# Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital, Article 1: Subject matter

Extent: E+W+S+N.I.

This Directive regulates the levying of indirect taxes in respect of the following:
(a) contributions of capital to capital companies;
(b) restructuring operations involving capital companies;
(c) the issue of certain securities and debentures.

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Source: https://www.legislation.gov.uk/eudr/2008/7/article/1 (the official version)
Page: https://openlegislation.uk/eu-directive-2008-7/article-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.