Court of Justice of the European Union · Order

C-373/18Prosa - Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira

Decided: 2019-01-31
ECLI: ECLI:EU:C:2019:88
CELEX: 62018CO0373
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Indirect taxes on the raising of capital — Directive 69/335/EEC — Articles 4 and 7 — Incorporation of a capital company — Stamp duty in force on 1 July 1984 — Subsequent abolition of that stamp duty, followed by its reintroduction.

Interprets

EUR-Lex The 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

Model card Audit