Judgment of the Court (Fifth Chamber) of 5 December 1996.#John Reisdorf v Finanzamt Köln-West.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Value added tax - Interpretation of Article 18(1)(a) of the Sixth Council Directive 77/388/EEC - Deduction of input tax paid - Obligation of the taxable person - Possession of an invoice.#Case C-85/95.

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Official record CELEX 61995CJ0085 from European Union at Court of Justice of the European Union. Dated 5 December 1996. Status: decided.

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23 official files

• Judgment of the Court (Fifth Chamber) of 5 December 1996.#John Reisdorf v Finanzamt Köln-West.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Value added tax - Interpretation of Article 18(1)(a) of the Sixth Council Directive 77/388/EEC - Deduction of input tax paid - Obligation of the taxable person - Possession of an invoice.#Case C-85/95.

  judgment · EN · 5 December 1996

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• Presuda Suda (peto vijeće) od 5. prosinca 1996.#John Reisdorf protiv Finanzamt Köln-West.#Zahtjev za prethodnu odluku: Bundesfinanzhof - Njemačka.#Porez na dodanu vrijednost.#Predmet C-85/95.

  judgment · HR · 5 December 1996

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• Sodba Sodišča (peti senat) z dne 5. decembra 1996.#John Reisdorf proti Finanzamt Köln-West.#Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija.#Davek na dodano vrednost.#Zadeva C-85/95.

  judgment · SL · 5 December 1996

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• 1996 m. gruodžio 5 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#John Reisdorf prieš Finanzamt Köln-West.#Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija.#Pridėtinės vertės mokestis.#Byla C-85/95.

  judgment · LT · 5 December 1996

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• Wyrok Trybunału (piąta izba) z dnia 5 grudnia 1996 r.#John Reisdorf przeciwko Finanzamt Köln-West.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy.#Podatek vat.#Sprawa C-85/95.

  judgment · PL · 5 December 1996

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• A Bíróság (ötödik tanács) december 5.-i ítélete: 1996.#John Reisdorf kontra Finanzamt Köln-West.#Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország.#Hozzáadottérték-adó.#C-85/95. sz. ügy.

  judgment · HU · 5 December 1996

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• Решение на Съда (пети състав) от 5 декември 1996 г.#John Reisdorf срещу Finanzamt Köln-West.#Искане за преюдициално заключение: Bundesfinanzhof - Германия.#Данък върху добавената стойност.#Дело C-85/95.

  judgment · BG · 5 December 1996

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• Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) tal-5 ta' Diċembru 1996.#John Reisdorf vs Finanzamt Köln-West.#Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja.#Taxxa fuq il-valur miżjud.#Kawża C-85/95.

  judgment · MT · 5 December 1996

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• Rozsudok Súdneho dvora (piata komora) z 5. decembra 1996.#John Reisdorf proti Finanzamt Köln-West.#Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko.#Daň z pridanej hodnoty.#Vec C-85/95.

  judgment · SK · 5 December 1996

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• Euroopa Kohtu otsus (viies koda), 5. detsember 1996.#John Reisdorf versus Finanzamt Köln-West.#Eelotsusetaotlus: Bundesfinanzhof - Saksamaa.#Käibemaks.#Kohtuasi C-85/95.

  judgment · ET · 5 December 1996

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• Tiesas spriedums (piektā palāta) 1996. gada 5. decembrī.#John Reisdorf pret Finanzamt Köln-West.#Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija.#Pievienotās vērtības nodoklis.#Lieta C-85/95.

  judgment · LV · 5 December 1996

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• Hotărârea Curții (camera a cincea) din data de 5 decembrie 1996.#John Reisdorf împotriva Finanzamt Köln-West.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania.#Taxa pe valoare adăugată.#Cauza C-85/95.

  judgment · RO · 5 December 1996

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• Domstolens dom (femte avdelningen) den 5 december 1996.#John Reisdorf mot Finanzamt Köln-West.#Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland.#Mervärdesskatt - Tolkning av artikel 18.1 a i sjätte direktivet 77/388/EEG - Avdrag för ingående skatt - Den skattskyldiges förpliktelse - Innehav av faktura.#Mål C-85/95.

  judgment · SV · 5 December 1996

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• Acórdão do Tribunal (Quinta Secção) de 5 de Dezembro de 1996.#John Reisdorf contra Finanzamt Köln-West.#Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha.#Imposto sobre o valor acrescentado - Interpretação do artigo 18., n. 1, alínea a), da Sexta Directiva 77/388/CEE - Dedução do imposto pago a montante - Obrigação do sujeito passivo - Posse de uma factura.#Processo C-85/95.

  judgment · PT · 5 December 1996

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• Urteil des Gerichtshofes (Fünfte Kammer) vom 5. Dezember 1996.#John Reisdorf gegen Finanzamt Köln-West.#Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland.#Mehrwertsteuer - Auslegung des Artikels 18 Absatz 1 Buchstabe a der Sechsten Richtlinie 77/388/EWG - Vorsteuerabzug - Verpflichtung des Steuerpflichtigen - Besitz einer Rechnung.#Rechtssache C-85/95.

  judgment · DE · 5 December 1996

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• Rozsudek Soudního dvora (pátého senátu) ze dne 5. prosince 1996.#John Reisdorf proti Finanzamt Köln-West.#Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo.#Daň z přidané hodnoty.#Věc C-85/95.

  judgment · CS · 5 December 1996

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• Yhteisöjen tuomioistuimen tuomio (viides jaosto) 5 päivänä joulukuuta 1996.#John Reisdorf vastaan Finanzamt Köln-West.#Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa.#Arvonlisävero - Kuudennen direktiivin 77/388/ETY 18 artiklan 1 kohdan a alakohdan tulkinta - Ostoihin sisältyvän veron vähentäminen - Verovelvollisen velvollisuus - Laskun hallussapito.#Asia C-85/95.

  judgment · FI · 5 December 1996

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• Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 5ης Δεκεμβρίου 1996.#John Reisdorf κατά Finanzamt Köln-West.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία.#Φόρος προστιθεμένης αξίας - Ερμηνεία του άρθρου 18, παράγραφος 1, στοιχείο α?, της έκτης οδηγίας 77/388/ΕΟΚ - Έκπτωση του προκαταβληθέντος φόρου - Υποχρέωση του υποκειμένου στον φόρο - Κατοχή τιμολογίου.#Υπόθεση C-85/95.

  judgment · EL · 5 December 1996

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• Arrêt de la Cour (cinquième chambre) du 5 décembre 1996.#John Reisdorf contre Finanzamt Köln-West.#Demande de décision préjudicielle: Bundesfinanzhof - Allemagne.#Taxe sur la valeur ajoutée - Interprétation de l'article 18, paragraphe 1, sous a), de la sixième directive 77/388/CEE - Déduction de la taxe payée en amont - Obligation de l'assujetti - Détention d'une facture.#Affaire C-85/95.

  judgment · FR · 5 December 1996

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• Sentencia del Tribunal de Justicia (Sala Quinta) de 5 de diciembre de 1996.#John Reisdorf contra Finanzamt Köln-West.#Petición de decisión prejudicial: Bundesfinanzhof - Alemania.#Impuesto sobre el Valor Añadido - Interpretación de la letra a) del apartado 1 del artículo 18 de la Sexta Directiva 77/388/CEE - Deducción del Impuesto sobre el Valor Añadido soportado - Obligación del sujeto pasivo - Posesión de una factura.#Asunto C-85/95.

  judgment · ES · 5 December 1996

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• Arrest van het Hof (Vijfde kamer) van 5 december 1996.#John Reisdorf tegen Finanzamt Köln-West.#Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland.#Belasting over de toegevoegde waarde - Uitlegging van artikel 18, lid 1, sub a, van Zesde richtlijn 77/388/EEG - Aftrek van voorbelasting - Verplichting van belastingplichtige - Bezit van factuur.#Zaak C-85/95.

  judgment · NL · 5 December 1996

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• Sentenza della Corte (Quinta Sezione) del 5 dicembre 1996.#John Reisdorf contro Finanzamt Köln-West.#Domanda di pronuncia pregiudiziale: Bundesfinanzhof - Germania.#Imposta sul valore aggiunto - Interpretazione dell'art. 18, n. 1, lett. a), della sesta direttiva 77/388/CEE - Detrazione dell'imposta pagata a monte - Obbligo del soggetto passivo - Possesso di una fattura.#Causa C-85/95.

  judgment · IT · 5 December 1996

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• Domstolens Dom (Femte Afdeling) af 5. december 1996.#John Reisdorf mod Finanzamt Köln-West.#Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland.#Merværdiafgift - Fortolkning af artikel 18, stk. 1, litra a), i sjette direktiv 77/388/EØF - Fradrag for indgående afgift - Afgiftspligtige personers forpligtelser - Besiddelse af en faktura.#Sag C-85/95.

  judgment · DA · 5 December 1996

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