Judgment of the Court (Fifth Chamber) of 22 October 1998.#Commissioners of Customs and Excise v T.P. Madgett, R.M. Baldwin and The Howden Court Hotel.#References for a preliminary ruling: High Court of Justice, Queen's Bench Division and Value Added Tax and Duties Tribunal, London - United Kingdom.#VAT - Article 26 of the Sixth VAT Directive - Scheme for travel agents and tour operators - Hotel undertakings - Accommodation and travel package - Basis of calculation of the margin.#Joined cases C-308/96 and C-94/97.

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Official record CELEX 61996CJ0308 from European Union at Court of Justice of the European Union. Dated 22 October 1998. Status: decided.

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23 official files

• Judgment of the Court (Fifth Chamber) of 22 October 1998.#Commissioners of Customs and Excise v T.P. Madgett, R.M. Baldwin and The Howden Court Hotel.#References for a preliminary ruling: High Court of Justice, Queen's Bench Division and Value Added Tax and Duties Tribunal, London - United Kingdom.#VAT - Article 26 of the Sixth VAT Directive - Scheme for travel agents and tour operators - Hotel undertakings - Accommodation and travel package - Basis of calculation of the margin.#Joined cases C-308/96 and C-94/97.

  judgment · EN · 22 October 1998

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• Wyrok Trybunału (piąta izba) z dnia 22 października 1998 r.#Commissioners of Customs and Excise przeciwko T.P. Madgett, R.M. Baldwin i The Howden Court Hotel.#Wnioski o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice, Queen's Bench Division i Value Added Tax and Duties Tribunal, London - Zjednoczone Królestwo.#VAT.#Sprawy połączone C-308/96 oraz C-94/97.

  judgment · PL · 22 October 1998

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• Hotărârea Curții (camera a cincea) din data de 22 octombrie 1998.#Commissioners of Customs and Excise împotriva T.P. Madgett, R.M. Baldwin și The Howden Court Hotel.#Cereri având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice, Queen's Bench Division și Value Added Tax and Duties Tribunal, London - Regatul Unit.#TVA.#Cauze conexate C-308/96 și C-94/97.

  judgment · RO · 22 October 1998

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• Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) tat-22 ta' Ottubru 1998.#Commissioners of Customs and Excise vs T.P. Madgett, R.M. Baldwin u The Howden Court Hotel.#Talbiet għal deċiżjoni preliminari: High Court of Justice, Queen's Bench Division u Value Added Tax and Duties Tribunal, London - ir-Renju Unit.#VAT.#Każijiet Magħquda C-308/96 u C-94/97.

  judgment · MT · 22 October 1998

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• Rozsudok Súdneho dvora (piata komora) z 22. októbra 1998.#Commissioners of Customs and Excise proti T.P. Madgett, R.M. Baldwin a The Howden Court Hotel.#Návrhy na začatie prejudiciálneho konania High Court of Justice, Queen's Bench Division a Value Added Tax and Duties Tribunal, London - Spojené kráľovstvo.#DPH.#Spojené veci C-308/96 a C-94/97.

  judgment · SK · 22 October 1998

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• Presuda Suda (peto vijeće) od 22. listopada 1998.#Commissioners of Customs and Excise protiv T.P. Madgett, R.M. Baldwin i The Howden Court Hotel.#Zahtjevi za prethodnu odluku: High Court of Justice, Queen's Bench Division i Value Added Tax and Duties Tribunal, London - Ujedinjena Kraljevina.#Spojeni predmeti C-308/96 i C-94/97.

  judgment · HR · 22 October 1998

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• Rozsudek Soudního dvora (pátého senátu) ze dne 22. října 1998.#Commissioners of Customs and Excise proti T.P. Madgett, R.M. Baldwin a The Howden Court Hotel.#Žádosti o rozhodnutí o předběžné otázce High Court of Justice, Queen's Bench Division a Value Added Tax and Duties Tribunal, London - Spojené království.#DPH.#Spojené věci C-308/96 a C-94/97.

  judgment · CS · 22 October 1998

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• Tiesas spriedums (piektā palāta) 1998. gada 22.oktobrī.#Commissioners of Customs and Excise pret T.P. Madgett, R.M. Baldwin un The Howden Court Hotel.#Lūgumi sniegt prejudiciālu nolēmumu: High Court of Justice, Queen's Bench Division un Value Added Tax and Duties Tribunal, London - Apvienotā Karaliste.#PVN.#Apvienotās lietas C-308/96 un C-94/97.

  judgment · LV · 22 October 1998

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• Решение на Съда (пети състав) от 22 октомври 1998 г.#Commissioners of Customs and Excise срещу T.P. Madgett, R.M. Baldwin и The Howden Court Hotel.#Искане за преюдициално заключение: High Court of Justice, Queen's Bench Division и Value Added Tax and Duties Tribunal, London - Обединеното кралство.#ДДС.#Съединени дела C-308/96 и C-94/97.

  judgment · BG · 22 October 1998

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• 1998 m. spalio 22 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#Commissioners of Customs and Excise prieš T.P. Madgett, R.M. Baldwin ir The Howden Court Hotel.#Prašymai priimti prejudicinį sprendimą: High Court of Justice, Queen's Bench Division ir Value Added Tax and Duties Tribunal, London - Jungtinė Karalystė.#PVM.#Sujungtos bylos C-308/96 ir C-94/97.

  judgment · LT · 22 October 1998

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• Euroopa Kohtu otsus (viies koda), 22. oktoober 1998.#Commissioners of Customs and Excise versus T.P. Madgett, R.M. Baldwin ja The Howden Court Hotel.#Eelotsusetaotlused: High Court of Justice, Queen's Bench Division ja Value Added Tax and Duties Tribunal, London - Ühendkuningriik.#Käibemaks.#Liidetud kohtuasjad C-308/96 ja C-94/97.

  judgment · ET · 22 October 1998

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• Sodba Sodišča (peti senat) z dne 22. oktobra 1998.#Commissioners of Customs and Excise proti T.P. Madgett, R.M. Baldwin in The Howden Court Hotel.#Predloga za sprejetje predhodne odločbe: High Court of Justice, Queen's Bench Division in Value Added Tax and Duties Tribunal, London - Združeno kraljestvo.#DDV.#Združeni zadevi C-308/96 in C-94/97.

  judgment · SL · 22 October 1998

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• Arrest van het Hof (Vijfde kamer) van 22 oktober 1998.#Commissioners of Customs and Excise tegen T.P. Madgett, R.M. Baldwin en The Howden Court Hotel.#Verzoeken om een prejudiciële beslissing: High Court of Justice, Queen's Bench Division en Value Added Tax and Duties Tribunal, London - Verenigd Koninkrijk.#BTW - Artikel 26 van Zesde BTW-richtlijn - Regeling voor reisbureaus en reisorganisatoren - Hotelbedrijven - Totaalbedrag voor verblijf en reis - Berekeningsgrondslag van winstmarge.#Gevoegde zaken C-308/96 en C-94/97.

  judgment · NL · 22 October 1998

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• Sentenza della Corte (Quinta Sezione) del 22 ottobre 1998.#Commissioners of Customs and Excise contro T.P. Madgett, R.M. Baldwin e The Howden Court Hotel.#Domanda di pronuncia pregiudiziale: High Court of Justice, Queen's Bench Division e Value Added Tax and Duties Tribunal, London - Regno Unito.#IVA - Art. 26 della sesta direttiva IVA - Regime delle agenzie di viaggio e degli organizzatori di giri turistici - Imprese alberghiere - Pacchetto "tutto compreso" comprendente il soggiorno e il viaggio - Base di calcolo del margine.#Cause riunite C-308/96 e C-94/97.

  judgment · IT · 22 October 1998

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• A Bíróság (ötödik tanács) 1998. október 22-i ítélete.#Commissioners of Customs and Excise kontra T.P. Madgett, R.M. Baldwin és The Howden Court Hotel.#Előzetes döntéshozatal iránti kérelmek: High Court of Justice, Queen's Bench Division és Value Added Tax and Duties Tribunal, London - Egyesült Királyság.#HÉA.#C-308/96. és C-94/97. sz. egyesített ügyek.

  judgment · HU · 22 October 1998

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• Arrêt de la Cour (cinquième chambre) du 22 octobre 1998.#Commissioners of Customs and Excise contre T.P. Madgett, R.M. Baldwin et The Howden Court Hotel.#Demandes de décision préjudicielle: High Court of Justice, Queen's Bench Division et Value Added Tax and Duties Tribunal, London - Royaume-Uni.#TVA - Article 26 de la sixième directive TVA - Régime des agences de voyage et organisateurs de circuits touristiques - Entreprises hôtelières - Forfait comprenant le séjour et le voyage - Base de calcul de la marge.#Affaires jointes C-308/96 et C-94/97.

  judgment · FR · 22 October 1998

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• Yhteisöjen tuomioistuimen tuomio (viides jaosto) 22 päivänä lokakuuta 1998.#Commissioners of Customs and Excise vastaan T.P. Madgett, R.M. Baldwin ja The Howden Court Hotel.#Ennakkoratkaisupyyntö: High Court of Justice, Queen's Bench Division ja Value Added Tax and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Arvonlisävero - Kuudennen arvonlisäverodirektiivin 26 artikla - Matkatoimistoja ja turistimatkojen järjestäjiä koskeva järjestelmä - Hotelliyritykset - Matkapaketti, johon kuuluu oleskelu hotellissa ja matka - Katteen laskemisen perusta.#Yhdistetyt asiat C-308/96 ja C-94/97.

  judgment · FI · 22 October 1998

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• Domstolens Dom (Femte Afdeling) af 22. oktober 1998.#Commissioners of Customs and Excise mod T.P. Madgett, R.M. Baldwin og The Howden Court Hotel.#Anmodning om præjudiciel afgørelse: High Court of Justice, Queen's Bench Division og Value Added Tax and Duties Tribunal, London - Forenede Kongerige.#Moms - Artikel 26 i sjette momsdirektiv - Særordningen for rejsebureauer og personer, der organiserer turistrejser - Hotelvirksomhed - Pakke, der omfatter rejse og ophold - Grundlaget for beregningen af fortjenstmargenen.#Forenede sager C-308/96 og C-94/97.

  judgment · DA · 22 October 1998

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• Domstolens dom (femte avdelningen) den 22 oktober 1998.#Commissioners of Customs and Excise mot T.P. Madgett, R.M. Baldwin och The Howden Court Hotel.#Begäran om förhandsavgörande: High Court of Justice, Queen's Bench Division och Value Added Tax and Duties Tribunal, London - Förenade kungariket.#Mervärdeskatt - Artikel 26 i sjätte mervärdesskattedirektivet - Regler för resebyråer och researrangörer - Hotellföretag - Paket som omfattar hotellvistelse och resa - Beräkningsgrund för vinstmarginalen.#Förenade målen C-308/96 och C-94/97.

  judgment · SV · 22 October 1998

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• Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 22ας Οκτωßρίου 1998.#Commissioners of Customs and Excise κατά T.P. Madgett, R.M. Baldwin και The Howden Court Hotel.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice, Queen's Bench Division και Value Added Tax and Duties Tribunal, London - Ηνωμένο Βασίλειο.#ΦΠΑ - Άρθρο 26 της έκτης οδηγίας ΦΠΑ - Καθεστώς των πρακτορείων ταξιδίων και των οργανωτών περιηγήσεων - Ξενοδοχειακές επιχειρήσεις - Πακέτο περιλαμßάνον τη διαμονή και το ταξίδι - Βάση υπολογισμού του περιθωρίου κέρδους.#Συνεκδικασθείσες υποθέσεις C-308/96 και C-94/97.

  judgment · EL · 22 October 1998

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• Acórdão do Tribunal (Quinta Secção) de 22 de Outubro de 1998.#Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin e The Howden Court Hotel.#Pedido de decisão prejudicial: High Court of Justice, Queen's Bench Division e Value Added Tax and Duties Tribunal, London - Reino Unido.#IVA - Artigo 26. da Sexta Directiva IVA - Regime das agências de viagem e dos organizadores de circuitos turísticos - Empresas hoteleiras - Pacote que inclui a estada e a viagem - Base de cálculo da margem.#Processos apensos C-308/96 e C-94/97.

  judgment · PT · 22 October 1998

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• Sentencia del Tribunal de Justicia (Sala Quinta) de 22 de octubre de 1998.#Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.#Petición de decisión prejudicial: High Court of Justice, Queen's Bench Division y Value Added Tax and Duties Tribunal, London - Reino Unido.#IVA - Artículo 26 de la Sexta Directiva IVA - Régimen de las agencias de viajes y organizadores de circuitos turísticos - Empresas hoteleras - Viaje combinado que comprende estancia y transporte - Base de cálculo del margen.#Asuntos acumulados C-308/96 y C-94/97.

  judgment · ES · 22 October 1998

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• Urteil des Gerichtshofes (Fünfte Kammer) vom 22. Oktober 1998.#Commissioners of Customs and Excise gegen T.P. Madgett, R.M. Baldwin und The Howden Court Hotel.#Ersuchen um Vorabentscheidung: High Court of Justice, Queen's Bench Division und Value Added Tax and Duties Tribunal, London - Vereinigtes Königreich.#Mehrwertsteuer - Artikel 26 der Sechsten Mehrwertsteuerrichtlinie - Regelung für Reisebüros und Reiseveranstalter - Hotelbetriebe - Aufenthalt und Reise umfassendes pauschales Leistungspaket - Grundlage für die Berechnung der Marge.#Verbundene Rechtssachen C-308/96 und C-94/97.

  judgment · DE · 22 October 1998

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