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European Union
Eycke Braun v Land Baden-Württemberg (C-524/13)
Judgment
The dispute in the main proceedings an…
17

Eycke Braun v Land Baden-Württemberg (C-524/13)

Judgment of 3 Jul 2014law://eu/cjeu/2013/c-524-13/para_17@2026-11-10

17The referring court is also of the opinion that it cannot be inferred from Agas, C‑152/97, EU:C:1998:511 that the scope of Article 10(c) must be restricted to the formalities relating to the transactions listed in Article 4 of Directive 69/335.

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

Key facts

Court: Court of Justice · Second Chamber
Case: C-524/13 · ECLI:EU:C:2014:2045
Decided: 3 Jul 2014
Procedure: Preliminary reference · referred by the Amtsgericht Karlsruhe (Germany)
Applicant: Eycke Braun
Defendant: Land Baden-Württemberg
Rapporteur: K. Lenaerts
Advocate General: N. Jääskinen
Bench: 5 judges
R. Silva de Lapuerta, K. Lenaerts, J.L. da Cruz Vilaça, J.-C. Bonichot, A. Arabadjiev
Language: German
Official: CURIA · EUR-Lex 62013CJ0524

Topics

Other forms of indirect taxation

History · 1 version

3 Jul 2014Reading

Connections

Interprets 1: Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital
Cites 12: Gisela Rosenbladt v Oellerking Gebäudereinigungsges. mbH (C-45/09); Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital; Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg (C-466/03); Commission of the European Communities v Hellenic Republic (C-426/98); Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital; The Queen, on the application of MA and Others v Secretary of State for the Home Department (C-648/11); Mathias Längst (C-165/03); Denkavit International BV, Galveston BV, Heklicht Scheepvaartbelangen BV, C. Roeleveld Beheer BV and Others, R. J. Schippefelt, Sigarenhandel Ben Sterk vof and J. H. van Werkhoven Holding Maarssen BV v Kamer van Koophandel en Fabrieken voor Midden-Gelderland, Kamer van Koophandel en Fabrieken voor 's-Gravenhage, Kamer van Koophandel en Fabrieken voor Amsterdam and Kamer van Koophandel en Fabrieken voor Utrecht en Omstreken (C-2/94); Ponente Carni SpA and Cispadana Costruzioni SpA v Amministrazione delle Finanze dello Stato (C-71/91); Gründerzentrum-Betrieb-GmbH v Land Baden-Württemberg (C-264/00); Abruzzi Gas SpA (Agas) v Amministrazione Tributaria di Milano (C-152/97); Badischer Winzerkeller eG v Land Baden-Württemberg (C-264/04)