Judgment of the Court (Second Chamber), 12 June 2014

Ascendi Beiras Litoral e Alta, Auto Estradas das Beiras Litoral e Alta SA v Autoridade Tributária e Aduaneira

Request for a preliminary ruling from the Tribunal Arbitral Tributário (Centro de Arbitragem Administrativa — CAAD)

Reference for a preliminary ruling — Concept of ‘court or tribunal of a Member State’ — Tribunal Arbitral Tributário — Directive 69/335/EEC — Articles 4 and 7 — Increase of the share capital of a capital company — Stamp duty in force on 1 July 1984 — That stamp duty subsequently abolished, and then re-introduced

Case C‑377/13

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)