Court of Justice 9 October 2014, Case C-299/13: Judgment of the Court (Fifth Chamber) of 9 October 2014 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Isabelle Gielen v Ministerraad (Taxation — Directive 2008/7/EC — Articles 5(2) and 6 — Indirect taxes on the raising of capital — Tax on the conversion of bearer securities into registered securities or dematerialised securities)

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European Union · · · 08-12-2014

8.12.2014 EN Official Journal of the European Union C 439/6 Judgment of the Court (Fifth Chamber) of 9 October 2014 (request for a preliminary ruling from the Grondwettelijk Hof — Belgium) — Isabelle Gielen v Ministerraad (Case C-299/13) (1) ((Taxation - Directive 2008/7/EC - Articles 5(2) and 6 - Indirect taxes on the raising of capital - Tax on the conversion of bearer securities into

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