The Commission notes that the progressive phasing out of stamp duty cannot apply as principle of the stamp duty system that justifies this measure, as such phasing out could only be envisaged as regards all loan agreements and not just the ones of PCT.
Exonération des droits de timbre sur les indemnités de toute nature versées par PPA à PCT en vertu de la convention de concession, qui ne relèvent pas du champ d'application du code de la TVA (article 2, paragraphe 10)