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Court of Justice of the European Union · Judgment

C-492/10Immobilien Linz GmbH & Co. KG v Finanzamt Freistadt Rohrbach Urfahr

Decided
2011-12-01
ECLI
ECLI:EU:C:2011:800
CELEX
62010CJ0492
Finality
Final, the decision cannot be appealed

The court's own keywords

Taxation - Directive 69/335/EEC - Indirect taxes - Raising of capital - Article 4(2)(b) - Transactions subject to capital duty - Increase in the assets of a company - Contribution made by a member - Absorption of losses by virtue of an undertaking given before the losses were sustained.

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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