Brussels, 25/02/2003 (Agence Europe) - Once more the European Commission has decided take Italy to the Court of Justice with regards to a tax on company capital, infringing upon Directive 69/335. Aimed at avoid dual imposition, this Directive on indirect taxes affecting the raising of capital bans member states from enforcing taxes and duties of more than 1% on the formation of companies, capital increases and the conversion of a company into a capital company.
In 1993, the Court felt that...