Herta Schmid, acting as insolvency administrator for P.P. Handels GmbH, in liquidation v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland (C-113/99)
26In that connection, it must be observed, as the Advocate General has done in paragraph 16 of his Opinion, that the minimum tax on capital companies follows directly from the fact of a capital company having unlimited liability to corporation tax. It also appears from the arrangements governing that tax that it constitutes an advance on the amount actually owing by way of corporation tax in respect of a given tax period. In essence, therefore, as the Advocate General points out in paragraph 17 of his Opinion, it is not a duty bearing no relation to income, as the national court has suggested.