Judgment_paragraph 14 · Camera di Commercio, Industria, Artigianato e Agricoltura (CCIAA) di Cosenza v Grillo Star Srl (C-443/09)

14He refers in this respect to the Court’s case-law, in particular Joined Cases C-71/91 and C-178/91 Ponente Carni and Cispadana Costruzioni [1993] ECR I-1915, Case C-188/95 Fantask and Others [1997] ECR I-6783, and Joined Cases C-216/99 and C-222/99 Prisco and CASER [2002] ECR I-6761, defining the duties paid by way of fees or dues which the Member States are allowed to charge pursuant to the exception in Article 12(1)(e) of Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ, English Special Edition 1969(II), p. 412), which was reproduced in substance in Article 6(1)(e) of Directive 2008/7. It appears to the judge that the annual duty is not such a duty, in that it is not calculated on the basis of the cost of the service provided to undertakings for maintaining their registration in the register kept by the chambers of commerce, industry, crafts and agriculture.

Camera di Commercio, Industria, Artigianato e Agricoltura (CCIAA) di Cosenza v Grillo Star Srl (C-443/09)

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