*Braun v Land Baden-Wurttemberg

European Union – Indirect taxation. The Court of Justice of the European Union ruled that art 10(c) of Council Directive (EEC) 69/335 (concerning indirect taxes on the raising of capital) should be interpreted as precluding national legislation which provided that the Treasury was to receive a share of the fees charged by a notary employed as a civil servant when he drew up a notarial act recording a transaction concerning the conversion of a capital company into a different type of capital company, and which did not lead to an increase in the capital of the company making the acquisition or changing its legal form.

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