Judgment of the Court (Sixth Chamber) of 24 October 1996.#Elida Gibbs Ltd v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom.#Value added tax - Sixth Directive - Money-off and cash-back coupons - Taxable amount.#Case C-317/94.

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Official record CELEX 61994CJ0317 from European Union at Court of Justice of the European Union. Dated 24 October 1996. Status: decided.

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23 official files

• Judgment of the Court (Sixth Chamber) of 24 October 1996.#Elida Gibbs Ltd v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom.#Value added tax - Sixth Directive - Money-off and cash-back coupons - Taxable amount.#Case C-317/94.

  judgment · EN · 24 October 1996

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• Presuda Suda (šesto vijeće) od 24. listopada 1996.#Elida Gibbs Ltd protiv Commissioners of Customs and Excise.#Zahtjev za prethodnu odluku: Value Added Tax Tribunal, London - Ujedinjena Kraljevina.#Porez na dodanu vrijednost - Šesta direktiva.#Predmet C-317/94.

  judgment · HR · 24 October 1996

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• Sentenza tal-Qorti tal-Ġustizzja (is-Sitt Awla) ta' l-24 ta' Ottubru 1996.#Elida Gibbs Ltd vs Commissioners of Customs and Excise.#Talba għal deċiżjoni preliminari: Value Added Tax Tribunal, London - ir-Renju Unit.#Taxxa fuq il-valur miżjud - Sitt Direttiva.#Kawża C-317/94.

  judgment · MT · 24 October 1996

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• Euroopa Kohtu otsus (kuues koda), 24. oktoober 1996.#Elida Gibbs Ltd versus Commissioners of Customs and Excise.#Eelotsusetaotlus: Value Added Tax Tribunal, London - Ühendkuningriik.#Käibemaks - Kuues direktiiv.#Kohtuasi C-317/94.

  judgment · ET · 24 October 1996

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• Hotărârea Curții (camera a șasea) din data de 24 octombrie 1996.#Elida Gibbs Ltd împotriva Commissioners of Customs and Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Value Added Tax Tribunal, London - Regatul Unit.#Taxa pe valoare adăugată - A șasea directivă.#Cauza C-317/94.

  judgment · RO · 24 October 1996

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• Wyrok Trybunału (szósta izba) z dnia 24 października 1996 r.#Elida Gibbs Ltd przeciwko Commissioners of Customs and Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Value Added Tax Tribunal, London - Zjednoczone Królestwo.#Podatek vat - Szósta dyrektywa.#Sprawa C-317/94.

  judgment · PL · 24 October 1996

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• Tiesas spriedums (sestā palāta) 1996. gada 24. oktobrī.#Elida Gibbs Ltd pret Commissioners of Customs and Excise.#Lūgums sniegt prejudiciālu nolēmumu: Value Added Tax Tribunal, London - Apvienotā Karaliste.#Pievienotās vērtības nodoklis - Sestā Direktīva.#Lieta C-317/94.

  judgment · LV · 24 October 1996

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• Решение на Съда (шести състав) от 24 октомври 1996 г.#Elida Gibbs Ltd срещу Commissioners of Customs and Excise.#Искане за преюдициално заключение: Value Added Tax Tribunal, London - Обединеното кралство.#Данък върху добавената стойност - Шеста директива.#Дело C-317/94.

  judgment · BG · 24 October 1996

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• Sodba Sodišča (šesti senat) z dne 24. oktobra 1996.#Elida Gibbs Ltd proti Commissioners of Customs and Excise.#Predlog za sprejetje predhodne odločbe: Value Added Tax Tribunal, London - Združeno kraljestvo.#Davek na dodano vrednost - Šesta direktiva.#Zadeva C-317/94.

  judgment · SL · 24 October 1996

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• 1996 m. spalio 24 d. Teisingumo Teismo (šeštoji kolegija) sprendimas.#Elida Gibbs Ltd prieš Commissioners of Customs and Excise.#Prašymas priimti prejudicinį sprendimą: Value Added Tax Tribunal, London - Jungtinė Karalystė.#Pridėtinės vertės mokestis - Šeštoji direktyva.#Byla C-317/94.

  judgment · LT · 24 October 1996

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• A Bíróság (hatodik tanács) október 24.-i ítélete: 1996.#Elida Gibbs Ltd kontra Commissioners of Customs and Excise.#Előzetes döntéshozatal iránti kérelem: Value Added Tax Tribunal, London - Egyesült Királyság.#Hozzáadottérték-adó - Hatodik irányelv.#C-317/94. sz. ügy.

  judgment · HU · 24 October 1996

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• Rozsudek Soudního dvora (šestého senátu) ze dne 24. října 1996.#Elida Gibbs Ltd proti Commissioners of Customs and Excise.#Žádost o rozhodnutí o předběžné otázce: Value Added Tax Tribunal, London - Spojené království.#Daň z přidané hodnoty - Šestá směrnice.#Věc C-317/94.

  judgment · CS · 24 October 1996

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• Rozsudok Súdneho dvora (šiesta komora) z 24. októbra 1996.#Elida Gibbs Ltd proti Commissioners of Customs and Excise.#Návrh na začatie prejudiciálneho konania Value Added Tax Tribunal, London - Spojené kráľovstvo.#Daň z pridanej hodnoty - Šiesta smernica.#Vec C-317/94.

  judgment · SK · 24 October 1996

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• Απόφαση του Δικαστηρίου (έκτο τμήμα) της 24ης Οκτωβρίου 1996.#Elida Gibbs Ltd κατά Commissioners of Customs and Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Value Added Tax Tribunal, London - Ηνωμένο Βασίλειο.#Φόρος προστιθεμένης αξίας - Έκτη οδηγία - Κουπόνια εξαργυρώσεως και κουπόνια εκπτώσεως - Βάση επιβολής του φόρου.#Υπόθεση C-317/94.

  judgment · EL · 24 October 1996

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• Sentenza della Corte (Sesta Sezione) del 24 ottobre 1996.#Elida Gibbs Ltd contro Commissioners of Customs and Excise.#Domanda di pronuncia pregiudiziale: Value Added Tax Tribunal, London - Regno Unito.#Imposta sul valore aggiunto - Sesta direttiva - Buoni rimborso e buoni sconto - Base imponibile.#Causa C-317/94.

  judgment · IT · 24 October 1996

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• Yhteisöjen tuomioistuimen tuomio (kuudes jaosto) 24 päivänä lokakuuta 1996.#Elida Gibbs Ltd vastaan Commissioners of Customs and Excise.#Ennakkoratkaisupyyntö: Value Added Tax Tribunal, London - Yhdistynyt kuningaskunta.#Arvonlisävero - Kuudes direktiivi - Palautus- ja alennuskupongit - Veron peruste.#Asia C-317/94.

  judgment · FI · 24 October 1996

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• Sentencia del Tribunal de Justicia (Sala Sexta) de 24 de octubre de 1996.#Elida Gibbs Ltd contra Commissioners of Customs and Excise.#Petición de decisión prejudicial: Value Added Tax Tribunal, London - Reino Unido.#Impuesto sobre el valor añadido - Sexta Directiva - Cupones de reembolso y de descuento - Base imponible.#Asunto C-317/94.

  judgment · ES · 24 October 1996

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• Arrest van het Hof (Zesde kamer) van 24 oktober 1996.#Elida Gibbs Ltd tegen Commissioners of Customs and Excise.#Verzoek om een prejudiciële beslissing: Value Added Tax Tribunal, London - Verenigd Koninkrijk.#Belasting over toegevoegde waarde - Zesde richtlijn - 'Geld terug'- en kortingbonnen - Maatstaf van heffing.#Zaak C-317/94.

  judgment · NL · 24 October 1996

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• Domstolens dom (sjätte avdelningen) den 24 oktober 1996.#Elida Gibbs Ltd mot Commissioners of Customs and Excise.#Begäran om förhandsavgörande: Value Added Tax Tribunal, London - Förenade kungariket.#Mervärdesskatt - Sjätte direktivet - Kuponger som ger rätt till återbetalning och rabattkuponger - Beskattningsunderlag.#Mål C-317/94.

  judgment · SV · 24 October 1996

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• Arrêt de la Cour (sixième chambre) du 24 octobre 1996.#Elida Gibbs Ltd contre Commissioners of Customs and Excise.#Demande de décision préjudicielle: Value Added Tax Tribunal, London - Royaume-Uni.#Taxe sur la valeur ajoutée - Sixième directive - Bons de remboursement et de réduction - Base d'imposition.#Affaire C-317/94.

  judgment · FR · 24 October 1996

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• Urteil des Gerichtshofes (Sechste Kammer) vom 24. Oktober 1996.#Elida Gibbs Ltd gegen Commissioners of Customs and Excise.#Ersuchen um Vorabentscheidung: Value Added Tax Tribunal, London - Vereinigtes Königreich.#Mehrwertsteuer - Sechste Richtlinie - Preiserstattungs- und Preisnachlaßgutscheine - Besteuerungsgrundlage.#Rechtssache C-317/94.

  judgment · DE · 24 October 1996

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• Acórdão do Tribunal (Sexta Secção) de 24 de Outubro de 1996.#Elida Gibbs Ltd contra Commissioners of Customs and Excise.#Pedido de decisão prejudicial: Value Added Tax Tribunal, London - Reino Unido.#Imposto sobre o valor acrescentado - Sexta directiva - Cupões de reembolso e de desconto - Matéria colectável.#Processo C-317/94.

  judgment · PT · 24 October 1996

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• Domstolens Dom (Sjette Afdeling) af 24. oktober 1996.#Elida Gibbs Ltd mod Commissioners of Customs and Excise.#Anmodning om præjudiciel afgørelse: Value Added Tax Tribunal, London - Forenede Kongerige.#Merværdiafgift - Sjette direktiv - Cash-back- og money-off-kuponer - Beskatningsgrundlag.#Sag C-317/94.

  judgment · DA · 24 October 1996

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