C-494/03Senior Engineering Investments BV v Staatssecretaris van Financiën

Domstolens egne nøkkelord

Directive 69/335 - Indirect taxes on the raising of capital - National rules taxing a (subsidiary) company by way of capital duty in respect of a contribution made by its parent company (the grandparent company) in favour of its subsidiary (a sub-subsidiary company) - Capital duty - Increase of capital - Payment "to the share premium account' - Increase in the assets of the company - Increase in the value of shares - Provision of services by a member - Payment made by a member of a member - Payment to a subsidiary - "Real recipient' - Levying of capital duty once only (in the Community) - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Freedom of establishment - National practice exempting a (subsidiary) capital company from taxation only if its subsidiary (sub-subsidiary company) is also established in that Member State.

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