Court of Justice of the European Union · EU
Judgment of the Court (Third Chamber) of 17 September 2026.#A. sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Zielonej Górze.#Reference for a preliminary ruling – Taxation – Directive 2008/7/EC – Indirect taxes on the raising of capital – Conversion of a partnership operating for profit into another partnership operating for profit – Article 2(2) – Certain entities deemed to be capital companies – Article 9 – Option for Member States to derogate from regarding certain entities as equivalent to capital companies – Scope – Article 5(1)(a) and Article 7(1) – Concept of ‘capital duty’ – Article 3 – Presence of a contribution of capital.#Case C-197/25.
- Identifier
- CELEX 62025CJ0197
- Status
- decided
- Decided
- 17 September 2026
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62025CJ0197
- Source provider
- eurlex
- Retrieved
- 2026-09-18T14:48:01.611Z
Identifier
- CELEX: 62025CJ0197
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