Court of Justice of the European Union · Judgment
C-236/97Skatteministeriet v Aktieselskabet Forsikrinsselskabet Codan
- Decided
- 1998-12-17
- ECLI
- ECLI:EU:C:1998:617
- CELEX
- 61997CJ0236
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Directive 69/335/EEC - Indirect taxes on the raising of capital - Tax on transfer of shares not listed on a Stock Exchange.
Interprets
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