Keywords

• Failure of a Member State to fulfil obligations
• Conditions
• Exemption
• Indirect taxes on the raising of capital
• Directive 69/335/EEC
• Capital companies
• Articles 2(1) and (3), 4(1) and 7
• Capital duty
• Transfer of effective centre of management or of registered office from one Member State to another Member State
• Capital duty on the capital allocated to commercial activities pursued in a Member State by branches or permanent establishments of companies established in another Member State.