Court of Justice 8 March 2007, C-466/03 (Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg.)

Opinion of the Advocate-General Opinion of the Advocate-General I – Introduction 1. By its preliminary reference in this case the Landgericht (Regional Court) Baden-Baden (Germany) asks the Court whether charges imposed in respect of the authentication by a public notary of a contract by which shares in one company are transferred to another company as a contribution towards increasing the