C‑372/10Pak-Holdco sp. zoo v Dyrektor Izby Skarbowej w Poznaniu

Domstolens egne nøkkelord

Taxation — Indirect taxes on the raising of capital — Capital duty levied on capital companies — Obligation on a Member State to take account of directives which were no longer in force at the time of that State’s accession — Exclusion, from the amount on which capital duty is charged, of the amount of the assets belonging to the capital company which are allocated to the increase in capital and which have already been subjected to capital duty.

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