Court of Justice of the European Union · Judgment

C‑139/12Caixa d’Estalvis i Pensions de Barcelona v Generalidad de Cataluña

Decided: 2014-03-20
ECLI: ECLI:EU:C:2014:174
CELEX: 62012CJ0139
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Sixth VAT Directive — Exemptions — Transactions concerning the sale of shares and involving the transfer of interests in immoveable property — Imposition of an indirect tax distinct from VAT — Articles 49 TFEU and 63 TFEU — Purely internal situation.

Interprets

EUR-Lex The 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.

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