C-466/03Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg

Domstolens egne nøkkelord

Directive 69/335/EEC - Indirect taxes on the raising of capital - National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies - Tax decision - Classification as a ‘duty similar to capital duty’ - Prior formality - Duties on the transfer of securities - Duties paid by way of fees or dues.

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