Judgment of the Court (Tenth Chamber), 20 March 2014

Caixa d’Estalvis i Pensions de Barcelona v Generalidad de Cataluña

Request for a preliminary ruling from the Tribunal Supremo

Reference for a preliminary ruling — Sixth VAT Directive — Exemptions — Transactions concerning the sale of shares and involving the transfer of interests in immoveable property — Imposition of an indirect tax distinct from VAT — Articles 49 TFEU and 63 TFEU — Purely internal situation

Case C‑139/12

Reports of Cases

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