Case C-373/18: Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel (Portugal) lodged on 7 June 2018 — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira
C2942018EN2710120180607EN0036271271
Request for a preliminary ruling from the Tribunal Administrativo e Fiscal de Penafiel (Portugal) lodged on 7 June 2018 — Prosa — Produtos e Serviços Agrícolas v Autoridade Tributária e Aduaneira
(Case C-373/18)2018/C 294/36Language of the case: Portuguese
Referring court
Tribunal Administrativo e Fiscal de Penafiel
Parties to the main proceedings
Appellant: Prosa — Produtos e Serviços Agrícolas
Respondent: Autoridade Tributária e Aduaneira
Question referred
Is paragraph 26.1 of the General Schedule of Stamp Duties, in the version resulting from Article 3 of Decree-Law No 322-B/2001 of 14 December 2001, pursuant to which stamp duty is to be levied on the incorporation of a capital company (in particular, a public limited company) whose share capital is paid entirely in cash, contrary to Article 7(1) of Council Directive 69/335/EEC ( 1 ) of 17 July 1969, as amended by Council Directive 85/303/EEC ( 2 ) of 10 June 1985?
( 1 ) Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (OJ 1969 L 249, p. 25).
( 2 ) OJ 1985 L 156, p. 23.
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