Order of the Court (First Chamber) of 31 January 2019.#Prosa – Produtos e Serviços Agrícolas SA v Autoridade Tributária e Aduaneira.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Indirect taxes on the raising of capital – Directive 69/335/EEC – Articles 4 and 7 – Constitution of a capital company – Stamp duty in force on July 1, 1984 – Removal of this stamp duty by the continuation, then reintroduction thereof.#Case C-373/18.

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Official record CELEX 62018CO0373_SUM from European Union at Court of Justice of the European Union. Dated 31 January 2019. Status: decided.

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• Ordonnance de la Cour (première chambre) du 31 janvier 2019.#Prosa – Produtos e Serviços Agrícolas SA contre Autoridade Tributária e Aduaneira.#Renvoi préjudiciel – Article 99 du règlement de procédure de la Cour – Impôts indirects frappant les rassemblements de capitaux – Directive 69/335/CEE – Articles 4 et 7 – Constitution d’une société de capitaux – Droit de timbre en vigueur au 1er juillet 1984 – Suppression de ce droit de timbre par la suite, puis réintroduction de celui‑ci.#Affaire C-373/18.

  judgment · FR · 31 January 2019

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