Opinion of Mr Advocate General Tizzano delivered on 7 February 2002. # Energie Steiermark Holding AG v Finanzlandesdirektion für Steiermark. # Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria. # Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Increase in a company's capital by the issue of new shares - Payments made upon the entry of a new member as a shareholder in the company - Payments made by the parent company of the new member - Payments made to the subsidiaries of the company increasing its capital - Payments not yet made. # Case C-339/99.
European Union · Court of Justice of the European Union · 7 February 2002