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Council Directive 2008/7/ECShow full title
Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital
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Article 10U.K.Transactions subject to capital duty and distribution of taxing rights
1.Where, pursuant to Article 7(1), a Member State continues to charge capital duty, it shall subject to capital duty the contributions of capital referred to in Article 3(a) to (d), if the centre of effective management of the capital company is situated in that Member State at the time when the contribution of capital is made.
It shall also subject to capital duty the contributions of capital referred to in Article 3(e) and (f).
2.Where a Member State continues to charge capital duty, it may do so on the contributions of capital referred to in Article 3(g) to (j), if the centre of effective management of the capital company is situated in that Member State at the time when the contribution of capital is made.
3.Where the centre of effective management of a capital company is situated in a third country and its registered office is situated in a Member State which continues to charge capital duty, contributions of capital shall be subject to capital duty in that Member State.
4.Where the registered office and the centre of effective management of a capital company are situated in a third country, the supply of fixed or working capital to a branch situated in a Member State which continues to charge capital duty may be subject to capital duty in that Member State.
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