Judgment of the Court (Sixth Chamber) of 17 October 2002 in Case C-138/00 (Reference for a preliminary ruling from the Verwaltungsgerichtshof): Solida Raiffeisen Immobilien Leasing GmbH, Tech Gate Vienna Wissenschafts- und Technologiepark GmbH v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland (Directive 69/335/EEC — Indirect taxes on the raising of capital — Capital duty — Contribution of assets of any kind — Meaning — Acquisition by a non-member of dividend certificates issued by a capital company)