Judgment of the Court (First Chamber) of 13 October 1992.#Commerz-Credit-Bank AG - Europartner v Finanzamt Saarbrücken.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Raising of capital - Capital duty - Part of a business - Transfer of a branch.#Case C-50/91.

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Official record CELEX 61991CJ0050 from European Union at Court of Justice of the European Union. Dated 13 October 1992. Status: decided.

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23 official files

• Judgment of the Court (First Chamber) of 13 October 1992.#Commerz-Credit-Bank AG - Europartner v Finanzamt Saarbrücken.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Raising of capital - Capital duty - Part of a business - Transfer of a branch.#Case C-50/91.

  judgment · EN · 13 October 1992

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• Presuda Suda (prvo vijeće) od 13. listopada 1992.#Commerz-Credit-Bank AG - Europartner protiv Finanzamt Saarbrücken.#Zahtjev za prethodnu odluku: Bundesfinanzhof - Njemačka.#Predmet C-50/91.

  judgment · HR · 13 October 1992

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• 1992 m. spalio 13 d. Teisingumo Teismo (pirmoji kolegija) sprendimas.#Commerz-Credit-Bank AG - Europartner prieš Finanzamt Saarbrücken.#Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija.#Byla C-50/91.

  judgment · LT · 13 October 1992

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• Domstolens dom (första avdelningen) den 13 oktober 1992.#Commerz-Credit-Bank AG - Europartner mot Finanzamt Saarbrücken.#Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland.#Kapitalanskaffning - Skatt på kapitaltillskott - Begreppet verksamhetsgren - Kapitaltillskot från en filial.#Mål C-50/91.

  judgment · SV · 13 October 1992

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• Yhteisöjen tuomioistuimen tuomio (ensimmäinen jaosto) 13 päivänä lokakuuta 1992.#Commerz-Credit-Bank AG - Europartner vastaan Finanzamt Saarbrücken.#Bundesfinanzhofin esittämä ennakkoratkaisupyyntö.#Asia C-50/91.

  judgment · FI · 13 October 1992

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• Sodba Sodišča (prvi senat) z dne 13. oktobra 1992.#Commerz-Credit-Bank AG - Europartner proti Finanzamt Saarbrücken.#Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija.#Zadeva C-50/91.

  judgment · SL · 13 October 1992

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• Sentenza tal-Qorti tal-Ġustizzja (l-Ewwel Awla) tat-13 ta' Ottubru 1992.#Commerz-Credit-Bank AG - Europartner vs Finanzamt Saarbrücken.#Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja.#Kawża C-50/91.

  judgment · MT · 13 October 1992

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• Hotărârea Curții (camera întâi) din data de 13 octombrie 1992.#Commerz-Credit-Bank AG - Europartner împotriva Finanzamt Saarbrücken.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania.#Cauza C-50/91.

  judgment · RO · 13 October 1992

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• Wyrok Trybunału (pierwsza izba) z dnia 13 października 1992 r.#Commerz-Credit-Bank AG - Europartner przeciwko Finanzamt Saarbrücken.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy.#Sprawa C-50/91.

  judgment · PL · 13 October 1992

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• A Bíróság (első tanács) október 13.-i ítélete: 1992.#Commerz-Credit-Bank AG - Europartner kontra Finanzamt Saarbrücken.#Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország.#C-50/91. sz. ügy.

  judgment · HU · 13 October 1992

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• Tiesas spriedums (pirmā palāta) 1992. gada 13. oktobrī.#Commerz-Credit-Bank AG - Europartner pret Finanzamt Saarbrücken.#Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija.#Lieta C-50/91.

  judgment · LV · 13 October 1992

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• Rozsudok Súdneho dvora (prvá komora) z 13. októbra 1992.#Commerz-Credit-Bank AG - Europartner proti Finanzamt Saarbrücken.#Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko.#Vec C-50/91.

  judgment · SK · 13 October 1992

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• Rozsudek Soudního dvora (prvního senátu) ze dne 13. října 1992.#Commerz-Credit-Bank AG - Europartner proti Finanzamt Saarbrücken.#Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo.#Věc C-50/91.

  judgment · CS · 13 October 1992

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• Sentencia del Tribunal de Justicia (Sala Primera) de 13 de octubre de 1992.#Commerz-Credit-Bank AG - Europartner contra Finanzamt Saarbrücken.#Petición de decisión prejudicial: Bundesfinanzhof - Alemania.#Concentración de capitales - Impuesto sobre las aportaciones - Concepto de rama de actividad - Aportación de una sucursal.#Asunto C-50/91.

  judgment · ES · 13 October 1992

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• Arrêt de la Cour (première chambre) du 13 octobre 1992.#Commerz-Credit-Bank AG - Europartner contre Finanzamt Saarbrücken.#Demande de décision préjudicielle: Bundesfinanzhof - Allemagne.#Rassemblements de capitaux - Droit d'apport - Notion de branche d'activité - Apport d'une succursale.#Affaire C-50/91.

  judgment · FR · 13 October 1992

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• Απόφαση του Δικαστηρίου (πρώτο τμήμα) της 13ης Οκτωβρίου 1992.#Commerz-Credit-Bank AG - Europartner κατά Finanzamt Saarbrücken.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία.#Συγκέντρωση κεφαλαίων - Φόρος εισφοράς - Έννοια του τομέα δραστηριότητας - Εισφορά υποκαταστήματος.#Υπόθεση C-50/91.

  judgment · EL · 13 October 1992

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• Euroopa Kohtu otsus (esimene koda), 13. oktoober 1992.#Commerz-Credit-Bank AG - Europartner versus Finanzamt Saarbrücken.#Eelotsusetaotlus: Bundesfinanzhof - Saksamaa.#Kohtuasi C-50/91.

  judgment · ET · 13 October 1992

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• Acórdão do Tribunal (Primeira Secção) de 13 de Outubro de 1992.#Commerz-Credit-Bank AG - Europartner contra Finanzamt Saarbrücken.#Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha.#Reuniões de capital - Conceito de ramo de actividade - Entrada constituida por uma sucursal.#Processo C-50/91.

  judgment · PT · 13 October 1992

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• Решение на Съда (първи състав) от 13 октомври 1992 г.#Commerz-Credit-Bank AG - Europartner срещу Finanzamt Saarbrücken.#Искане за преюдициално заключение: Bundesfinanzhof - Германия.#Дело C-50/91.

  judgment · BG · 13 October 1992

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• Urteil des Gerichtshofes (Erste Kammer) vom 13. Oktober 1992.#Commerz-Credit-Bank AG - Europartner gegen Finanzamt Saarbrücken.#Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland.#Ansammlung von Kapital - Gesellschaftsteuer - Begriff des Tätigkeitszweigs - Einbringung einer Filiale.#Rechtssache C-50/91.

  judgment · DE · 13 October 1992

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• Sentenza della Corte (Prima Sezione) del 13 ottobre 1992.#Commerz-Credit-Bank AG - Europartner contro Finanzamt Saarbrücken.#Domanda di pronuncia pregiudiziale proposta dal Bundesfinanzhof - Germania.#Raccolta di capitali - Imposta sui conferimenti - Nozione di ramo di attività - Conferimento di una succursale.#Causa C-50/91.

  judgment · IT · 13 October 1992

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• Domstolens dom (Første Afdeling) af 13. oktober 1992.#Commerz-Credit-Bank AG - Europartner mod Finanzamt Saarbrücken.#Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland.#Kapitaltilførsel - kapitaltilførselsafgift - begrebet en del af en virksomhed - indskud af en filial.#Sag C-50/91.

  judgment · DA · 13 October 1992

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• Arrest van het Hof (Eerste kamer) van 13 oktober 1992.#Commerz-Credit-Bank AG - Europartner tegen Finanzamt Saarbrücken.#Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland.#Bijeenbrengen van kapitaal - Kapitaalrecht - Begrip 'tak van nijverheid' - Inbreng van een filiaal.#Zaak C-50/91.

  judgment · NL · 13 October 1992

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