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Court of Justice of the European Union · Judgment

C-46/04Aro Tubi Trafilerie SpA v Ministero dell'Economia e delle Finanze

Decided
2006-03-30
ECLI
ECLI:EU:C:2006:210
CELEX
62004CJ0046
Finality
Final, the decision cannot be appealed

The court's own keywords

Directive 69/335 - Indirect taxes on the raising of capital - National legislation providing for the charging, in the case of a 'reverse' merger, of a proportional registration tax of 1% of the value of such a transaction - Classification as capital duty - Increase in capital - Increase in the assets of the company - Increase in the value of shares - Provision of services by a member - Decision to merge made by the members of the member.

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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    • No sentence written by a language model
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