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European Union
Firma ING. AUER - Die Bausoftware GmbH v Finanzamt Freistadt Rohrbach Urfahr (C-251/06)
Judgment
Questions referred for a preliminary r…
21

Firma ING. AUER - Die Bausoftware GmbH v Finanzamt Freistadt Rohrbach Urfahr (C-251/06)

Judgment of 8 Nov 2007law://eu/cjeu/2006/c-251-06/para_21@2026-11-11

21Article 3(1) of Directive 69/335, the text of which is reproduced in paragraph 4 of this judgment, lays down, in a mandatory and uniform manner for all Member States, the companies to be regarded as capital companies for the purposes of Directive 69/335.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Fourth Chamber
Case: C-251/06 · ECLI:EU:C:2007:658
Decided: 8 Nov 2007
Procedure: Preliminary reference · referred by the Unabhängiger Finanzsenat, Außenstelle Linz (Austria)
Applicant: Firma ING. AUER — Die Bausoftware GmbH
Defendant: Finanzamt Freistadt Rohrbach Urfahr
Rapporteur: R. Silva de Lapuerta
Advocate General: M. Poiares Maduro
Bench: 5 judges
K. Lenaerts, G. Arestis, R. Silva de Lapuerta, E. Juhász, T. von Danwitz
Language: German
Official: CURIA · EUR-Lex 62006CJ0251

Topics

Other forms of indirect taxation

History · 1 version

8 Nov 2007Reading

Connections

Interprets 1: Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital
Cited by 9: Benjámin Dávid Nagy v Vas Megyei Rendőr-főkapitányság (C-583/14); Base NV and Others v Ministerraad (C-389/08)2 provisions; NOVA IBEROMOLDES - SGPS, S.A. v Autoridade Tributária e Aduaneira (C-837/24); Drukarnia Multipress sp. z o.o. v Minister Finansów (C-357/13)2 provisions; Atilla Gülbahce v Freie und Hansestadt Hamburg (C-268/11)2 provisions; Staatssecretaris van Financiën v L.A.C. van Putten and Others (C-578/10, C-579/10, C-580/10)2 provisions; Shirley McCarthy v Secretary of State for the Home Department (C-434/09)2 provisions; Commission of the European Communities v Kingdom of Spain (C-397/07); Frigerio Luigi & C. Snc v Comune di Triuggio (C-357/06)2 provisions
Cites 11: Treaty on the Functioning of the European Union (consolidated 2016); Georgios Alevizos v Ypourgos Oikonomikon (C-392/05); SARPP - Société d'application et de recherches en pharmacologie et phytotherapie SARL v Chambre syndicale des raffineurs et conditionneurs de sucre de France and others (C-241/89); Denkavit Futtermittel GmbH v Finanzamt Warendorf (36/79); Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital; Commission of the European Communities v Hellenic Republic (C-178/05); Consorzio per la tutela del formaggio Gorgonzola v Käserei Champignon Hofmeister GmbH & Co. KG and Eduard Bracharz GmbH (C-87/97); Council Directive 85/303/EEC of 10 June 1985 amending Directive 69/335/EEC concerning indirect taxes on the raising of capital; Senior Engineering Investments BV v Staatssecretaris van Financiën (C-494/03); Refinarias de Açúcar Reunidas SA (RAR) v Sociedade de Indústrias Agricolas Açoreanas SA (Sinaga) (C-282/00); Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise (C-255/02)