28However, in view of the objective pursued by that directive, Article 5 thereof must be interpreted broadly, so as to ensure that the prohibitions it lays down are not denied practical effect. Thus the prohibition of a taxation of transactions for the raising of capital also applies to transactions which are not expressly covered by that prohibition, where such taxation is tantamount to taxing a transaction forming an integral part of an overall transaction with regard to the raising of capital (see, to that effect, judgment of 19 October 2017, Air Berlin, C‑573/16, EU:C:2017:772, paragraphs 31 and 32 and the case-law cited).
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