This document is an excerpt from the EUR-Lex website
Document 62013CA0299
Case C-299/13: Judgment of the Court (Fifth Chamber) of 9 October 2014 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Isabelle Gielen v Ministerraad (Taxation — Directive 2008/7/EC — Articles 5(2) and 6 — Indirect taxes on the raising of capital — Tax on the conversion of bearer securities into registered securities or dematerialised securities)
Case C-299/13: Judgment of the Court (Fifth Chamber) of 9 October 2014 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Isabelle Gielen v Ministerraad (Taxation — Directive 2008/7/EC — Articles 5(2) and 6 — Indirect taxes on the raising of capital — Tax on the conversion of bearer securities into registered securities or dematerialised securities)
Case C-299/13: Judgment of the Court (Fifth Chamber) of 9 October 2014 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Isabelle Gielen v Ministerraad (Taxation — Directive 2008/7/EC — Articles 5(2) and 6 — Indirect taxes on the raising of capital — Tax on the conversion of bearer securities into registered securities or dematerialised securities)
IO C 439, 8.12.2014, p. 6–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
|
8.12.2014 |
EN |
Official Journal of the European Union |
C 439/6 |
Judgment of the Court (Fifth Chamber) of 9 October 2014 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Isabelle Gielen v Ministerraad
(Case C-299/13) (1)
((Taxation - Directive 2008/7/EC - Articles 5(2) and 6 - Indirect taxes on the raising of capital - Tax on the conversion of bearer securities into registered securities or dematerialised securities))
(2014/C 439/08)
Language of the case: Dutch
Referring court
Grondwettelijk Hof
Parties to the main proceedings
Applicant: Isabelle Gielen
Defendant: Ministerraad
Operative part of the judgment
Article 5(2) of Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital must be interpreted as precluding the taxation of the conversion of bearer securities into registered securities or dematerialised securities such as that at issue in the main proceedings. Such a tax cannot be justified under Article 6 of that directive.