Request for a preliminary ruling from the Grondwettelijk Hof (Belgium) lodged on 30 May 2013 – Isabelle Gielen v Ministerraad

(Case C-299/13)

Language of the case: Dutch

Referring court

Grondwettelijk Hof

Parties to the main proceedings

Applicant: Isabelle Gielen

Defendant: Ministerraad

Question referred

Is Article 5(2) of Council Directive 2008/7/EC 1 of 12 February 2008 concerning indirect taxes on the raising of capital to be interpreted as precluding the taxation of the conversion – prescribed by law – of bearer securities into registered securities or dematerialised securities, and, if so, can such a tax be justified on the basis of Article 6 of that directive?


1 OJ 2008 L 46, p. 11.