C-46/04Aro Tubi Trafilerie SpA v Ministero dell'Economia e delle Finanze

Domstolens egne nøkkelord

Directive 69/335 - Indirect taxes on the raising of capital - National legislation providing for the charging, in the case of a 'reverse' merger, of a proportional registration tax of 1% of the value of such a transaction - Classification as capital duty - Increase in capital - Increase in the assets of the company - Increase in the value of shares - Provision of services by a member - Decision to merge made by the members of the member.

Tolker