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Judgment of the Court (First Chamber) of 18 July 2007.
Société thermale d'Eugénie-les-Bains v Ministère de l'Économie, des Finances et de l'Industrie.
Reference for a preliminary ruling: Conseil d'État - France.
VAT - Scope - Deposits, paid in the context of contracts relating to supplies of services subject to VAT, which are retained by the provider in the event of cancellation - Classification.
Case C-277/05.
ECLI identifier: ECLI:EU:C:2007:440
- CELEX number:
- 62005CJ0277
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 18/07/2007
Judgment of the Court (First Chamber) of 14 September 2006.
Hausgemeinschaft Jörg und Stefanie Wollny v Finanzamt Landshut.
Reference for a preliminary ruling: Finanzgericht München - Germany.
Sixth VAT Directive - Article 11A(1)(c) - Use of property forming part of the assets of a business for private purposes by a taxable person - Treatment of that use as a supply of services for consideration - Determination of the taxable amount - Definition of full cost to the taxable person of providing those services.
Case C-72/05.
ECLI identifier: ECLI:EU:C:2006:573
- CELEX number:
- 62005CJ0072
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 14/09/2006
Judgment of the Court (First Chamber) of 1 June 2006.
De Danske Bilimportører v Skatteministeriet.
Reference for a preliminary ruling: Østre Landsret - Denmark.
Sixth VAT Directive - Article 11(A)(2)(a) and (3)(c) - Taxable amount - Registration duty on new motor vehicles.
Case C-98/05.
ECLI identifier: ECLI:EU:C:2006:363
- CELEX number:
- 62005CJ0098
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 01/06/2006
Judgment of the Court (Second Chamber) of 15 July 2004.
Commission of the European Communities v Kingdom of Sweden.
Failure of a Member State to fulfil its obligations - Directive 77/388/EEC - VAT - Article 11(A)(1)(a) - Taxable amount - Subsidy directly linked to the price - Regulation (EC) No 603/95 - Aid granted in the dried fodder sector.
Case C-463/02.
ECLI identifier: ECLI:EU:C:2004:455
- CELEX number:
- 62002CJ0463
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 15/07/2004
Judgment of the Court (Second Chamber) of 15 July 2004.
Commission of the European Communities v Republic of Finland.
Failure of a Member State to fulfil obligations - Directive 77/388/EEC - VAT - Article 11(A)(1)(a) - Taxable amount - Subsidy directly linked to the price - Regulation (EC) No 603/95 - Aid granted in the dried fodder sector.
Case C-495/01.
ECLI identifier: ECLI:EU:C:2004:442
- CELEX number:
- 62001CJ0495
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 15/07/2004
Judgment of the Court (Second Chamber) of 15 July 2004.
Commission of the European Communities v Italian Republic.
Failure of a Member State to fulfil obligations - Directive 77/388/EEC - VAT - Article 11(A)(1)(a) - Taxable amount - Subsidy directly linked to the price - Regulation (EC) No 603/95 - Aid granted in the dried fodder sector.
Case C-381/01.
ECLI identifier: ECLI:EU:C:2004:441
- CELEX number:
- 62001CJ0381
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 15/07/2004
Judgment of the Court (Second Chamber) of 15 July 2004.
Commission of the European Communities v Federal Republic of Germany.
Failure of a Member State to fulfil obligations - Directive 77/388/EC - VAT - Article 11(A)(1)(a) - Taxable amount - Subsidy directly linked to the price - Regulation (EC) No 603/95 - Aid granted in the dried fodder sector.
Case C-144/02.
ECLI identifier: ECLI:EU:C:2004:444
- CELEX number:
- 62002CJ0144
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 15/07/2004
Judgment of the Court (Fifth Chamber) of 17 May 2001.
Finanzamt Burgdorf v Hans-Georg Fischer and Finanzamt Düsseldorf-Mettmann v Klaus Brandenstein.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Sixth VAT Directive - Articles 5(6) and 11A(1)(b) - Allocation of business goods for private purposes - Taxation if the goods or the component parts thereof gave rise to entitlement to deduct input VAT - Meaning of "component parts" of the goods allocated.
Joined cases C-322/99 and C-323/99.
ECLI identifier: ECLI:EU:C:2001:280
- CELEX number:
- 61999CJ0322
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 17/05/2001
Judgment of the Court (Fifth Chamber) of 29 May 1997.
Finanzamt Bergisch Gladbach v Werner Skripalle.
Reference for a preliminary ruling: Bundesfinanzhof - Germany.
Tax provisions - Sixth VAT Directive - Taxable amount - Personal relationship between the supplier and the recipient of the supply.
Case C-63/96.
ECLI identifier: ECLI:EU:C:1997:263
- CELEX number:
- 61996CJ0063
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 29/05/1997
Judgment of the Court (Sixth Chamber) of 9 July 1992.
"K" Line Air Service Europe BV v Eulaerts NV and Belgian State.
Reference for a preliminary ruling: Rechtbank van eerste aanleg Brussel - Belgium.
VAT - Minimum base of assessment for second-hand cars.
Case C-131/91.
ECLI identifier: ECLI:EU:C:1992:315
- CELEX number:
- 61991CJ0131
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 09/07/1992
Domain: All, Case-Law directory code, 6th level: Supply of goods or services, Search language: English