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CELEX 61996CJ0349

Judgment of the Court (Sixth Chamber) of 25 February 1999.#Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.#Reference for a preliminary ruling: House of Lords - United Kingdom.#Sixth VAT Directive - Package of services - Single service - Concept - Exemptions - Insurance transactions - 'Assistance activities' - Supplies of services by insurance intermediaries - Restriction of the insurance exemption to transactions of authorised insurers.#Case C-349/96.

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

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25 February 1999

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25 February 1999

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Official record CELEX 61996CJ0349 from European Union at Court of Justice of the European Union. Dated 25 February 1999. Status: decided.

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23 official files

  • Judgment of the Court (Sixth Chamber) of 25 February 1999.#Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.#Reference for a preliminary ruling: House of Lords - United Kingdom.#Sixth VAT Directive - Package of services - Single service - Concept - Exemptions - Insurance transactions - 'Assistance activities' - Supplies of services by insurance intermediaries - Restriction of the insurance exemption to transactions of authorised insurers.#Case C-349/96.

    judgment · EN · 25 February 1999

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  • Presuda Suda (šesto vijeće) od 25. veljače 1999.#Card Protection Plan Ltd (CPP) protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: House of Lords - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-349/96.

    judgment · HR · 25 February 1999

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  • Sodba Sodišča (šesti senat) z dne 25. februarja 1999.#Card Protection Plan Ltd (CPP) proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: House of Lords - Združeno kraljestvo.#Šesta direktiva DDV.#Zadeva C-349/96.

    judgment · SL · 25 February 1999

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  • Tiesas spriedums (sestā palāta) 1999. gada 25.februārī.#Card Protection Plan Ltd (CPP) pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: House of Lords - Apvienotā Karaliste.#Sestā PVN direktīva.#Lieta C-349/96.

    judgment · LV · 25 February 1999

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  • Acórdão do Tribunal (Sexta Secção) de 25 de Fevereiro de 1999.#Card Protection Plan Ltd (CPP) contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: House of Lords - Reino Unido.#Sexta Directiva IVA - Conjunto de prestações de serviços - Prestação de serviço única - Conceito - Isenções - Operações de seguro - Actividades de assistência - Prestações de serviços efectuadas pelos intermediários de seguros - Limitação da isenção das operações de seguro às operações efectuadas por seguradores autorizados.#Processo C-349/96.

    judgment · PT · 25 February 1999

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  • A Bíróság (hatodik tanács) február 25.-i ítélete: 1999.#Card Protection Plan Ltd (CPP) kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: House of Lords - Egyesült Királyság.#Hatodik HÉA irányelv.#C-349/96. sz. ügy.

    judgment · HU · 25 February 1999

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  • Urteil des Gerichtshofes (Sechste Kammer) vom 25. Februar 1999.#Card Protection Plan Ltd (CPP) gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: House of Lords - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Gesamtheit von Dienstleistungen - Erbringung einer einheitlichen Dienstleistung - Begriff - Steuerbefreiungen - Versicherungsumsätze - Beistandsleistungen - Dienstleistungen von Versicherungsvertretern - Beschränkung der Steuerbefreiung von Versicherungsumsätzen auf Umsätze zugelassener Versicherer.#Rechtssache C-349/96.

    judgment · DE · 25 February 1999

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  • Wyrok Trybunału (szósta izba) z dnia 25 lutego 1999 r.#Card Protection Plan Ltd (CPP) przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: House of Lords - Zjednoczone Królestwo.#Szósta dyrektywa VAT.#Sprawa C-349/96.

    judgment · PL · 25 February 1999

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  • Sentenza tal-Qorti tal-Ġustizzja (is-Sitt Awla) tal-25 ta' Frar 1999.#Card Protection Plan Ltd (CPP) vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: House of Lords - ir-Renju Unit.#Sitt Direttiva VAT.#Kawża C-349/96.

    judgment · MT · 25 February 1999

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  • Euroopa Kohtu otsus (kuues koda), 25. veebruar 1999.#Card Protection Plan Ltd (CPP) versus Commissioners of Customs & Excise.#Eelotsusetaotlus: House of Lords - Ühendkuningriik.#Kuues käibemaksu direktiiv.#Kohtuasi C-349/96.

    judgment · ET · 25 February 1999

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  • Hotărârea Curții (camera a șasea) din data de 25 februarie 1999.#Card Protection Plan Ltd (CPP) împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: House of Lords - Regatul Unit.#A șasea directivă TVA.#Cauza C-349/96.

    judgment · RO · 25 February 1999

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  • Решение на Съда (шести състав) от 25 февруари 1999 г.#Card Protection Plan Ltd (CPP) срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: House of Lords - Обединеното кралство.#Шеста директива ДДС.#Дело C-349/96.

    judgment · BG · 25 February 1999

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  • 1999 m. vasario 25 d. Teisingumo Teismo (šeštoji kolegija) sprendimas.#Card Protection Plan Ltd (CPP) prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: House of Lords - Jungtinė Karalystė.#Šeštoji PVM direktyva.#Byla C-349/96.

    judgment · LT · 25 February 1999

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  • Απόφαση του Δικαστηρίου (έκτο τμήμα) της 25ης Φεßρουαρίου 1999.#Card Protection Plan Ltd (CPP) κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: House of Lords - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Σύνολο παρεχομένων υπηρεσιών - Ενιαία παροχή υπηρεσιών - Έννοια - Απαλλαγές - Ασφαλιστικές εργασίες - Δραστηριότητες παροχής ßοηθείας - Υπηρεσίες που παρέχουν οι ασφαλιστικοί πράκτορες - Περιορισμός της απαλλαγής των ασφαλιστικών εργασιών στις διενεργούμενες από εξουσιοδοτημένους ασφαλιστές.#Υπόθεση C-349/96.

    judgment · EL · 25 February 1999

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  • Rozsudok Súdneho dvora (šiesta komora) z 25. februára 1999.#Card Protection Plan Ltd (CPP) proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania House of Lords - Spojené kráľovstvo.#Šiesta smernica DPH.#Vec C-349/96.

    judgment · SK · 25 February 1999

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  • Rozsudek Soudního dvora (šestého senátu) ze dne 25. února 1999.#Card Protection Plan Ltd (CPP) proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: House of Lords - Spojené království.#Šestá směrnice o DPH.#Věc C-349/96.

    judgment · CS · 25 February 1999

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  • Arrêt de la Cour (sixième chambre) du 25 février 1999.#Card Protection Plan Ltd (CPP) contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: House of Lords - Royaume-Uni.#Sixième directive TVA - Ensemble de prestations de services - Prestation de service unique - Notion - Exonérations - Opérations d'assurance - Activités d'assistance - Prestations de services effectuées par les intermédiaires d'assurance - Limitation de l'exonération des opérations d'assurance à celles effectuées par des assureurs agréés.#Affaire C-349/96.

    judgment · FR · 25 February 1999

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  • Sentencia del Tribunal de Justicia (Sala Sexta) de 25 de febrero de 1999.#Card Protection Plan Ltd (CPP) contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: House of Lords - Reino Unido.#Sexta Directiva sobre el IVA - Conjunto de prestaciones de servicios - Prestación de servicio único - Concepto - Exenciones - Operaciones de seguro - Actividades de asistencia - Prestaciones de servicios efectuadas por agentes de seguros - Limitación de la exención de las operaciones de seguro a las efectuadas por aseguradores autorizados.#Asunto C-349/96.

    judgment · ES · 25 February 1999

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  • Arrest van het Hof (Zesde kamer) van 25 februari 1999.#Card Protection Plan Ltd (CPP) tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: House of Lords - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Pakket van diensten - Een enkele dienst - Begrip - Vrijstellingen - Handelingen ter zake van verzekering - Hulpverlening - Diensten verricht door verzekeringsagenten - Beperking van de vrijstelling van handelingen ter zake van verzekering tot die verricht door toegelaten verzekeraars.#Zaak C-349/96.

    judgment · NL · 25 February 1999

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  • Yhteisöjen tuomioistuimen tuomio (kuudes jaosto) 25 päivänä helmikuuta 1999.#Card Protection Plan Ltd (CPP) vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: House of Lords - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - Palvelujen kokonaisuus - Yksittäisen palvelun tarjoamisen käsite - Vapautukset - Vakuutustoiminnat - Apu - Vakuutusasiamiehen tarjoamat palvelut - Vakuutustoimintojen verosta vapauttamisen rajoittaminen luvan saaneiden vakuutuksenantajien toimintoihin.#Asia C-349/96.

    judgment · FI · 25 February 1999

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  • Domstolens Dom (Sjette Afdeling) af 25. februar 1999.#Card Protection Plan Ltd (CPP) mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: House of Lords - Forenede Kongerige.#Sjette momsdirektiv - Levering af en flerhed af tjenesteydelser - Levering af en enkelt tjenesteydelse - Begreb - Fritagelser - Forsikringstransaktioner - Assistance - Tjenesteydelser, som udføres af forsikringsformidlere - Begrænsning af fritagelsen for forsikringstransaktioner til kun at omfatte transaktioner, der foretages af personer, der har tilladelse til at udøve forsikringsvirksomhed.#Sag C-349/96.

    judgment · DA · 25 February 1999

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  • Domstolens dom (sjätte avdelningen) den 25 februari 1999.#Card Protection Plan Ltd (CPP) mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: House of Lords - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Paket av tjänster - En enda tjänst - Begrepp - Undantag - Försäkringstransaktioner - Räddningsservice - Tjänster utförda av försäkringsagenter - Begränsning av undantaget för försäkringstransaktioner till sådana transaktioner som utförs av auktoriserade försäkringsgivare.#Mål C-349/96.

    judgment · SV · 25 February 1999

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  • Sentenza della Corte (Sesta Sezione) del 25 febbraio 1999.#Card Protection Plan Ltd (CPP) contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: House of Lords - Regno Unito.#Sesta direttiva IVA - Insieme di prestazioni di servizi - Prestazione di servizio unico - Nozione - Esenzioni - Operazioni di assicurazione - Attività di assistenza - Prestazioni di servizi effettuate dagli intermediari di assicurazione - Limitazione dell'esenzione delle operazioni di assicurazione a quelle effettuate da assicuratori autorizzati.#Causa C-349/96.

    judgment · IT · 25 February 1999

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