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El Auto del TJUE sobre la Compatibilidad Comunitaria del Artículo 108.2 LMV con la Directiva 69/335/CEE: ¿primer asalto de un combate inacabado? - Despacho de abogados Gómez-Acebo & Pombo
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El Auto del TJUE sobre la Compatibilidad Comunitaria del Artículo 108.2 LMV con la Directiva 69/335/CEE: ¿primer asalto de un combate inacabado?

icon 8 de noviembre, 2010
1. Consideraciones preliminares sobre el auto del TJUE sobre el artículo 108 LMV.

El Tribunal de Justicia de la UE, a través de su Auto de 6 de octubre de 2010, C-487/09, ha respondido a la cuestión prejudicial planteada por el Tribunal Supremo español, el 14 septiembre de 2009, admitiendo la compatibilidad del artículo 108.2 de la Ley 24/1988, del Mercado de Valores (LMV en adelante) con la Directiva 69/335/CEE, relativa a los impuestos indirectos que gravan la concentración de capitales en supuestos de compraventa de acciones.A través de esta nota tratamos de exponer el pronunciamiento del TJUE y ofrecer algunas consideraciones sobre su alcance e implicaciones.

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El Auto del TJUE sobre la Compatibilidad Comunitaria del Artículo 108.2 LMV con la Directiva 69/335/CEE: ¿primer asalto de un combate inacabado?

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Autor/es

José Manuel Calderón

Tipología

Análisis