Judgment of the Court (First Chamber) of 1 December 2011.$

Judgment of the Court (First Chamber) of 1 December 2011.#Immobilien Linz GmbH & Co. KG v Finanzamt Freistadt Rohrbach Urfahr.#Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Linz - Austria.#Taxation - Directive 69/335/EEC - Indirect taxes - Raising of capital - Article 4(2)(b) - Transactions subject to capital duty - Increase in the assets of a company - Contribution made by a member - Absorption of losses by virtue of an undertaking given before the losses were sustained.#Case C-492/10.