Court of Justice (Tenth Chamber) 20 March 2014, C‑139/12 (Caixa d’Estalvis i Pensions de Barcelona v Generalidad de Cataluña.)

JUDGMENT OF THE COURT (Tenth Chamber) 20 March 2014 ( *1 ) ‛Request for a preliminary ruling — Sixth VAT Directive — Exemptions — Transactions concerning the sale of shares and involving the transfer of interests in immoveable property — Imposition of an indirect tax distinct from VAT — Articles 49 TFEU and 63 TFEU — Purely internal situation’ In Case C‑139/12, REQUEST for a preliminary ruling