Database on German and European Economic Law

 Directive 2008/7/EC

I. Description

It is inherent in the concept of an internal market that a duty on the raising of capital within the internal market by a company or firm should not be charged more than once. Accordingly, if the Member State to which the taxing right is attributed does not levy capital duty on certain or all transactions covered by this Directive, no other Member State is to exercise a taxing right in respect of those transactions.

II. General Information

Title

Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital

Status
Existing
Directive
2008/7/EC
Source
O.J. EC No L (Legislation), Edition 46, Year 2008, p.11
Adoption
02/12/2008
Promulgation
02/21/2008
Character
Regular Act
Legal Basis
Art. 93, 94 EC
Legislative Procedure
Codecision procedure

III. Versions and Legislative History

1. Versions

Titel
Allg. Daten
Textfassung

Original Text :
Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital

  2008/7/EC

Beschluss:
02/12/2008 (A)
Verkuendung:
02/21/2008 (P)
(A) Adoption | (P) Promulgation

2. Reformvorhaben

Legend

Legislative Act Status

Documents

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Overview

I. Description
II. General Information
III. Versions and Legislative History
1. Versions
2. Reformvorhaben