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CELEX 61994CJ0144

Judgment of the Court (Fifth Chamber) of 26 October 1995.#Ufficio IVA di Trapani v Italittica SpA.#Reference for a preliminary ruling: Commissione tributaria centrale - Italy.#Sixth VAT Directive - Interpretation of Article 10 (2) - Chargeable event - Scope of the derogation granted to the Member States.#Case C-144/94.

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

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26 October 1995

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26 October 1995

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Official record CELEX 61994CJ0144 from European Union at Court of Justice of the European Union. Dated 26 October 1995. Status: decided.

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Judgment of the Court (Fifth Chamber) of 26 October 1995.#Ufficio IVA di Trapani v Italittica SpA.#Reference for a preliminary ruling: Commissione tributaria centrale - Italy.#Sixth VAT Directive - Interpretation of Article 10 (2) - Chargeable event - Scope of the derogation granted to the Member States.#Case C-144/94.

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  • Judgment of the Court (Fifth Chamber) of 26 October 1995.#Ufficio IVA di Trapani v Italittica SpA.#Reference for a preliminary ruling: Commissione tributaria centrale - Italy.#Sixth VAT Directive - Interpretation of Article 10 (2) - Chargeable event - Scope of the derogation granted to the Member States.#Case C-144/94.

    judgment · EN · 26 October 1995

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  • Presuda Suda (peto vijeće) od 26. listopada 1995.#Ufficio IVA di Trapani protiv Italittica SpA.#Zahtjev za prethodnu odluku: Commissione tributaria centrale - Italija.#Šesta direktiva o PDV-u.#Predmet C-144/94.

    judgment · HR · 26 October 1995

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  • Sodba Sodišča (peti senat) z dne 26. oktobra 1995.#Ufficio IVA di Trapani proti Italittica SpA.#Predlog za sprejetje predhodne odločbe: Commissione tributaria centrale - Italija.#Šesta direktiva DDV.#Zadeva C-144/94.

    judgment · SL · 26 October 1995

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  • Hotărârea Curții (camera a cincea) din data de 26 octombrie 1995.#Ufficio IVA di Trapani împotriva Italittica SpA.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Commissione tributaria centrale - Italia.#A șasea directivă TVA.#Cauza C-144/94.

    judgment · RO · 26 October 1995

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  • Rozsudek Soudního dvora (pátého senátu) ze dne 26. října 1995.#Ufficio IVA di Trapani proti Italittica SpA.#Žádost o rozhodnutí o předběžné otázce: Commissione tributaria centrale - Itálie.#Šestá směrnice o DPH.#Věc C-144/94.

    judgment · CS · 26 October 1995

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  • Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) tas-26 ta' Ottubru 1995.#Ufficio IVA di Trapani vs Italittica SpA.#Talba għal deċiżjoni preliminari: Commissione tributaria centrale - l-Italja.#Sitt Direttiva VAT.#Kawża C-144/94.

    judgment · MT · 26 October 1995

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  • Решение на Съда (пети състав) от 26 октомври 1995 г.#Ufficio IVA di Trapani срещу Italittica SpA.#Искане за преюдициално заключение: Commissione tributaria centrale - Италия.#Шеста директива ДДС.#Дело C-144/94.

    judgment · BG · 26 October 1995

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  • Euroopa Kohtu otsus (viies koda), 26. oktoober 1995.#Ufficio IVA di Trapani versus Italittica SpA.#Eelotsusetaotlus: Commissione tributaria centrale - Itaalia.#Kuues käibemaksu direktiiv.#Kohtuasi C-144/94.

    judgment · ET · 26 October 1995

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  • Rozsudok Súdneho dvora (piata komora) z 26. októbra 1995.#Ufficio IVA di Trapani proti Italittica SpA.#Návrh na začatie prejudiciálneho konania Commissione tributaria centrale - Taliansko.#Šiesta smernica DPH.#Vec C-144/94.

    judgment · SK · 26 October 1995

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  • Yhteisöjen tuomioistuimen tuomio (viides jaosto) 26 päivänä lokakuuta 1995.#Ufficio IVA di Trapani vastaan Italittica SpA.#Ennakkoratkaisupyyntö: Commissione tributaria centrale - Italia.#Kuudes arvonlisäverodirektiivi - 10 artiklan 2 kohdan tulkinta - Tapahtuma, jonka perusteella verosaatava syntyy - Jäsenvaltioille myönnetyn poikkeuksen soveltamisala.#Asia C-144/94.

    judgment · FI · 26 October 1995

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  • Acórdão do Tribunal (Quinta Secção) de 26 de Outubro de 1995.#Ufficio IVA di Trapani contra Italittica SpA.#Pedido de decisão prejudicial: Commissione tributaria centrale - Itália.#Sexta Directiva IVA - Interpretação do artigo 10.º, n.º 2 - Facto gerador do imposto - Alcance da derrogação concedida aos Estados-membros.#Processo C-144/94.

    judgment · PT · 26 October 1995

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  • A Bíróság (ötödik tanács) október 26.-i ítélete: 1995.#Ufficio IVA di Trapani kontra Italittica SpA.#Előzetes döntéshozatal iránti kérelem: Commissione tributaria centrale - Olaszország.#Hatodik HÉA irányelv.#C-144/94. sz. ügy.

    judgment · HU · 26 October 1995

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  • Tiesas spriedums (piektā palāta) 1995. gada 26. oktobrī.#Ufficio IVA di Trapani pret Italittica SpA.#Lūgums sniegt prejudiciālu nolēmumu: Commissione tributaria centrale - Itālija.#Sestā PVN direktīva.#Lieta C-144/94.

    judgment · LV · 26 October 1995

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  • Wyrok Trybunału (piąta izba) z dnia 26 października 1995 r.#Ufficio IVA di Trapani przeciwko Italittica SpA.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Commissione tributaria centrale - Włochy.#Szósta dyrektywa VAT.#Sprawa C-144/94.

    judgment · PL · 26 October 1995

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  • Sentencia del Tribunal de Justicia (Sala Quinta) de 26 de octubre de 1995.#Ufficio IVA di Trapani contra Italittica SpA.#Petición de decisión prejudicial: Commissione tributaria centrale - Italia.#Sexta Directiva del IVA - Interpretación del apartado 2 del artículo 10 - Hecho imposible - Alcance de la facultad conferida a los Estados miembros para hacer una excepción.#Asunto C-144/94.

    judgment · ES · 26 October 1995

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  • Arrest van het Hof (Vijfde kamer) van 26 oktober 1995.#Ufficio IVA di Trapani tegen Italittica SpA.#Verzoek om een prejudiciële beslissing: Commissione tributaria centrale - Italië.#Zesde BTW-richtlijn - Uitlegging van artikel 10, lid 2 - Feit waardoor belasting verschuldigd wordt - Draagwijdte van aan Lid-Staten toegestane afwijking.#Zaak C-144/94.

    judgment · NL · 26 October 1995

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  • Urteil des Gerichtshofes (Fünfte Kammer) vom 26. Oktober 1995.#Ufficio IVA di Trapani gegen Italittica SpA.#Ersuchen um Vorabentscheidung: Commissione tributaria centrale - Italien.#Sechste Mehrwertsteuerrichtlinie - Auslegung des Artikels 10 Absatz 2 - Eintritt des Steueranspruchs - Umfang der Abweichungsbefugnis der Mitgliedstaaten.#Rechtssache C-144/94.

    judgment · DE · 26 October 1995

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  • Domstolens dom (Femte Afdeling) af 26. oktober 1995.#Ufficio IVA di Trapani mod Italittica SpA.#Anmodning om præjudiciel afgørelse: Commissione tributaria centrale - Italien.#Sjette momsdirektiv - fortolkning af artikel 10, stk. 2 - afgiftens forfald - rækkevidden af den undtagelse, medlemsstaterne kan træffe afgørelse om.#Sag C-144/94.

    judgment · DA · 26 October 1995

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  • Sentenza della Corte (Quinta Sezione) del 26 ottobre 1995.#Ufficio IVA di Trapani contro Italittica SpA.#Domanda di pronuncia pregiudiziale proposta dalla Commissione tributaria centrale - Italia.#Sesta direttiva IVA - Interpretazione dell'art. 10, n. 2 - Fatto che determina l'esigibilità dell'imposta - Portata della deroga accordata agli Stati membri.#Causa C-144/94.

    judgment · IT · 26 October 1995

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  • Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 26ης Οκτωβρίου 1995.#Ufficio IVA di Trapani κατά Italittica SpA.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Commissione tributaria centrale - Ιταλία.#Έκτη οδηγία ΦΠΑ - Ερμηνεία του άρθρου 10, παράγραφος 2 - Γεγονός καθοριστικό για το απαιτητό του φόρου - Περιεχόμενο της επιτρεπόμενης στα κράτη μέλη παρεκκλίσεως.#Υπόθεση C-144/94.

    judgment · EL · 26 October 1995

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  • Arrêt de la Cour (cinquième chambre) du 26 octobre 1995.#Ufficio IVA di Trapani contre Italittica SpA.#Demande de décision préjudicielle: Commissione tributaria centrale - Italie.#Sixième directive TVA - Interprétation de l'article 10, paragraphe 2 - Fait qui détermine l'exigibilité de la taxe - Portée de la dérogation accordée aux États membres.#Affaire C-144/94.

    judgment · FR · 26 October 1995

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  • Domstolens dom (femte avdelningen) den 26 oktober 1995.#Ufficio IVA di Trapani mot Italittica SpA.#Begäran om förhandsavgörande: Commissione tributaria centrale - Italien.#Sjätte mervärdesskattedirektivet - Tolkning av artikel 10.2 - Omständigheter som avgör när skatt kan tas ut - Omfattningen av medlemsstaternas möjlighet till undantag.#Mål C-144/94.

    judgment · SV · 26 October 1995

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  • 1995 m. spalio 26 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#Ufficio IVA di Trapani prieš Italittica SpA.#Prašymas priimti prejudicinį sprendimą: Commissione tributaria centrale - Italija.#Šeštoji PVM direktyva.#Byla C-144/94.

    judgment · LT · 26 October 1995

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