Court of Justice of the European Union · Judgment

C-685/23Corner and Border S. A. v Autoridade Tributária e Aduaneira

Decided: 2025-06-05
ECLI: ECLI:EU:C:2025:398
CELEX: 62023CJ0685
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(b) – Article 6(1)(d) – Indirect taxes on the raising of capital – Concept of ‘other charges on land or other property’ – Stamp duty on guarantees provided for the purposes of the proper execution of a debenture loan.

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