Judgment_paragraph 29 · Ponente Carni SpA and Cispadana Costruzioni SpA v Amministrazione delle Finanze dello Stato (C-71/91, C-178/91)

29Indirect taxes which have the same characteristics as capital duty fall within the scope of Article 10 of the Directive. They thus cover, whatever their form, charges which are levied for the formation of a capital company (under (a)) or for registration or any other formality required before the commencement of business to which a company may be subject by reason of its legal form (under (c)).

Ponente Carni SpA and Cispadana Costruzioni SpA v Amministrazione delle Finanze dello Stato (C-71/91, C-178/91)

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