C-441/08Elektrownia Pątnów II sp. zoo v Dyrektor Izby Skarbowej w Poznaniu

Domstolens egne nøkkelord

Indirect taxes on the raising of capital - Loans taken up by a capital company before the accession of the Member State to the European Union - Liability to capital duty under national legislation - Conversion of the loans into shares after accession of the Member State to the European Union - Capital duty payable on that transaction increasing the capital - Immediate application of the new rules.

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