C_2004156EN.01000901.xml

12.6.2004

Official Journal of the European Union

C 156/9

Reference for a preliminary ruling by the Supremo Tribunal Administrativo (Portugal) Second Chamber, by order of that court of 17 March 2004 in the case of Fazenda Pública e Organon Portuguesa – Produtos Químicos e Farmacêuticos, Lda

(Case C-193/04)

(2004/C 156/18)

Reference has been made to the Court of Justice of the European Communities by order of the Supremo Tribunal Administrativo (Supreme Administrative Tribunal) (Portugal) received at the Court Registry on 26 April 2004, for a preliminary ruling in the case of Fazenda Pública e Organon Portuguesa – Produtos Químicos e Farmacêuticos, Lda on the following questions:

—	Are the fees charged in respect of the drawing-up of a notarial document attesting to the sale of company shares covered by Article 4(3) of Council Directive 69/335/EEC ? (1)

—

Is Article 5(1), in conjunction with Article 3(c) of the table of notarial charges, approved by Order No 996/98 of 25 November 1998, in the version in force at the material time, compatible with Article 10(c) and 12(1)(e) of Council Directive 69/335/EEC of 17 July 1969 inasmuch as it provides for fees in an unlimited amount for documents drawn up in respect of the sale of shares, which are fixed exclusively by reference to the value of the shares being sold, without being subject to any limit whatever and irrespective of the value of the service provided ?

(1) Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital (English Special Edition: Series I Chapter 1969(II) p. 412)