Court of Justice of the European Union · EU
Judgment of the Court (Fifth Chamber) of 22 December 2022.#IM Gestão de Ativos (IMGA) – Sociedade Gestora de Organismos de Investimento Coletivo SA v Autoridade Tributária e Aduaneira.#Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa - CAAD).#Reference for a preliminary ruling – Directive 2008/7/EC – Article 5(2)(a) – Indirect taxes on the raising of capital – Stamp duty on services relating to the marketing of shares in undertakings for collective investment in transferable securities.#Case C-656/21.
- Identifier
- CELEX 62021CJ0656
- Status
- decided
- Decided
- 22 December 2022
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62021CJ0656
- Source provider
- eurlex
- Retrieved
- 2026-08-27T09:09:34.281Z
Identifier
- CELEX: 62021CJ0656
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