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Court of Justice of the European Union · Judgment

C-466/03Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg

Decided
2007-06-28
ECLI
ECLI:EU:C:2007:385
CELEX
62003CJ0466
Finality
Final, the decision cannot be appealed

The court's own keywords

Directive 69/335/EEC - Indirect taxes on the raising of capital - National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies - Tax decision - Classification as a ‘duty similar to capital duty’ - Prior formality - Duties on the transfer of securities - Duties paid by way of fees or dues.

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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