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Court of Justice of the European Union · Judgment

C-138/00Solida Raiffeisen Immobilien Leasing GmbH and Tech Gate Vienna Wissenschafts- und Technologiepark GmbH v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland

Decided
2002-10-17
ECLI
ECLI:EU:C:2002:590
CELEX
62000CJ0138
Finality
Final, the decision cannot be appealed

The court's own keywords

Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Contribution of assets of any kind - Meaning - Acquisition by a non-member of dividend certificates issued by a capital company.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

    Verifiable trust signals

    • Six fixed blocks, one source per line
    • No sentence written by a language model
    • Engine version and read date on every answer
    • No customer data, no documents, no advice
    • Model card and audit published under the EU AI Act

    Model cardAudit