Judgment of the Court (Fourth Chamber) of 26 September 1996.#Renate Enkler v Finanzamt Homburg.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Sixth VAT Directive - Definition of economic activity - Taxable amount.#Case C-230/94.

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Official record CELEX 61994CJ0230 from European Union at Court of Justice of the European Union. Dated 26 September 1996. Status: decided.

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1. 26 September 1996

   Decided

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23 official files

• Judgment of the Court (Fourth Chamber) of 26 September 1996.#Renate Enkler v Finanzamt Homburg.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Sixth VAT Directive - Definition of economic activity - Taxable amount.#Case C-230/94.

  judgment · EN · 26 September 1996

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• Presuda Suda (četvrto vijeće) od 26. rujna 1996.#Renate Enkler protiv Finanzamt Homburg.#Zahtjev za prethodnu odluku: Bundesfinanzhof - Njemačka.#Šesta direktiva o PDV-u.#Predmet C-230/94.

  judgment · HR · 26 September 1996

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• Sodba Sodišča (četrti senat) z dne 26. septembra 1996.#Renate Enkler proti Finanzamt Hamburg.#Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija.#Šesta direktiva DDV.#Zadeva C-230/94.

  judgment · SL · 26 September 1996

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• Rozsudok Súdneho dvora (štvrtá komora) z 26. septembra 1996.#Renate Enkler proti Finanzamt Homburg.#Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko.#Šiesta smernica DPH.#Vec C-230/94.

  judgment · SK · 26 September 1996

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• Tiesas spriedums (ceturtā palāta) 1996. gada 26. septembrī.#Renate Enkler pret Finanzamt Homburg.#Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija.#Sestā PVN direktīva.#Lieta C-230/94.

  judgment · LV · 26 September 1996

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• Domstolens dom (fjärde avdelningen) den 26 september 1996.#Renate Enkler mot Finanzamt Homburg.#Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland.#Sjätte mervärdesskattedirektivet - Begreppet ekonomisk verksamhet - Beskattningsunderlag.#Mål C-230/94.

  judgment · SV · 26 September 1996

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• Hotărârea Curții (camera a patra) din data de 26 septembrie 1996.#Renate Enkler împotriva Finanzamt Homburg.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania.#A șasea directivă TVA.#Cauza C-230/94.

  judgment · RO · 26 September 1996

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• A Bíróság (negyedik tanács) szeptember 26.-i ítélete: 1996.#Renate Enkler kontra Finanzamt Homburg.#Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország.#Hatodik HÉA irányelv.#C-230/94. sz. ügy.

  judgment · HU · 26 September 1996

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• Sentenza tal-Qorti tal-Ġustizzja (ir-Raba' Awla) tas-26 ta' Settembru 1996.#Renate Enkler vs Finanzamt Homburg.#Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja.#Sitt Direttiva VAT.#Kawża C-230/94.

  judgment · MT · 26 September 1996

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• 1996 m. rugsėjo 26 d. Teisingumo Teismo (ketvirtoji kolegija) sprendimas.#Renate Enkler prieš Finanzamt Homburg.#Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija.#Šeštoji PVM direktyva.#Byla C-230/94.

  judgment · LT · 26 September 1996

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• Wyrok Trybunału (czwarta izba) z dnia 26 września 1996 r.#Renate Enkler przeciwko Finanzamt Homburg.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy.#Szósta dyrektywa VAT.#Sprawa C-230/94.

  judgment · PL · 26 September 1996

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• Acórdão do Tribunal (Quarta Secção) de 26 de Setembro de 1996.#Renate Enkler contra Finanzamt Homburg.#Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha.#Sexta Directiva IVA - Noção de actividade económica - Matéria colectável.#Processo C-230/94.

  judgment · PT · 26 September 1996

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• Euroopa Kohtu otsus (neljas koda), 26. september 1996.#Renate Enkler versus Finanzamt Homburg.#Eelotsusetaotlus: Bundesfinanzhof - Saksamaa.#Kuues käibemaksu direktiiv.#Kohtuasi C-230/94.

  judgment · ET · 26 September 1996

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• Решение на Съда (четвърти състав) от 26 септември 1996 г.#Renate Enkler срещу Finanzamt Homburg.#Искане за преюдициално заключение: Bundesfinanzhof - Германия.#Шеста директива ДДС.#Дело C-230/94.

  judgment · BG · 26 September 1996

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• Απόφαση του Δικαστηρίου (τέταρτο τμήμα) της 26ης Σεπτεμβρίου 1996.#Renate Enkler κατά Finanzamt Homburg.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία.#Έκτη οδηγία ΦΠΑ - Έννοια της οικονομικής δραστηριότητας - Βάση επιβολής του φόρου.#Υπόθεση C-230/94.

  judgment · EL · 26 September 1996

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• Domstolens Dom (Fjerde Afdeling) af 26. september 1996.#Renate Enkler mod Finanzamt Homburg.#Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland.#Sjette momsdirektiv - Begrebet økonomisk virksomhed - Beskatningsgrundlag.#Sag C-230/94.

  judgment · DA · 26 September 1996

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• Arrêt de la Cour (quatrième chambre) du 26 septembre 1996.#Renate Enkler contre Finanzamt Homburg.#Demande de décision préjudicielle: Bundesfinanzhof - Allemagne.#Sixième directive TVA - Notion d'activité économique - Base d'imposition.#Affaire C-230/94.

  judgment · FR · 26 September 1996

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• Sentencia del Tribunal de Justicia (Sala Cuarta) de 26 de septiembre de 1996.#Renate Enkler contra Finanzamt Homburg.#Petición de decisión prejudicial: Bundesfinanzhof - Alemania.#Sexta Directiva IVA - Concepto de actividad económica - Base imponible.#Asunto C-230/94.

  judgment · ES · 26 September 1996

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• Sentenza della Corte (Quarta Sezione) del 26 settembre 1996.#Renate Enkler contro Finanzamt Homburg.#Domanda di pronuncia pregiudiziale: Bundesfinanzhof - Germania.#Sesta direttiva IVA - Nozione di attività economica - Base imponibile.#Causa C-230/94.

  judgment · IT · 26 September 1996

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• Urteil des Gerichtshofes (Vierte Kammer) vom 26. September 1996.#Renate Enkler gegen Finanzamt Homburg.#Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland.#Sechste Mehrwertsteuerrichtlinie - Begriff der wirtschaftlichen Tätigkeit - Besteuerungsgrundlage.#Rechtssache C-230/94.

  judgment · DE · 26 September 1996

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• Arrest van het Hof (Vierde kamer) van 26 september 1996.#Renate Enkler tegen Finanzamt Homburg.#Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland.#Zesde BTW-richtlijn - Begrip economische activiteit - Maatstaf van heffing.#Zaak C-230/94.

  judgment · NL · 26 September 1996

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• Yhteisöjen tuomioistuimen tuomio (neljäs jaosto) 26 päivänä syyskuuta 1996.#Renate Enkler vastaan Finanzamt Homburg.#Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa.#Kuudes arvonlisäverodirektiivi - Taloudellisen toiminnan käsite - Veron peruste.#Asia C-230/94.

  judgment · FI · 26 September 1996

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• Rozsudek Soudního dvora (čtvrtého senátu) ze dne 26. září 1996.#Renate Enkler proti Finanzamt Homburg.#Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo.#Šestá směrnice o DPH.#Věc C-230/94.

  judgment · CS · 26 September 1996

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