Keywords

• Abuse of rights.
• Indirect taxes on the raising of capital
• Directive 69/335/EEC
• Capital duty
• Failure of a Member to fulfil obligations
• Exhaustive harmonisation
• National legislation providing for taxation of any transfer of the effective centre of management or registered office, in so far as the company concerned is not subject to capital duty in the Member State of origin
• National legislation under which agricultural cooperative organisations, and associations or consortia thereof of any kind, are exempted from the tax
• National legislation under which co-ownership of vessels, shipping consortia and any form of shipping company are exempted from the tax
• Prevention of tax avoidance
• Limitation of the temporal effects of a judgment.