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CELEX 61989CJ0119

Judgment of the Court of 26 February 1991.#Commission of the European Communities v Kingdom of Spain.#VAT - Importation - Non-taxable persons - Deduction of the residual portion of the VAT paid in the Member State of exportation.#Case C-119/89.

decidedEuropean Union· Court of Justice of the European Union· EN

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26 February 1991

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26 February 1991

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Official record CELEX 61989CJ0119 from European Union at Court of Justice of the European Union. Dated 26 February 1991. Status: decided.

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23 official files

Judgment of the Court of 26 February 1991.#Commission of the European Communities v Kingdom of Spain.#VAT - Importation - Non-taxable persons - Deduction of the residual portion of the VAT paid in the Member State of exportation.#Case C-119/89.

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  • Judgment of the Court of 26 February 1991.#Commission of the European Communities v Kingdom of Spain.#VAT - Importation - Non-taxable persons - Deduction of the residual portion of the VAT paid in the Member State of exportation.#Case C-119/89.

    judgment · EN · 26 February 1991

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  • Presuda Suda od 26. veljače 1991.#Komisija Europskih zajednica protiv Kraljevine Španjolske.#PDV.#Predmet C-119/89.

    judgment · HR · 26 February 1991

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  • Sentenza tal-Qorti tal-Ġustizzja tas-26 ta' Frar 1991.#il-Kummissjoni tal-Komunitajiet Ewropej vs ir-Renju ta' Spanja.#VAT.#Kawża C-119/89.

    judgment · MT · 26 February 1991

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  • Euroopa Kohtu otsus, 26. veebruar 1991.#Euroopa Ühenduste Komisjon versus Hispaania Kuningriik.#Käibemaks.#Kohtuasi C-119/89.

    judgment · ET · 26 February 1991

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  • Wyrok Trybunału z dnia 26 lutego 1991 r.#Komisja Wspólnot Europejskich przeciwko Królestwu Hiszpanii.#VAT.#Sprawa C-119/89.

    judgment · PL · 26 February 1991

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  • Domstolens dom den 26 februari 1991.#Europeiska gemenskapernas kommission mot Konungariket Spanien.#Mervärdesskatt - Import - Icke skattskyldiga personer - Avdrag av den del av mervärdesskatten som betalats in i exportmedlemsstaten.#Mål C-119/89.

    judgment · SV · 26 February 1991

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  • Rozsudek Soudního dvora ze dne 26. února 1991.#Komise Evropských společenství proti Španělskému království.#DPH.#Věc C-119/89.

    judgment · CS · 26 February 1991

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  • Rozsudok Súdneho dvora z 26. februára 1991.#Komisia Európskych spoločenstiev proti Španielskemu kráľovstvu.#DPH.#Vec C-119/89.

    judgment · SK · 26 February 1991

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  • Yhteisöjen tuomioistuimen tuomio 26 päivänä helmikuuta 1991.#Euroopan yhteisöjen komissio vastaan Espanjan kuningaskunta.#Asia C-119/89.

    judgment · FI · 26 February 1991

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  • Решение на Съда от 26 февруари 1991 г.#Комисия на Европейските общности срещу Кралство Испания.#ДДС.#Дело C-119/89.

    judgment · BG · 26 February 1991

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  • Tiesas spriedums 1991. gada 26. februārī.#Eiropas Kopienu Komisija pret Spānijas Karalisti.#PVN.#Lieta C-119/89.

    judgment · LV · 26 February 1991

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  • 1991 m. vasario 26 d. Teisingumo Teismo sprendimas.#Europos Bendrijų Komisija prieš Ispanijos Karalystę.#PVM.#Byla C-119/89.

    judgment · LT · 26 February 1991

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  • A Bíróság február 26.-i ítélete: 1991.#Az Európai Közösségek Bizottsága kontra Spanyol Királyság.#HÉA.#C-119/89. sz. ügy.

    judgment · HU · 26 February 1991

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  • Sodba Sodišča z dne 26. februarja 1991.#Komisija Evropskih skupnosti proti Kraljevini Španiji.#DDV.#Zadeva C-119/89.

    judgment · SL · 26 February 1991

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  • Hotărârea Curții din data de 26 februarie 1991.#Comisia Comunităților Europene împotriva Regatului Spaniei.#TVA.#Cauza C-119/89.

    judgment · RO · 26 February 1991

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  • Απόφαση του Δικαστηρίου της 26ης Φεβρουαρίου 1991.#Επιτροπή των Ευρωπαϊκών Κοινοτήτων κατά Βασιλείου της Ισπανίας.#ΦΠΑ - Εισαγωγή - Μη υποκείμενοι στον φόρο - Έκπτωση του εναπομένοντος μέρους του καταβληθέντος στο κράτος μέλος εξαγωγής ΦΠΑ .#Υπόθεση C-119/89.

    judgment · EL · 26 February 1991

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  • Arrêt de la Cour du 26 février 1991.#Commission des Communautés européennes contre Royaume d'Espagne.#TVA - Importation - Non-assujettis - Déduction de la part résiduelle de la TVA acquittée dans l'État membre d'exportation.#Affaire C-119/89.

    judgment · FR · 26 February 1991

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  • Acórdão do Tribunal de 26 de Fevereiro de 1991.#Comissão das Comunidades Europeias contra Reino de Espanha.#IVA - Importação - Pessoas que não são sujeitos passivos - Dedução da parte residual do IVA pago no Estado-membro de exportação.#Processo C-119/89.

    judgment · PT · 26 February 1991

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  • Sentenza della Corte del 26 febbraio 1991.#Commissione delle Comunità europee contro Regno del Belgio.#IVA - Importazione - Persone non soggette - Detrazione della parte residua dell'IVA versata nello Stato membro di esportazione.#Causa C-119/89.

    judgment · IT · 26 February 1991

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  • Urteil des Gerichtshofes vom 26. Februar 1991.#Kommission der Europäischen Gemeinschaften gegen Königreich Spanien.#Mehrwertsteuer - Einfuhr - Nichtsteuerpflichtige - Abzug des Restbetrags der im Ausfuhrmitgliedstaat entrichteten Mehrwertsteuer.#Rechtssache C-119/89.

    judgment · DE · 26 February 1991

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  • Arrest van het Hof van 26 februari 1991.#Commissie van de Europese Gemeenschappen tegen Koninkrijk Spanje.#BTW - Invoer - Niet belastingplichtigen - Aftrek van het restant van de in de Lid-Staat van uitvoer betaalde BTW.#Zaak C-119/89.

    judgment · NL · 26 February 1991

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  • Sentencia del Tribunal de Justicia de 26 de febrero de 1991.#Comisión de las Comunidades Europeas contra Reino de España.#IVA - Importación - Personas no sujetas al impuesto - Deducción del IVA residual pagado en el Estado miembro de exportación.#Asunto C-119/89.

    judgment · ES · 26 February 1991

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  • Domstolens dom af 26. februar 1991.#Kommissionen for De Europæiske Fællesskaber mod Kongeriget Spanien.#Moms - indførsel - ikke-afgiftspligtige personer - fradrag for den resterende del af den i udførselsmedlemsstaten betalte moms.#Sag C-119/89.

    judgment · DA · 26 February 1991

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