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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 2Capital company
1.For the purposes of this Directive ‘capital company’ means:
(a)any company which takes one of the forms listed in Annex I;
(b)any company, firm, association or legal person the shares in whose capital or assets can be dealt in on a stock exchange;
(c)any company, firm, association or legal person operating for profit, whose members have the right to dispose of their shares to third parties without prior authorisation and are only responsible for the debts of the company, firm, association or legal person to the extent of their shares.
2.For the purposes of this Directive, any other company, firm, association or legal person operating for profit shall be deemed to be a capital company.
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