Judgment of the Court (Sixth Chamber) of 5 October 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc and T.C. Harrison Group Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: Court of Appeal (England & Wales) - United Kingdom.#VAT - Article 11(1) and (4) of the Second Directive - Article 17(2) and (6) of the Sixth Directive - Right of deduction - Exclusions by national rules predating the Sixth Directive.#Case C-305/97.

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Official record CELEX 61997CJ0305 from European Union at Court of Justice of the European Union. Dated 5 October 1999. Status: decided.

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23 official files

• Judgment of the Court (Sixth Chamber) of 5 October 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc and T.C. Harrison Group Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: Court of Appeal (England & Wales) - United Kingdom.#VAT - Article 11(1) and (4) of the Second Directive - Article 17(2) and (6) of the Sixth Directive - Right of deduction - Exclusions by national rules predating the Sixth Directive.#Case C-305/97.

  judgment · EN · 5 October 1999

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• A Bíróság (hatodik tanács) október 5.-i ítélete: 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc és T.C. Harrison Group Ltd kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: Court of Appeal (England & Wales) - Egyesült Királyság.#HÉA.#C-305/97. sz. ügy.

  judgment · HU · 5 October 1999

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• Rozsudok Súdneho dvora (šiesta komora) z 5. októbra 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc a T.C. Harrison Group Ltd proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania Court of Appeal (England & Wales) - Spojené kráľovstvo.#DPH.#Vec C-305/97.

  judgment · SK · 5 October 1999

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• Sodba Sodišča (šesti senat) z dne 5. oktobra 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc in T.C. Harrison Group Ltd proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: Court of Appeal (England & Wales) - Združeno kraljestvo.#DDV.#Zadeva C-305/97.

  judgment · SL · 5 October 1999

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• Tiesas spriedums (sestā palāta) 1999. gada 5.oktobrī.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc un T.C. Harrison Group Ltd pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: Court of Appeal (England & Wales) - Apvienotā Karaliste.#PVN.#Lieta C-305/97.

  judgment · LV · 5 October 1999

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• Euroopa Kohtu otsus (kuues koda), 5. oktoober 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc ja T.C. Harrison Group Ltd versus Commissioners of Customs & Excise.#Eelotsusetaotlus: Court of Appeal (England & Wales) - Ühendkuningriik.#Käibemaks.#Kohtuasi C-305/97.

  judgment · ET · 5 October 1999

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• Решение на Съда (шести състав) от 5 октомври 1999 г.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc и T.C. Harrison Group Ltd срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: Court of Appeal (England & Wales) - Обединеното кралство.#ДДС.#Дело C-305/97.

  judgment · BG · 5 October 1999

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• Domstolens Dom (Sjette Afdeling) af 5. oktober 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc og T.C. Harrison Group Ltd mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: Court of Appeal (England & Wales - Forenede Kongerige.#Moms - Andet direktivs artikel 11, stk. 1 og 4 - Sjette direktivs artikel 17, stk. 2 og 6 - Fradragsret - Undtagelser i henhold til nationale regler vedtaget før sjette direktiv.#Sag C-305/97.

  judgment · DA · 5 October 1999

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• Rozsudek Soudního dvora (šestého senátu) ze dne 5. října 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc a T.C. Harrison Group Ltd proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: Court of Appeal (England & Wales) - Spojené království.#DPH.#Věc C-305/97.

  judgment · CS · 5 October 1999

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• 1999 m. spalio 5 d. Teisingumo Teismo (šeštoji kolegija) sprendimas.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc ir T.C. Harrison Group Ltd prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: Court of Appeal (England & Wales) - Jungtinė Karalystė.#PVM.#Byla C-305/97.

  judgment · LT · 5 October 1999

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• Urteil des Gerichtshofes (Sechste Kammer) vom 5. Oktober 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc und T.C. Harrison Group Ltd gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: Court of Appeal (England & Wales - Vereinigtes Königreich.#Mehrwertsteuer - Artikel 11 Absätze 1 und 4 der Zweiten Richtlinie - Artikel 17 Absätze 2 und 6 der Sechsten Richtlinie - Recht auf Vorsteuerabzug - Ausschluß nach nationalen Rechtsvorschriften, die älter sind als die Sechste Richtlinie.#Rechtssache C-305/97.

  judgment · DE · 5 October 1999

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• Wyrok Trybunału (szósta izba) z dnia 5 października 1999 r.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc i T.C. Harrison Group Ltd przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Court of Appeal (England & Wales) - Zjednoczone Królestwo.#VAT.#Sprawa C-305/97.

  judgment · PL · 5 October 1999

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• Hotărârea Curții (camera a șasea) din data de 5 octombrie 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc și T.C. Harrison Group Ltd împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Court of Appeal (England & Wales) - Regatul Unit.#TVA .#Cauza C-305/97.

  judgment · RO · 5 October 1999

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• Sentenza della Corte (Sesta Sezione) del 5 ottobre 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc e T.C. Harrison Group Ltd contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: Court of Appeal (England & Wales - Regno Unito.#IVA - Art. 11, nn. 1 e 4, della seconda direttiva - Art. 17, nn. 2 e 6, della sesta direttiva - Diritto alla detrazione - Esclusioni in forza di norme nazionali anteriori alla sesta direttiva.#Causa C-305/97.

  judgment · IT · 5 October 1999

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• Yhteisöjen tuomioistuimen tuomio (kuudes jaosto) 5 päivänä lokakuuta 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc ja T.C. Harrison Group Ltd vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: Court of Appeal (England & Wales) - Yhdistynyt kuningaskunta.#Arvonlisävero - Toisen arvonlisäverodirektiivin 11 artiklan 1 ja 4 kohta - Kuudennen arvonlisäverodirektiivin 17 artiklan 2 ja 6 kohta - Vähennysoikeus - Vähennysoikeuden rajoittaminen ennen kuudetta arvonlisäverodirektiiviä annetuilla kansallisilla säännöksillä.#Asia C-305/97.

  judgment · FI · 5 October 1999

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• Domstolens dom (sjätte avdelningen) den 5 oktober 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc och T.C. Harrison Group Ltd mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: Court of Appeal (England & Wales) - Förenade kungariket.#Mervärdesskatt - Artikel 11.1 och 11.4 i andra direktivet - Artikel 17.2 och 17.6 i sjätte direktivet - Rätten till avdrag - Undantag genom nationella regler från tiden före sjätte direktivet.#Mål C-305/97.

  judgment · SV · 5 October 1999

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• Sentencia del Tribunal de Justicia (Sala Sexta) de 5 de octubre de 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc y T.C. Harrison Group Ltd contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: Court of Appeal (England & Wales - Reino Unido.#IVA - Artículo 11, apartados 1 y 4, de la Segunda Directiva - Artículo 17, apartados 2 y 6, de la Sexta Directiva - Derecho a deducción - Exclusiones previstas por normas nacionales anteriores a la Sexta Directiva.#Asunto C-305/97.

  judgment · ES · 5 October 1999

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• Arrêt de la Cour (sixième chambre) du 5 octobre 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc et T.C. Harrison Group Ltd contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: Court of Appeal (England & Wales) - Royaume-Uni.#TVA - Article 11, paragraphes 1 et 4, de la deuxième directive - Article 17, paragraphes 2 et 6, de la sixième directive - Droit à déduction - Exclusions par des règles nationales antérieures à la sixième directive.#Affaire C-305/97.

  judgment · FR · 5 October 1999

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• Sentenza tal-Qorti tal-Ġustizzja (is-Sitt Awla) tal-5 ta' Ottubru 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc u T.C. Harrison Group Ltd vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: Court of Appeal (England & Wales) - ir-Renju Unit.#VAT.#Kawża C-305/97.

  judgment · MT · 5 October 1999

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• Acórdão do Tribunal (Sexta Secção) de 5 de Outubro de 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc e T.C. Harrison Group Ltd contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: Court of Appeal (England & Wales - Reino Unido.#IVA - Artigo 11., n. 1 e 4, da Segunda Directiva - Artigo 17., n. 2 e 6, da Sexta Directiva - Direito à dedução - Exclusões por disposições nacionais anteriores à Sexta Directiva.#Processo C-305/97.

  judgment · PT · 5 October 1999

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• Απόφαση του Δικαστηρίου (έκτο τμήμα) της 5ης Οκτωßρίου 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc και T.C. Harrison Group Ltd κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Court of Appeal (England & Wales - Ηνωμένο Βασίλειο.#ΦΠΑ - Άρθρο 11, παράγραφοι 1 και 4, της δεύτερης οδηγίας - Άρθρο 17, παράγραφοι 2 και 6, της έκτης οδηγίας - Δικαίωμα προς έκπτωση - Εξαιρέσεις προßλεπόμενες από εθνικούς κανόνες προγενέστερους της έκτης οδηγίας.#Υπόθεση C-305/97.

  judgment · EL · 5 October 1999

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• Arrest van het Hof (Zesde kamer) van 5 oktober 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc en T.C. Harrison Group Ltd tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: Court of Appeal (England & Wales - Verenigd Koninkrijk.#BTW - Artikel 11, leden 1 en 4, van de Tweede richtlijn - Artikel 17, leden 2 en 6, van de Zesde richtlijn - Recht op aftrek - Uitsluitingen door nationale bepalingen daterende van vóór de Zesde richtlijn.#Zaak C-305/97.

  judgment · NL · 5 October 1999

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• Presuda Suda (šesto vijeće) od 5. listopada 1999.#Royscot Leasing Ltd, Royscot Industrial Leasing Ltd, Allied Domecq plc i T.C. Harrison Group Ltd protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: Court of Appeal (England & Wales) - Ujedinjena Kraljevina.#Predmet C-305/97.

  judgment · HR · 5 October 1999

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