of a transaction to issue debentures, subject to private subscription by a bank, whose position as subscriber may be transferred at the discretion of the issuing entity, even if such a transfer is subject to certain conditions and to penalties/commissions?
4.Must Article 6(1)(d) of Council Directive 2008/7/EC of 12 February 2008 be interpreted as meaning that it includes guarantees consisting of pledges of shares, bank account balances and shareholder loans, and of transfers of credits by way of collateral, provided in relation to a transaction to issue debentures falling within the scope of Article 5(2)(b) of that directive?
Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital (OJ 2008 L 46, p. 11).
ELI: http://data.europa.eu/eli/C/2024/2008/oj
ISSN 1977-091X (electronic edition)
* * *
* Language of the case: Portuguese.