Judgment of the Court (Second Chamber) of 21 June 2001 in Case C-206/99 (reference for a preliminary ruling from the Tribunal Tributário de Primeira Instância do Porto): SONAE — Tecnologia de Informação SA v Direcção-Geral dos Registos e Notariado (Raising of capital — Directive 69/335/EEC — "Duties paid by way of fees or dues" — Charge for entry in the commercial register)