Judgment of the Court (Sixth Chamber) of 26 September 1996.#A/S Richard Frederiksen & Co. v Skatteministeriet.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Raising of capital - Capital duty - Interest-free loan granted by a parent company to its subsidiary - Company income tax.#Case C-287/94.

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Official record CELEX 61994CJ0287 from European Union at Court of Justice of the European Union. Dated 26 September 1996. Status: decided.

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23 official files

• Judgment of the Court (Sixth Chamber) of 26 September 1996.#A/S Richard Frederiksen & Co. v Skatteministeriet.#Reference for a preliminary ruling: Østre Landsret - Denmark.#Raising of capital - Capital duty - Interest-free loan granted by a parent company to its subsidiary - Company income tax.#Case C-287/94.

  judgment · EN · 26 September 1996

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• Presuda Suda (šesto vijeće) od 26. rujna 1996.#A/S Richard Frederiksen & Co. protiv Skatteministeriet.#Zahtjev za prethodnu odluku: Østre Landsret - Danska.#Predmet C-287/94.

  judgment · HR · 26 September 1996

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• Rozsudek Soudního dvora (šestého senátu) ze dne 26. září 1996.#A/S Richard Frederiksen & Co. proti Skatteministeriet.#Žádost o rozhodnutí o předběžné otázce: Østre Landsret - Dánsko.#Věc C-287/94.

  judgment · CS · 26 September 1996

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• Sodba Sodišča (šesti senat) z dne 26. septembra 1996.#A/S Richard Frederiksen & Co. proti Skatteministeriet.#Predlog za sprejetje predhodne odločbe: Østre Landsret - Danska.#Zadeva C-287/94.

  judgment · SL · 26 September 1996

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• A Bíróság (hatodik tanács) szeptember 26.-i ítélete: 1996.#A/S Richard Frederiksen & Co. kontra Skatteministeriet.#Előzetes döntéshozatal iránti kérelem: Østre Landsret - Dánia.#C-287/94. sz. ügy.

  judgment · HU · 26 September 1996

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• Решение на Съда (шести състав) от 26 септември 1996 г.#A/S Richard Frederiksen & Co. срещу Skatteministeriet.#Искане за преюдициално заключение: Østre Landsret - Дания.#Дело C-287/94.

  judgment · BG · 26 September 1996

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• Hotărârea Curții (camera a șasea) din data de 26 septembrie 1996.#A/S Richard Frederiksen & Co. împotriva Skatteministeriet.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Østre Landsret - Danemarca.#Cauza C-287/94.

  judgment · RO · 26 September 1996

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• Sentenza tal-Qorti tal-Ġustizzja (is-Sitt Awla) tas-26 ta' Settembru 1996.#A/S Richard Frederiksen & Co. vs Skatteministeriet.#Talba għal deċiżjoni preliminari: Østre Landsret - id-Danimarka.#Kawża C-287/94.

  judgment · MT · 26 September 1996

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• Wyrok Trybunału (szósta izba) z dnia 26 września 1996 r.#A/S Richard Frederiksen & Co. przeciwko Skatteministeriet.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Østre Landsret - Dania.#Sprawa C-287/94.

  judgment · PL · 26 September 1996

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• Tiesas spriedums (sestā palāta) 1996. gada 26. septembrī.#A/S Richard Frederiksen & Co. pret Skatteministeriet.#Lūgums sniegt prejudiciālu nolēmumu: Østre Landsret - Dānija.#Lieta C-287/94.

  judgment · LV · 26 September 1996

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• 1996 m. rugsėjo 26 d. Teisingumo Teismo (šeštoji kolegija) sprendimas.#A/S Richard Frederiksen & Co. prieš Skatteministeriet.#Prašymas priimti prejudicinį sprendimą: Østre Landsret - Danija.#Byla C-287/94.

  judgment · LT · 26 September 1996

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• Arrest van het Hof (Zesde kamer) van 26 september 1996.#A/S Richard Frederiksen & Co. tegen Skatteministeriet.#Verzoek om een prejudiciële beslissing: Østre Landsret - Denemarken.#Bijeenbrengen van kapitaal - Kapitaalrecht - Door moedermaatschappij aan dochter verstrekte renteloze lening - Belasting over inkomsten van vennootschappen.#Zaak C-287/94.

  judgment · NL · 26 September 1996

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• Acórdão do Tribunal (Sexta Secção) de 26 de Setembro de 1996.#A/S Richard Frederiksen & Co. contra Skatteministeriet.#Pedido de decisão prejudicial: Østre Landsret - Dinamarca.#Reunião de capitais - Direito sobre as entradas de capital - Empréstimo sem juros concedido por uma sociedade-mãe à sua filial - Imposto sobre o rendimento das sociedades.#Processo C-287/94.

  judgment · PT · 26 September 1996

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• Domstolens dom (sjätte avdelningen) den 26 september 1996.#A/S Richard Frederiksen & Co. mot Skatteministeriet.#Begäran om förhandsavgörande: Østre Landsret - Danmark.#Kapitalanskaffning - Skatt på kapitaltillskott - Räntefritt lån från ett moderbolag till dess dotterbolag - Inkomstbeskattning av bolag.#Mål C-287/94.

  judgment · SV · 26 September 1996

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• Yhteisöjen tuomioistuimen tuomio (kuudes jaosto) 26 päivänä syyskuuta 1996.#A/S Richard Frederiksen & Co. vastaan Skatteministeriet.#Ennakkoratkaisupyyntö: Østre Landsret - Tanska.#Pääoman hankinta - Pääomanhankintavero - Emoyhtiön tytäryhtiölleen antama koroton laina - Yhtiöiden tuloverotus.#Asia C-287/94.

  judgment · FI · 26 September 1996

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• Domstolens Dom (Sjette Afdeling) af 26. september 1996.#A/S Richard Frederiksen & Co. mod Skatteministeriet.#Anmodning om præjudiciel afgørelse: Østre Landsret - Danmark.#Kapitaltilførsel - Kapitaltilførselsafgift - Et moderselskabs rentefrie lån til sit datterselskab - Indkomstbeskatning af selskaber.#Sag C-287/94.

  judgment · DA · 26 September 1996

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• Euroopa Kohtu otsus (kuues koda), 26. september 1996.#A/S Richard Frederiksen & Co. versus Skatteministeriet.#Eelotsusetaotlus: Østre Landsret - Taani.#Kohtuasi C-287/94.

  judgment · ET · 26 September 1996

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• Urteil des Gerichtshofes (Sechste Kammer) vom 26. September 1996.#A/S Richard Frederiksen & Co. gegen Skatteministeriet.#Ersuchen um Vorabentscheidung: Østre Landsret - Dänemark.#Ansammlung von Kapital - Gesellschaftsteuer - Einer Tochtergesellschaft von ihrer Muttergesellschaft gewährtes zinsloses Darlehen - Besteuerung des Einkommens der Gesellschaften.#Rechtssache C-287/94.

  judgment · DE · 26 September 1996

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• Sentenza della Corte (Sesta Sezione) del 26 settembre 1996.#A/S Richard Frederiksen & Co. contro Skatteministeriet.#Domanda di pronuncia pregiudiziale: Østre Landsret - Danimarca.#Raccolta di capitali - Imposta sui conferimenti - Prestito senza interessi concesso da una società controllante alla società controllata - Imposta sul reddito delle società.#Causa C-287/94.

  judgment · IT · 26 September 1996

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• Rozsudok Súdneho dvora (šiesta komora) z 26. septembra 1996.#A/S Richard Frederiksen & Co. proti Skatteministeriet.#Návrh na začatie prejudiciálneho konania Østre Landsret - Dánsko.#Vec C-287/94.

  judgment · SK · 26 September 1996

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• Sentencia del Tribunal de Justicia (Sala Sexta) de 26 de septiembre de 1996.#A/S Richard Frederiksen & Co. contra Skatteministeriet.#Petición de decisión prejudicial: Østre Landsret - Dinamarca.#Concentración de capitales - Derecho de aportación - Préstamo sin intereses concedido por una sociedad matriz a su filial - Impuesto sobre la Renta de las Sociedades.#Asunto C-287/94.

  judgment · ES · 26 September 1996

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• Απόφαση του Δικαστηρίου (έκτο τμήμα) της 26ης Σεπτεμβρίου 1996.#A/S Richard Frederiksen & Co. κατά Skatteministeriet.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Østre Landsret - Δανία.#Συγκέντρωση κεφαλαίων - Φόρος εισφοράς - Άτοκο δάνειο χορηγηθέν από τη μητρική εταιρία στη θυγατρική της - Φορολογία επί του εισοδήματος των εταιριών.#Υπόθεση C-287/94.

  judgment · EL · 26 September 1996

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• Arrêt de la Cour (sixième chambre) du 26 septembre 1996.#A/S Richard Frederiksen & Co. contre Skatteministeriet.#Demande de décision préjudicielle: Østre Landsret - Danemark.#Rassemblement de capitaux - Droit d'apport - Prêt sans intérêts accordé par une société mère à sa filiale - Imposition sur le revenu des sociétés.#Affaire C-287/94.

  judgment · FR · 26 September 1996

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