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Court of Justice of the European Union · Judgment

C-441/08Elektrownia Pątnów II sp. zoo v Dyrektor Izby Skarbowej w Poznaniu

Decided
2009-11-12
ECLI
ECLI:EU:C:2009:698
CELEX
62008CJ0441
Finality
Final, the decision cannot be appealed

The court's own keywords

Indirect taxes on the raising of capital - Loans taken up by a capital company before the accession of the Member State to the European Union - Liability to capital duty under national legislation - Conversion of the loans into shares after accession of the Member State to the European Union - Capital duty payable on that transaction increasing the capital - Immediate application of the new rules.

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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