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JUDGMENT OF THE COURT of 13 February 1996 in Joined Cases C-197/94 and C-252/94 (references for a preliminary ruling from the Tribunal de Grande Instance, Dax, and the Tribunal de Grande Instance, Quimper): Société Bautiaa v. Directeur des Services Fiscaux des Landes and Société Française Maritime v. Directeur des Services Fiscaux du Finistère (Article 7 (1) of Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Mergers between companies - Exemption)
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JUDGMENT OF THE COURT of 13 February 1996 in Joined Cases C-197/94 and C-252/94 (references for a preliminary ruling from the Tribunal de Grande Instance, Dax, and the Tribunal de Grande Instance, Quimper): Société Bautiaa v. Directeur des Services Fiscaux des Landes and Société Française Maritime v. Directeur des Services Fiscaux du Finistère (Article 7 (1) of Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Mergers between companies - Exemption)

JUDGMENT OF THE COURT of 13 February 1996 in Joined Cases C-197/94 and C-252/94 (references for a preliminary ruling from the Tribunal de Grande Instance, Dax, and the Tribunal de Grande Instance, Quimper): Société Bautiaa v. Directeur des Services Fiscaux des Landes and Société Française Maritime v. Directeur des Services Fiscaux du Finistère (Article 7 (1) of Directive 69/335/EEC - Indirect taxes on the raising of capital - Capital duty - Mergers between companies - Exemption)

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