REENVIO PREJUDICIAL POR TRIBUNAL ARBITRAL TRIBUTÁRIO E IMPOSTO DE SELO SOBRE AUMENTOS DE CAPITAL - Comentário ao Acórdão do Tribunal de Justiça da União Europeia de 12 de Junho de 2014 - «Acórdão Ascendi» -

Resumen

ABSTRACT: This article examines the contribution of the recent judgment of the Court of Justice of the European Union, of 12.06.2014, for the interpretation of the concept of “Court or Tribunal of a Member State", with regard to Community law, acknowledging as such the existing Tax Court of arbitration in Portugal. Accordingly is admitted to the references for a preliminary ruling to the Court of arbitration proceedings in tributaries.Compliance of the stamp duty on capital increases with the provisions of Directive 69/335/EEC-indirect taxes on the raising of capital.

KEY-WORDS: Court or Tribunal of a Member State; Tax Court of Arbitration (Centro de ArbitragemAdministrativa – CAAD – Portugal); Admissibility of references for a preliminary ruling to the Court of Justice. Article 267º TFUE; Stamp duty on capital increases; Directive 69/335/EEC.