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Court of Justice of the European Union · Judgment

C-240/06Fortum Project Finance SA

Decided
2007-10-25
ECLI
ECLI:EU:C:2007:636
CELEX
62006CJ0240
Finality
Final, the decision cannot be appealed

The court's own keywords

Article 56(1) EC - Directive 69/335/EEC - Article 12(1)(a) and (c) - Exception to the prohibition on double taxation of contributions of capital - Contribution of capital in the form of shares to a company established in another Member State - Exchange of shares - Capital transfer tax.

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

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