27As a preliminary point, it should be noted that both Directive 69/335 and Directive 2008/7, which repealed and replaced it, provided for complete harmonisation of the cases in which the Member States may levy indirect taxes on the raising of capital (see, to that effect, judgments of 7 June 2007, Commission v Greece, C‑178/05, EU:C:2007:317, paragraph 31, and of 1 October 2009, HSBC Holdings and Vidacos Nominees, C‑569/07, EU:C:2009:594, paragraph 25).
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