Case C-466/03: Judgment of the Court (First Chamber) of 28 June 2007 (reference for a preliminary ruling from the Landgericht Baden-Baden (Germany)) — Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg (Directive 69/335/EEC — Indirect taxes on the raising of capital — National provisions which provide for notarial fees to be charged for the authentication of the transfer of shares in limited liability companies — Tax decision — Classification as a duty similar to capital duty — Prior formality — Duties on the transfer of securities — Duties paid by way of fees or dues)