Judgment_paragraph 29 · Caixa d’Estalvis i Pensions de Barcelona v Generalidad de Cataluña (C-139/12)

29With regard to the national legislation at issue in the main proceedings, it should be recalled that the Court has already ruled on the compatibility of that legislation with Article 33(1) of the Sixth Directive in the case which gave rise to the order of 27 November 2008 in Case C‑151/08 Renta. The Court, having recalled the essential characteristics of VAT set out in its case-law (see, inter alia, Case C-475/03 Banca popolare di Cremona [2006] ECR I-9373, paragraph 28 and the case-law cited), found in that order that a tax with characteristics such as those of the tax on capital transfers differs from VAT in such a way that it cannot be characterised as a turnover tax within the meaning of Article 33(1) of the Sixth Directive.