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Court of Justice of the European Union · Judgment

C‑372/10Pak-Holdco sp. zoo v Dyrektor Izby Skarbowej w Poznaniu

Decided
2012-02-16
ECLI
ECLI:EU:C:2012:86
CELEX
62010CJ0372
Finality
Final, the decision cannot be appealed

The court's own keywords

Taxation — Indirect taxes on the raising of capital — Capital duty levied on capital companies — Obligation on a Member State to take account of directives which were no longer in force at the time of that State’s accession — Exclusion, from the amount on which capital duty is charged, of the amount of the assets belonging to the capital company which are allocated to the increase in capital and which have already been subjected to capital duty.

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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