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Court of Justice of the European Union · Judgment

C-35/09Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v Paolo Speranza

Decided
2010-07-01
ECLI
ECLI:EU:C:2010:393
CELEX
62009CJ0035
Finality
Final, the decision cannot be appealed

The court's own keywords

Indirect taxation - Tax on the increase in share capital - Article 4(1)(c) of Directive 69/335/EEC - National legislation making registration of the instrument recording an increase in the capital of a company subject to payment of duty - The recipient company and the notary jointly and severally liable - No capital contribution in fact made - Limitation of means of proof.

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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