43This interpretation is borne out by the objective of that provision, which is to prevent the choice of a particular legal form from resulting in the different fiscal treatment of transactions which, from an economic point of view, are equivalent. Article 3(2) of Directive 69/335 is intended to apply, with a view to the charging of capital duty, to companies, firms, associations or legal persons which, while having the same economic function as capital companies properly so called, namely the earning of a profit by the pooling of capital in a separate set of assets, do not satisfy the criteria to be a capital company as defined in Article 3(1) (see, to this effect, Case 112/86 Amro Aandelen Fonds [1987] ECR 4453, paragraphs 10 and 11).
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