6Recheio based its application on the Court of Justice's case-law, according to which charges payable for entering an increase in the share capital of a capital company in a national register of legal persons are, where they amount to a tax for the purposes of the Directive, in principle prohibited under Article 10(c) thereof (Case C-56/98 Modelo [1999] ECR I-6427, and Case C-134/99 IGI [2000] ECR I-7717, paragraph 25).
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