Judgment_paragraph 24 · Herta Schmid, acting as insolvency administrator for P.P. Handels GmbH, in liquidation v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland (C-113/99)

24Finally, it should be noted that, according to its title, the directive concerns only ‘indirect taxes on the raising of capital’ and that, in accordance with the Court's case-law, the harmonisation provided for by Directive 69/335 does not extend to direct taxes, such as corporation tax, which are a matter for the Member States themselves (Case C-287/94 Frederiksen v Skatteministeriet [1996] ECR I-4581, paragraphs 17 and 21).

Herta Schmid, acting as insolvency administrator for P.P. Handels GmbH, in liquidation v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland (C-113/99)

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