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Judgment of the Court (Third Chamber) of 3 March 2005.
I/S Fini H v Skatteministeriet.
Reference for a preliminary ruling: Højesteret - Denmark.
Sixth VAT Directive - Status of taxable person - Right to deduct - Winding up - Direct and immediate link - Transactions forming part of the economic activity as a whole.
Case C-32/03.
ECLI identifier: ECLI:EU:C:2005:128
- CELEX number:
- 62003CJ0032
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 03/03/2005
Judgment of the Court of 12 September 2000.
Commission of the European Communities v Kingdom of the Netherlands.
Failure to fulfil obligations - Article 4(5) of the Sixth VAT Directive - Access to roads on payment of a toll - Failure to levy VAT.
Case C-408/97.
ECLI identifier: ECLI:EU:C:2000:427
- CELEX number:
- 61997CJ0408
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 12/09/2000
Judgment of the Court (Fifth Chamber) of 28 January 1999.
A.J. van der Kooy v Staatssecretaris van Financiën.
Reference for a preliminary ruling: Hoge Raad - Netherlands.
Part Four of the EC Treaty - Article 227 of the EC Treaty - Article 7(1)(a) of Sixth Directive 77/388/EEC - Goods in free circulation in overseas countries and territories.
Case C-181/97.
ECLI identifier: ECLI:EU:C:1999:32
- CELEX number:
- 61997CJ0181
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 28/01/1999
Judgment of the Court (Third Chamber) of 29 October 2009.
Commission of the European Communities v Republic of Finland.
Failure of a Member State to fulfil obligations - Sixth VAT Directive - Article 2(1) and Article 4(1) and (2) - Meaning of ‘economic activities’ - Public legal aid offices - Legal aid services provided in legal proceedings in return for a part contribution paid by the recipient - Meaning of ‘direct link’ between the service rendered and the consideration received.
Case C-246/08.
ECLI identifier: ECLI:EU:C:2009:671
- CELEX number:
- 62008CJ0246
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 29/10/2009
Order of the Court (Eighth Chamber) of 16 April 2008.
Club Náutico de Gran Canaria v Comunidad Autónoma de Canarias.
Reference for a preliminary ruling: Tribunal Superior de Justicia de Canarias - Spain.
Reference for a preliminary ruling - Sixth VAT Directive - Exemptions - Services connected with the practice of sport or physical education - Application to the Canary Islands - Purely internal situation - Referral - Manifest inadmissibility of the reference for a preliminary ruling.
Case C-186/07.
ECLI identifier: ECLI:EU:C:2008:227
- CELEX number:
- 62007CO0186
- Form:
- Order
- Author:
- Court of Justice
- Date of document:
- 16/04/2008
Judgment of the Court (Grand Chamber) of 26 June 2007.
Hutchison 3G UK Ltd and Others v Commissioners of Customs and Excise.
Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.
Sixth VAT Directive - Taxable transactions - Definition of ‘economic activity’ - Article 4(2) - Allocation of licences making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services.
Case C-369/04.
ECLI identifier: ECLI:EU:C:2007:382
- CELEX number:
- 62004CJ0369
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 26/06/2007
Judgment of the Court (First Chamber) of 11 September 2003.
Cookies World Vertriebsgesellschaft mbH iL v Finanzlandesdirektion für Tirol.
Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.
Sixth VAT Directive - Motor vehicle made available under a leasing contract - Taxable transactions - Own consumption - Article 17(6) and (7) - Exclusions provided for under national law at the date of entry into force of the directive.
Case C-155/01.
ECLI identifier: ECLI:EU:C:2003:449
- CELEX number:
- 62001CJ0155
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 11/09/2003
Judgment of the Court (Fifth Chamber) of 16 October 1997.
Julius Fillibeck Söhne GmbH & Co. KG v Finanzamt Neustadt.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Sixth VAT Directive - Supply of services for consideration - Definition - Transport of workers by the employer.
Case C-258/95.
ECLI identifier: ECLI:EU:C:1997:491
- CELEX number:
- 61995CJ0258
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 16/10/1997
Judgment of the Court (Fifth Chamber) of 20 June 1996.
Wellcome Trust Ltd v Commissioners of Customs and Excise.
Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom.
Sixth VAT Directive - Concept of economic activity.
Case C-155/94.
ECLI identifier: ECLI:EU:C:1996:243
- CELEX number:
- 61994CJ0155
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 20/06/1996
Judgment of the Court (Fifth Chamber) of 29 February 1996.
Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
Reference for a preliminary ruling: Rechtbank van eerste aanleg Brugge - Belgium.
VAT - Concept of economic activity - Status of taxable person - Activity confined to a profitability study for a project, followed by the abandonment of the project.
Case C-110/94.
ECLI identifier: ECLI:EU:C:1996:67
- CELEX number:
- 61994CJ0110
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 29/02/1996
Domain: All, Case-Law directory code, 5th level: Scope, Search language: English