2 Articles 73b(1) and 73d(1)(b) of the Treaty (now Articles 56(1) EC and 58(1)(b) EC) preclude legislation of a Member State which provides that, where a natural or legal person resident in that State concludes outside the national territory a loan agreement which is not set down in a written instrument and not recorded by an entry in the borrower's books and accounts, he is liable to pay stamp duty, whereas, in the case of a loan entered into in that Member State such duty is not payable even if the agreement is not set down in a written instrument.
Herr Galeote, dazu können wir keine Aussprache führen.EurLex-2 EurLex-2