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

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European Union · · · Cited by 1,527 · 21-02-2008

CHAPTER I. SUBJECT MATTER AND SCOPE
Article 1. Subject matter
Article 2. Capital company
Article 3. Contributions of capital
Article 4. Restructuring operations
CHAPTER II. GENERAL PROVISIONS
Article 5. Transactions not subject to indirect tax
Article 6. Duties and value added tax
CHAPTER III. SPECIAL PROVISIONS
Article 7. Levying of capital duty in certain Member States
Article 8. Rate of capital duty
Article 9. Exclusion of certain entities from the scope of application
Article 10. Transactions subject to capital duty and distribution of taxing rights
Article 11. Basis of assessment for capital duty
Article 12. Exclusion from the basis of assessment for capital duty
Article 13. Exemption of contributions of capital to certain capital companies
Article 14. Derogation procedure
CHAPTER IV. FINAL PROVISIONS
Article 15. Transposition
Article 16. Repeal
Article 17. Review
Article 18. Entry into force
Article 19. Addressees
ANNEX I. LIST OF COMPANIES REFERRED TO IN ARTICLE 2(1)(A)

21.2.2008

Official Journal of the European Union

L 46/11

COUNCIL DIRECTIVE 2008/7/EC

of 12 February 2008

concerning indirect taxes on the raising of capital

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Articles 93 and 94 thereof,

Having regard to the proposal from the Commission,

Having regard to the

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