C-35/09Ministero dell'Economia e delle Finanze and Agenzia delle Entrate v Paolo Speranza

Domstolens egne nøkkelord

Indirect taxation - Tax on the increase in share capital - Article 4(1)(c) of Directive 69/335/EEC - National legislation making registration of the instrument recording an increase in the capital of a company subject to payment of duty - The recipient company and the notary jointly and severally liable - No capital contribution in fact made - Limitation of means of proof.

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