18 July 2014
Braun v Land Baden-Wurttemberg C-524/13, [2014] All ER (D) 94 (Jul)
Article 10(c) of Council Directive (EEC) 69/335 (concerning indirect taxes on the raising of capital) should be interpreted as precluding national legislation which provided that the Treasury was to receive a share of the fees charged by a notary employed as a civil servant when he drew up a notarial act recording a transaction concerning the conversion of a capital company into a different type of capital company, and which did not lead to an increase in the capital of the company making the acquisition or changing its legal form.
