Sentencia del Tribunal de Justicia (Sala Primera), de 12 de enero de 2006 , en el asunto C-494/03 (petición de decisión prejudicial planteada por el Hoge Raad der Nederlanden): Senior Engineering Investments BV contra Staatssecretaris van Financiën ( Directiva 69/335/CEE — Impuestos indirectos que gravan la concentración de capitales — Régimen nacional que somete a una sociedad de capital (filial) al impuesto sobre las aportaciones con ocasión de una aportación efectuada por su sociedad matriz (matriz) en favor de su filial (subfilial) — Impuesto sobre las aportaciones — Aumento del capital social — Aportación a la cuenta de prima de emisión — Incremento del patrimonio social — Aumento del valor de las participaciones sociales — Prestación efectuada por un socio — Aportación realizada por el socio del socio — Aportación a una filial — Verdadero beneficiario — Percepción del impuesto sobre las aportaciones una sola vez (en la Comunidad) — Artículo 52 del Tratado CE (actualmente artículo 43 CE, tras su modificación) — Libertad de establecimiento — Práctica nacional que exime del impuesto a la sociedad de capital (filial) únicamente si su filial (subfilial) está establecida también en dicho Estado miembro )

• Jurisdiction: European Union
• Published date: 17 March 2006
• Celex Number: C2006/060/05

11.3.2006 EN Official Journal of the European Union C 60/3

---

JUDGMENT OF THE COURT

(First Chamber)

of 12 January 2006

in Case C-494/03: Reference for a preliminary ruling from the Hoge Raad der Nederlanden in Senior Engineering Investments BV v Staatssecretaris van Financiën (1)

(Directive 69/335 - Indirect taxes on the raising of capital - National rules taxing a (subsidiary) company by way of capital duty in respect of a contribution made by its parent company (the grandparent company) in favour of its subsidiary (a sub-subsidiary company) - Capital duty - Increase of capital - Payment ‘to the share premium account’ - Increase in the assets of the company - Increase in the value of shares - Provision of services by a member - Payment made by a member of a member - Payment to a subsidiary - ‘Real recipient’ - Levying of capital duty once only (in the Community) - Article 52 of the EC Treaty (now, after amendment, Article 43 EC) - Freedom of establishment - National practice exempting a (subsidiary) capital company from taxation only if its subsidiary (sub-subsidiary company) is also established in that Member State)

(2006/C 60/05)

Language of the case: Dutch

In Case C-494/03: Reference for a preliminary ruling under Article 234 EC from the Hoge Raad der Nederlanden (Netherlands), made by decision of 21 November 2003, received at the Court on 24 November 2003, in the proceedings Senior Engineering Investments BV v Staatssecretaris van Financiën — the Court (First Chamber), composed of P. Jann (Rapporteur), President of the Chamber, N. Colneric, J.N. Cunha Rodrigues, M. Ilešič and E. Levits,, Judges; M. Poiares Maduro, Advocate General; M. Ferreira, Principal Administrator, for the Registrar, gave a judgment on 12 January 2006, in which it ruled as follows:

In circumstances such as those of the main proceedings, Article 4(2)(b) of Council Directive 69/335/EEC of 17 July...