C-416/22EDP - Energias de Portugal, SA v Autoridade Tributária e Aduaneira

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Answer which may be clearly deduced from existing case-law – Directive 2008/7/EC – Article 5(2) – Indirect taxes on the raising of capital – Stamp duty on services relating to the placement on the market of bonds, public offers for subscription of shares and offers to repurchase bonds.

Tolker