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Court of Justice of the European Union · Judgment

C-837/24NOVA IBEROMOLDES - SGPS, S.A. v Autoridade Tributária e Aduaneira

Decided
2026-06-04
ECLI
ECLI:EU:C:2026:445
CELEX
62024CJ0837
Finality
Final, the decision cannot be appealed

Also searched as: Case C-837/24, C-837/24 2026, ECLI:EU:C:2026:445.

The court's own keywords

Reference for a preliminary ruling – Taxation – Indirect taxes on the raising of capital – Directive 2008/7/EC – Article 5(1)(a) and (e) – Contributions of capital – Restructuring operations – Article 6(1)(a) to (c) – Duties on the transfer of securities – Transfer duties – Formation of a capital company – Paying-up of the share capital by means of shares held by the contributing company in companies owning immovable property – Tax in respect of the transfers of immovable property for consideration.

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    Summary: Final, the decision cannot be appealed

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    EUR-LexThe Court

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    eu:c-837-24

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

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