de afgifter , der i oejeblikket bestaar i medlemsstaterne paa kapitaltilfoersel , d . v . s . afgifterne paa kapitaltilfoersel til selskaber og stempelafgiften paa vaerdipapirer , er aarsag til forskelsbehandling , dobbeltbeskatning og uligheder , der haemmer de frie kapitalbevaegelser og derfor boer afskaffes ved en harmonisering ;
Whereas the indirect taxes on the raising of capital, in force in the Member States at the present time, namely the duty chargeable on contribution of capital to companies and firms and the stamp duty on securities, give rise to discrimination, double taxation and disparities which interfere with the free movement of capital and which, consequently, must be eliminated by harmonisation;