Judgment of the Court of 28 April 1998.#Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län.#Reference for a preliminary ruling: Länsrätten i Dalarnas Län - Sweden.#Freedom to provide services - Free movement of capital - Taxation of savings in the form of life assurance - Legislation of a Member State establishing different tax regimes according to the place of establishment of the undertaking providing the services.#Case C-118/96.

decidedEuropean Union· Court of Justice of the European Union· EN

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28 April 1998

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28 April 1998 · Decided

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Official record CELEX 61996CJ0118 from European Union at Court of Justice of the European Union. Dated 28 April 1998. Status: decided.

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28 April 1998
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23 official files

Presuda Suda od 28. travnja 1998.#Jessica Safir protiv Skattemyndigheten i Dalarnas län, ranije Skattemyndigheten i Kopparbergs län.#Zahtjev za prethodnu odluku: Länsrätten i Dalarnas län - Švedska.#Slobodno pružanje usluga.#Predmet C-118/96.

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Presuda Suda od 28. travnja 1998.#Jessica Safir protiv Skattemyndigheten i Dalarnas län, ranije Skattemyndigheten i Kopparbergs län.#Zahtjev za prethodnu odluku: Länsrätten i Dalarnas län - Švedska.#Slobodno pružanje usluga.#Predmet C-118/96.
judgment · HR · 28 April 1998
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Rozsudek Soudního dvora ze dne 28. dubna 1998.#Jessica Safir proti Skattemyndigheten i Dalarnas län, původně Skattemyndigheten i Kopparbergs län.#Žádost o rozhodnutí o předběžné otázce: Länsrätten i Dalarnas län - Švédsko.#Volný pohyb služeb.#Věc C-118/96.
judgment · CS · 28 April 1998
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Euroopa Kohtu otsus, 28. aprill 1998.#Jessica Safir versus Skattemyndigheten i Dalarnas län, varem Skattemyndigheten i Kopparbergs län.#Eelotsusetaotlus: Länsrätten i Dalarnas län - Rootsi.#Teenuste osutamise vabadus.#Kohtuasi C-118/96.
judgment · ET · 28 April 1998
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A Bíróság április 28.-i ítélete: 1998.#Jessica Safir kontra Skattemyndigheten i Dalarnas län, korábban: Skattemyndigheten i Kopparbergs län.#Előzetes döntéshozatal iránti kérelem: Länsrätten i Dalarnas län - Svédország.#Szolgáltatásnyújtás szabadsága.#C-118/96. sz. ügy.
judgment · HU · 28 April 1998
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Sentenza tal-Qorti tal-Ġustizzja tat-28 ta' April 1998.#Jessica Safir vs Skattemyndigheten i Dalarnas län, magħrufa qabel bħala Skattemyndigheten i Kopparbergs län.#Talba għal deċiżjoni preliminari: Länsrätten i Dalarnas län - l-Iżvezja.#Libertà li jiġu provduti servizzi.#Kawża C-118/96.
judgment · MT · 28 April 1998
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1998 m. balanžio 28 d. Teisingumo Teismo sprendimas.#Jessica Safir prieš Skattemyndigheten i Dalarnas län, anksčiau Skattemyndigheten i Kopparbergs län.#Prašymas priimti prejudicinį sprendimą: Länsrätten i Dalarnas län - Švedija.#Laisvė teikti paslaugas.#Byla C-118/96.
judgment · LT · 28 April 1998
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Arrêt de la Cour du 28 avril 1998.#Jessica Safir contre Skattemyndigheten i Dalarnas län, anciennement Skattemyndigheten i Kopparbergs län.#Demande de décision préjudicielle: Länsrätten i Dalarnas - Suède.#Libre prestation des services - Libre circulation des capitaux - Fiscalité de l'épargne constituée sous forme d'assurance vie - Législation d'un État membre instaurant des régimes d'imposition distincts selon le lieu d'établissement de l'entreprise prestataire de services.#Affaire C-118/96.
judgment · FR · 28 April 1998
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Sentencia del Tribunal de Justicia de 28 de abril de 1998.#Jessica Safir contra Skattemyndigheten i Dalarnas län, antes Skattemyndigheten i Kopparbergs län.#Petición de decisión prejudicial: Länsrätten i Dalarnas län - Suecia.#Libre prestación de servicios - Libre circulación de capitales - Tributación del ahorro constituido en forma de seguro de vida - Legislación de un Estado miembro por la que se establecen distintos regímenes impositivos según el lugar de establecimiento de la empresa que presta el servicio.#Asunto C-118/96.
judgment · ES · 28 April 1998
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Rozsudok Súdneho dvora z 28. apríla 1998.#Jessica Safir proti Skattemyndigheten i Dalarnas län, pôvodne Skattemyndigheten i Kopparbergs län.#Návrh na začatie prejudiciálneho konania Länsrätten i Dalarnas län - Švédsko.#Slobodné poskytovanie služieb.#Vec C-118/96.
judgment · SK · 28 April 1998
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Wyrok Trybunału z dnia 28 kwietnia 1998 r.#Jessica Safir przeciwko Skattemyndigheten i Dalarnas län, uprzednio Skattemyndigheten i Kopparbergs län.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Länsrätten i Dalarnas län - Szwecja.#Swobodne świadczenie usług.#Sprawa C-118/96.
judgment · PL · 28 April 1998
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Hotărârea Curții din data de 28 aprilie 1998.#Jessica Safir împotriva Skattemyndigheten i Dalarnas län, fost Skattemyndigheten i Kopparbergs län.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Länsrätten i Dalarnas län - Suedia.#Libertatea de a presta servicii.#Cauza C-118/96.
judgment · RO · 28 April 1998
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Tiesas spriedums 1998. gada 28.aprīlī.#Jessica Safir pret Skattemyndigheten i Dalarnas län, iepriekš Skattemyndigheten i Kopparbergs län.#Lūgums sniegt prejudiciālu nolēmumu: Länsrätten i Dalarnas län - Zviedrija.#Pakalpojumu sniegšanas brīvība.#Lieta C-118/96.
judgment · LV · 28 April 1998
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Sodba Sodišča z dne 28. aprila 1998.#Jessica Safir proti Skattemyndigheten i Dalarnas län, nekdanji Skattemyndigheten i Kopparbergs län.#Predlog za sprejetje predhodne odločbe: Länsrätten i Dalarnas län - Švedska.#Prosto opravljanje storitev.#Zadeva C-118/96.
judgment · SL · 28 April 1998
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Urteil des Gerichtshofes vom 28. April 1998.#Jessica Safir gegen Skattemyndigheten i Dalarnas län, zuvor Skattemyndigheten i Kopparbergs län.#Ersuchen um Vorabentscheidung: Länsrätten i Dalarnas län - Schweden.#Freier Dienstleistungsverkehr - Freier Kapitalverkehr - Besteuerung des Sparens im Rahmen einer Lebensversicherung - Rechtsvorschriften eines Mitgliedstaats über unterschiedliche Besteuerungsmodalitäten je nach Sitz des Dienstleistungsunternehmens.#Rechtssache C-118/96.
judgment · DE · 28 April 1998
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Sentenza della Corte del 28 aprile 1998.#Jessica Safir contro Skattemyndigheten i Dalarnas län, già Skattemyndigheten i Kopparbergs län.#Domanda di pronuncia pregiudiziale: Länsrätten i Dalarnas län - Svezia.#Libera prestazione dei servizi - Libera circolazione dei capitali - Imposizione fiscale del risparmio effettuato sotto forma di assicurazione sulla vita - Normativa di uno Stato membro che istituisce regimi impositivi diversi a seconda della sede dell'impresa prestatrice dei servizi.#Causa C-118/96.
judgment · IT · 28 April 1998
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Решение на Съда от 28 април 1998 г.#Jessica Safir срещу Skattemyndigheten i Dalarnas län, преди Skattemyndigheten i Kopparbergs län.#Искане за преюдициално заключение: Länsrätten i Dalarnas län - Швеция.#Свободно предоставяне на услуги.#Дело C-118/96.
judgment · BG · 28 April 1998
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Domstolens Dom af 28. april 1998.#Jessica Safir mod Skattemyndigheten i Dalarnas län, tidligere Skattemyndigheten i Kopparbergs län.#Anmodning om præjudiciel afgørelse: Länsrätten i Dalarnas län - Sverige.#Fri udveksling af tjenesteydelser - Frie kapitalbevægelser - Beskatning af livsforsikringsopsparing - Lovgivning i en medlemsstat, hvorved der er indført forskellige beskatningsordninger, alt efter hvor den virksomhed, der udfører tjenesteydelsen, er etableret.#Sag C-118/96.
judgment · DA · 28 April 1998
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Yhteisöjen tuomioistuimen tuomio 28 päivänä huhtikuuta 1998.#Jessica Safir vastaan Skattemyndigheten i Dalarnas län, aiemmin Skattemyndigheten i Kopparbergs län.#Ennakkoratkaisupyyntö: Länsrätten i Dalarnas län - Ruotsi.#Palvelujen tarjoamisen vapaus - Pääomien vapaa liikkuvuus - Henkivakuutussäästämisen verotus - Jäsenvaltion lainsäädäntö, jonka perusteella sovelletaan eri verosäännöksiä palveluja tarjoavan yrityksen sijoittautumispaikan mukaan.#Asia C-118/96.
judgment · FI · 28 April 1998
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Απόφαση του Δικαστηρίου της 28ης Απριλίου 1998.#Jessica Safir κατά Skattemyndigheten i Dalarnas län, πρώην Skattemyndigheten i Kopparbergs län.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Länsrätten i Dalarnas län - Σουηδία.#Ελεύθερη παροχή υπηρεσιών - Ελεύθερη κυκλοφορία των κεφαλαίων - Φορολόγηση της αποταμιεύσεως που πραγματοποιείται υπό μορφή ασφαλίσεως ζωής - Νομοθεσία κράτους μέλους προβλέπουσα διαφορετικό φορολογικό καθεστώς αναλόγως του τόπου εγκαταστάσεως της παρέχουσας υπηρεσίες επιχειρήσεως.#Υπόθεση C-118/96.
judgment · EL · 28 April 1998
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Acórdão do Tribunal de 28 de Abril de 1998.#Jessica Safir contra Skattemyndigheten i Dalarnas län, anteriormente Skattemyndigheten i Kopparbergs län.#Pedido de decisão prejudicial: Länsrätten i Dalarnas län - Suécia.#Livre prestação de serviços - Livre circulação de capitais - Tributação da poupança constituída sob a forma de seguro de vida - Legislação de um Estado-Membro que institui regimes de tributação distintos conforme o lugar de estabelecimento da empresa prestadora de serviços.#Processo C-118/96.
judgment · PT · 28 April 1998
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Arrest van het Hof van 28 april 1998.#Jessica Safir tegen Skattemyndigheten i Dalarnas län, voorheen Skattemyndigheten i Kopparbergs län.#Verzoek om een prejudiciële beslissing: Länsrätten i Dalarnas län - Zweden.#Vrij verrichten van diensten - Vrij verkeer van kapitaal - Belastingheffing op spaartegoeden in vorm van levensverzekering - Wettelijke regeling van lidstaat die verschillende belastingregelingen voorschrijft naar gelang de plaats van vestiging van de dienstverrichtende onderneming.#Zaak C-118/96.
judgment · NL · 28 April 1998
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Domstolens dom den 28 april 1998.#Jessica Safir mot Skattemyndigheten i Dalarnas län, tidigare Skattemyndigheten i Kopparbergs län.#Begäran om förhandsavgörande: Länsrätten i Dalarnas län - Sverige.#Frihet att tillhandahålla tjänster - Fri rörlighet för kapital - Beskattning av livförsäkringssparande - Lagstiftning i en medlemsstat som inrättar olika beskattningssystem beroende på det tjänsteproducerande företagets etableringsort.#Mål C-118/96.
judgment · SV · 28 April 1998
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Judgment of the Court of 28 April 1998.#Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län.#Reference for a preliminary ruling: Länsrätten i Dalarnas Län - Sweden.#Freedom to provide services - Free movement of capital - Taxation of savings in the form of life assurance - Legislation of a Member State establishing different tax regimes according to the place of establishment of the undertaking providing the services.#Case C-118/96.
judgment · EN · 28 April 1998
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:61996CJ0118
Open data entity: http://publications.europa.eu/resource/cellar/073587cc-8468-4a73-b503-e2fb1022084e
eurlex · 61996CJ0118 · source updated 28 April 1998