Judgment of the Court (Sixth Chamber) of 3 July 1997.#Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: Value Added Tax Tribunal, Manchester - United Kingdom.#VAT - Sixth Directive - Right to derogate provided for in Article 11C(1) - No refund for barter transactions in the case of non-payment.#Case C-330/95.

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Official record CELEX 61995CJ0330 from European Union at Court of Justice of the European Union. Dated 3 July 1997. Status: decided.

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1. 3 July 1997

   Decided

   Source: work_date_document

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23 official files

• Judgment of the Court (Sixth Chamber) of 3 July 1997.#Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: Value Added Tax Tribunal, Manchester - United Kingdom.#VAT - Sixth Directive - Right to derogate provided for in Article 11C(1) - No refund for barter transactions in the case of non-payment.#Case C-330/95.

  judgment · EN · 3 July 1997

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• Presuda Suda (šesto vijeće) od 3. srpnja 1997.#Goldsmiths (Jewellers) Ltd protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: Value Added Tax Tribunal, Manchester - Ujedinjena Kraljevina.#Šesta direktiva.#Predmet C-330/95.

  judgment · HR · 3 July 1997

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• Rozsudok Súdneho dvora (šiesta komora) z 3. júla 1997.#Goldsmiths (Jewellers) Ltd proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania Value Added Tax Tribunal, Manchester - Spojené kráľovstvo.#DPH - Šiesta smernica.#Vec C-330/95.

  judgment · SK · 3 July 1997

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• 1997 m. liepos 3 d. Teisingumo Teismo (šeštoji kolegija) sprendimas.#Goldsmiths (Jewellers) Ltd prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: Value Added Tax Tribunal, Manchester - Jungtinė Karalystė.#PVM - Šeštoji direktyva.#Byla C-330/95.

  judgment · LT · 3 July 1997

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• Tiesas spriedums (sestā palāta) 1997. gada 3. jūlijā.#Goldsmiths (Jewellers) Ltd pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: Value Added Tax Tribunal, Manchester - Apvienotā Karaliste.#PVN - Sestā Direktīva.#Lieta C-330/95.

  judgment · LV · 3 July 1997

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• Sodba Sodišča (šesti senat) z dne 3. julija 1997.#Goldsmiths (Jewellers) Ltd proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: Value Added Tax Tribunal, Manchester - Združeno kraljestvo.#DDV - Šesta direktiva.#Zadeva C-330/95.

  judgment · SL · 3 July 1997

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• Hotărârea Curții (camera a șasea) din data de 3 iulie 1997.#Goldsmiths (Jewellers) Ltd împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Value Added Tax Tribunal, Manchester - Regatul Unit.#TVA - A șasea directivă.#Cauza C-330/95.

  judgment · RO · 3 July 1997

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• Sentenza tal-Qorti tal-Ġustizzja (is-Sitt Awla) tat-3 ta' Lulju 1997.#Goldsmiths (Jewellers) Ltd vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: Value Added Tax Tribunal, Manchester - ir-Renju Unit.#VAT - Sitt Direttiva.#Kawża C-330/95.

  judgment · MT · 3 July 1997

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• Rozsudek Soudního dvora (šestého senátu) ze dne 3. července 1997.#Goldsmiths (Jewellers) Ltd proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: Value Added Tax Tribunal, Manchester - Spojené království.#DPH - Šestá směrnice.#Věc C-330/95.

  judgment · CS · 3 July 1997

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• Euroopa Kohtu otsus (kuues koda), 3. juuli 1997.#Goldsmiths (Jewellers) Ltd versus Commissioners of Customs & Excise.#Eelotsusetaotlus: Value Added Tax Tribunal, Manchester - Ühendkuningriik.#Käibemaks - Kuues direktiiv.#Kohtuasi C-330/95.

  judgment · ET · 3 July 1997

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• A Bíróság (hatodik tanács) július 3.-i ítélete: 1997.#Goldsmiths (Jewellers) Ltd kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: Value Added Tax Tribunal, Manchester - Egyesült Királyság.#HÉA - Hatodik irányelv.#C-330/95. sz. ügy.

  judgment · HU · 3 July 1997

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• Sentencia del Tribunal de Justicia (Sala Sexta) de 3 de julio de 1997.#Goldsmiths (Jewellers) Ltd contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: Value Added Tax Tribunal, Manchester - Reino Unido.#IVA - Sexta Directiva - Facultad para establecer excepciones prevista en el apartado 1 del punto C del artículo 11 - Inaplicabilidad de la devolución en caso de impago a las operaciones de trueque.#Asunto C-330/95.

  judgment · ES · 3 July 1997

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• Urteil des Gerichtshofes (Sechste Kammer) vom 3. Juli 1997.#Goldsmiths (Jewellers) Ltd gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: Value Added Tax Tribunal, Manchester - Vereinigtes Königreich.#Mehrwertsteuer - Sechste Richtlinie - Abweichungsbefugnis nach Artikel 11 Teil C Absatz 1 - Ausschluß von Tauschgeschäften von der Erstattung im Falle der Nichtbezahlung.#Rechtssache C-330/95.

  judgment · DE · 3 July 1997

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• Domstolens Dom (Sjette Afdeling) af 3. juli 1997.#Goldsmiths (Jewellers) Ltd mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: Value Added Tax Tribunal, Manchester - Forenede Kongerige.#Moms - Sjette direktiv - Fravigelsesbemyndigelsen i artikel 11, punkt C, stk. 1 - Udelukkelse af tilbagebetaling i tilfælde af manglende opfyldelse af byttehandler.#Sag C-330/95.

  judgment · DA · 3 July 1997

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• Sentenza della Corte (Sesta Sezione) del 3 luglio 1997.#Goldsmiths (Jewellers) Ltd contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: Value Added Tax Tribunal, Manchester - Regno Unito.#IVA - Sesta direttiva - Facoltá di deroga prevista dall'art. 11, lett. c), n. 1 - Esclusione dei negozi di scambio dal rimborso in caso di mancato pagamento.#Causa C-330/95.

  judgment · IT · 3 July 1997

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• Решение на Съда (шести състав) от 3 юли 1997 г.#Goldsmiths (Jewellers) Ltd срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: Value Added Tax Tribunal, Manchester - Обединеното кралство.#ДДС - Шеста директива.#Дело C-330/95.

  judgment · BG · 3 July 1997

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• Wyrok Trybunału (szósta izba) z dnia 3 lipca 1997 r.#Goldsmiths (Jewellers) Ltd przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Value Added Tax Tribunal, Manchester - Zjednoczone Królestwo.#VAT - Szósta dyrektywa.#Sprawa C-330/95.

  judgment · PL · 3 July 1997

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• Domstolens dom (sjätte avdelningen) den 3 juli 1997.#Goldsmiths (Jewellers) Ltd mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: Value Added Tax Tribunal, Manchester - Förenade kungariket.#Mervärdesskatt - Sjätte direktivet - Möjlighet att medge undantag enligt artikel 11 C.1 - Uteslutande av bytestransaktioner från återbetalning i fall av utebliven betalning.#Mål C-330/95.

  judgment · SV · 3 July 1997

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• Acórdão do Tribunal (Sexta Secção) de 3 de Julho de 1997.#Goldsmiths (Jewellers) Ltd contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: Value Added Tax Tribunal, Manchester - Reino Unido.#IVA - Sexta Directiva - Faculdade de derrogação prevista no artigo 11., alínea C, n. 1 - Exclusão das operações de troca do reembolso em caso de não pagamento.#Processo C-330/95.

  judgment · PT · 3 July 1997

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• Arrêt de la Cour (sixième chambre) du 3 juillet 1997.#Goldsmiths (Jewellers) Ltd contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: Value Added Tax Tribunal, Manchester - Royaume-Uni.#TVA - Sixième directive - Faculté de dérogation prévue à l'article 11, C, paragraphe 1 - Exclusion des opérations d'échange du remboursement en cas de non-paiement.#Affaire C-330/95.

  judgment · FR · 3 July 1997

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• Arrest van het Hof (Zesde kamer) van 3 juli 1997.#Goldsmiths (Jewellers) Ltd tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: Value Added Tax Tribunal, Manchester - Verenigd Koninkrijk.#BTW - Zesde richtlijn - Afwijkingsmogelijkheid ingevolge artikel 11 C, lid 1 - Uitsluiting van ruilverkeer van teruggaaf in geval van niet-betaling.#Zaak C-330/95.

  judgment · NL · 3 July 1997

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• Yhteisöjen tuomioistuimen tuomio (kuudes jaosto) 3 päivänä heinäkuuta 1997.#Goldsmiths (Jewellers) Ltd vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: Value Added Tax Tribunal, Manchester - Yhdistynyt kuningaskunta.#Arvonlisävero - Kuudes direktiivi - 11 artiklan C kohdan 1 alakohdassa säädetty poikkeamismahdollisuus - Maksun laiminlyönnin vuoksi myönnettävän palautuksen epääminen vaihdon osalta.#Asia C-330/95.

  judgment · FI · 3 July 1997

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• Απόφαση του Δικαστηρίου (έκτο τμήμα) της 3ης Ιουλίου 1997.#Goldsmiths (Jewellers) Ltd κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Value Added Tax Tribunal, Manchester - Ηνωμένο Βασίλειο.#ΦΠΑ - Έκτη οδηγία - Ευχέρεια παρεκκλίσεως προβλεπόμενη στο άρθρο 11, Γ, παράγραφος 1 - Εξαίρεση των πράξεων ανταλλαγής από την επιστροφή φόρου σε περίπτωση μη καταβολής της αντιπαροχής.#Υπόθεση C-330/95.

  judgment · EL · 3 July 1997

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