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Case C-139/12: Judgment of the Court (Tenth Chamber) of 20 March 2014 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Caixa d’Estalvis i Pensions de Barcelona v Generalidad de Cataluña (Request for a preliminary ruling — Sixth VAT Directive — Exemptions — Transactions concerning the sale of shares and involving the transfer of interests in immovable property — Imposition of an indirect tax distinct from VAT — Articles 49 TFEU and 63 TFEU — Purely internal situation)
ECLI:EU:UNKNOWN:62012CA0139
62012CA0139
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Official Journal of the European Union
C 142/5
(Case C-139/12) (<span class="super">1</span>)
((Request for a preliminary ruling - Sixth VAT Directive - Exemptions - Transactions concerning the sale of shares and involving the transfer of interests in immovable property - Imposition of an indirect tax distinct from VAT - Articles 49 TFEU and 63 TFEU - Purely internal situation))
2014/C 142/05
Language of the case: Spanish
Referring court
Parties to the main proceedings
Appellant: Caixa d’Estalvis i Pensions de Barcelona
Respondent: Generalidad de Cataluña
Re:
Request for a preliminary ruling — Tribunal Supremo — Interpretation of Art. 13B(d) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Exemption of transactions involving shares referred to in Art. 13B(d)(5) — Exception — Transactions concerning the sale of shares and involving the transfer of interests in immovable property — National law subjecting the acquisition of the majority of the capital of a company the assets of which are essentially shares in immovable property to an indirect tax distinct from VAT
Operative part of the judgment
Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment, as amended by Council Directive 91/680/EEC of 16 December 1991, must be interpreted as not precluding a national provision, such as Article 108 of Law 24/1988 on the Stock Market (Ley 24/1988 del Mercado de Valores) of 28 July 1988, as amended by Law 18/1991 on Income Tax payable by Natural Persons (Ley 18/1991 del Impuesto sobre la Renta de las Personas Físicas) of 6 June 1991, which makes the acquisition of the majority of the capital of a company, the assets of which essentially comprise immovable property, subject to an indirect tax other than value added tax, such as that at issue in the main proceedings.
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Language of the case: Spanish.
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