Failure of a member state to fulfil obligations; Indirect taxes on the raising of capital; Capital companies; Directive 69/335/EEC; Articles 2(1) and (3), 4(1) and 7; Capital duty; Exemption; Conditions; Transfer of effective centre of management or of registered office from one member state to another member state; Capital duty on the capital allocated to commercial activities pursued in a member state by branches or permanent establishments of companies established in another member state.
July 08 2009