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Council Directive of 17 July 1969 concerning indirect taxes on the raising of capital (69/335/EEC) (repealed)
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[F1Article 7 U.K.
1. Member States shall exempt from capital duty transactions, other than those referred to in Article 9, which were, as at 1 July 1984, exempted or taxed at a rate of 0,50 % or less.
The exemption shall be subject to the conditions which were applicable, on that date, for the grant of the exemption or, as the case may be, for imposition at a rate of 0,50 % or less.
The Hellenic Republic shall determine which transactions it shall exempt from capital duty.
2. Member States may either exempt from capital duty all transactions other than those referred to in paragraph 1 or charge duty on them at a single rate not exceeding 1 %.
3. In the case of an increase in a company's capital in accordance with Article 4 (1) (c), following a reduction in the company's capital as a result of losses sustained, that part of the increase which corresponds to the reduction in capital may be exempted, provided this increase occurs within four years of the reduction in capital.]
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F1 Inserted by Council Directive 85/303/EEC of 10 June 1985.
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