Дело C-164/90: Muwi Bouwgroep/Staatssecretaris van Financiën, Заключение от 24 октомври 1991 г.

1. Where the assets and liabilities of a capital company include a parcel of shares which constitutes a 100% share in another capital company, may that parcel of shares be regarded as a "part of the business" of the company which holds them within the meaning of Article 7(1)(b) of Directive 69/335/EEC of 17 July 1969, even if the assets of the subsidiary consist at the time solely of liquid assets?
2. If so, does it follow from the directive that in this case capital duty may not exceed 0.5% of HFL 10 000 000 - that is, HFL 50 000 - or may the company nevertheless be charged HFL 84 849.84 on the ground that the rules laid down in Article 35(4) of the Wet op Belastingen van Rechtsverkeer (Law on the Taxation of Legal Transactions) in conjunction with Article 12(1) of the Uitvoeringsbesluit Belastingen van Rechtsverkeer (Implementing Order (Taxation of Legal Transactions)) are, taken as a whole, in conformity with the directive?