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Court of Justice of the European Union · Judgment

C-212/10Logstor ROR Polska sp. z o.o. v Dyrektor Izby Skarbowej w Katowicach

Decided
2011-06-16
ECLI
ECLI:EU:C:2011:404
CELEX
62010CJ0212
Finality
Final, the decision cannot be appealed

The court's own keywords

Taxation - Capital duty - Directive 69/335/EEC - Indirect taxes on the raising of capital - Taxation of a loan taken up by a capital company from a person entitled to a percentage of the profits of the same company - Right of a Member State to reintroduce a tax which was no longer in force at the date of its accession to the European Union.

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.

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