Judgment of the Court (Sixth Chamber) of 28 October 1999.#Skatteministeriet v Bent Vestergaard.#Reference for a preliminary ruling: Højesteret - Denmark.#Freedom to provide services - Income tax - Taxable income - Deduction of expenses for professional training courses - Distinction according to the location of the courses.#Case C-55/98.

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Official record CELEX 61998CJ0055 from European Union at Court of Justice of the European Union. Dated 28 October 1999. Status: decided.

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23 official files

• Judgment of the Court (Sixth Chamber) of 28 October 1999.#Skatteministeriet v Bent Vestergaard.#Reference for a preliminary ruling: Højesteret - Denmark.#Freedom to provide services - Income tax - Taxable income - Deduction of expenses for professional training courses - Distinction according to the location of the courses.#Case C-55/98.

  judgment · EN · 28 October 1999

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• Presuda Suda (šesto vijeće) od 28. listopada 1999.#Skatteministeriet protiv Bent Vestergaard.#Zahtjev za prethodnu odluku: Højesteret - Danska.#Slobodno pružanje usluga.#Predmet C-55/98.

  judgment · HR · 28 October 1999

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• Sentenza tal-Qorti tal-Ġustizzja (is-Sitt Awla) tat-28 ta' Ottubru 1999.#Skatteministeriet vs Bent Vestergaard.#Talba għal deċiżjoni preliminari: Højesteret - id-Danimarka.#Libertà li jiġu provduti servizzi.#Kawża C-55/98.

  judgment · MT · 28 October 1999

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• Euroopa Kohtu otsus (kuues koda), 28. oktoober 1999.#Skatteministeriet versus Bent Vestergaard.#Eelotsusetaotlus: Højesteret - Taani.#Teenuste osutamise vabadus.#Kohtuasi C-55/98.

  judgment · ET · 28 October 1999

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• Rozsudok Súdneho dvora (šiesta komora) z 28. októbra 1999.#Skatteministeriet proti Bent Vestergaard.#Návrh na začatie prejudiciálneho konania Højesteret - Dánsko.#Slobodné poskytovanie služieb.#Vec C-55/98.

  judgment · SK · 28 October 1999

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• Tiesas spriedums (sestā palāta) 1999. gada 28.oktobrī.#Skatteministeriet pret Bent Vestergaard.#Lūgums sniegt prejudiciālu nolēmumu: Højesteret - Dānija.#Pakalpojumu sniegšanas brīvība.#Lieta C-55/98.

  judgment · LV · 28 October 1999

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• Wyrok Trybunału (szósta izba) z dnia 28 października 1999 r.#Skatteministeriet przeciwko Bent Vestergaard.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Højesteret - Dania.#Swobodne świadczenie usług.#Sprawa C-55/98.

  judgment · PL · 28 October 1999

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• Решение на Съда (шести състав) от 28 октомври 1999 г.#Skatteministeriet срещу Bent Vestergaard.#Искане за преюдициално заключение: Højesteret - Дания.#Свободно предоставяне на услуги.#Дело C-55/98.

  judgment · BG · 28 October 1999

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• Hotărârea Curții (camera a șasea) din data de 28 octombrie 1999.#Skatteministeriet împotriva Bent Vestergaard.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Højesteret - Danemarca.#Libertatea de a presta servicii.#Cauza C-55/98.

  judgment · RO · 28 October 1999

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• Arrest van het Hof (Zesde kamer) van 28 oktober 1999.#Skatteministeriet tegen Bent Vestergaard.#Verzoek om een prejudiciële beslissing: Højesteret - Denemarken.#Vrij verrichten van diensten - Inkomstenbelasting - Belastbaar inkomen - Aftrek van uitgaven voor cursussen voor beroepsopleiding - Verschil naargelang het land waar de cursussen worden gegeven.#Zaak C-55/98.

  judgment · NL · 28 October 1999

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• 1999 m. spalio 28 d. Teisingumo Teismo (šeštoji kolegija) sprendimas.#Skatteministeriet prieš Bent Vestergaard.#Prašymas priimti prejudicinį sprendimą: Højesteret - Danija.#Laisvė teikti paslaugas.#Byla C-55/98.

  judgment · LT · 28 October 1999

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• Domstolens dom (sjätte avdelningen) den 28 oktober 1999.#Skatteministeriet mot Bent Vestergaard.#Begäran om förhandsavgörande: Højesteret - Danmark.#Frihet att tillhandahålla tjänster - Inkomstskatt - Skattepliktig inkomst - Avdrag för kostnader för yrkesinriktade kurser - Åtskillnad beroende på i vilket land kurserna äger rum.#Mål C-55/98.

  judgment · SV · 28 October 1999

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• A Bíróság (hatodik tanács) október 28.-i ítélete: 1999.#Skatteministeriet kontra Bent Vestergaard.#Előzetes döntéshozatal iránti kérelem: Højesteret - Dánia.#Szolgáltatásnyújtás szabadsága.#C-55/98. sz. ügy.

  judgment · HU · 28 October 1999

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• Urteil des Gerichtshofes (Sechste Kammer) vom 28. Oktober 1999.#Skatteministeriet gegen Bent Vestergaard.#Ersuchen um Vorabentscheidung: Højesteret - Dänemark.#Dienstleistungsfreiheit - Einkommensteuer - Steuerpflichtiges Einkommen - Abzug von Ausgaben für Fortbildungsveranstaltungen - Unterscheidung nach dem Land, in dem die Veranstaltungen staattfinden.#Rechtssache C-55/98.

  judgment · DE · 28 October 1999

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• Arrêt de la Cour (sixième chambre) du 28 octobre 1999.#Skatteministeriet contre Bent Vestergaard.#Demande de décision préjudicielle: Højesteret - Danemark.#Libre prestation des services - Impôt sur le revenu - Revenu imposable - Déduction des dépenses relatives à des cours de formation professionnelle - Distinction selon le pays dans lequel les cours ont lieu.#Affaire C-55/98.

  judgment · FR · 28 October 1999

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• Sentenza della Corte (Sesta Sezione) del 28 ottobre 1999.#Skatteministeriet contro Bent Vestergaard.#Domanda di pronuncia pregiudiziale: Højesteret - Danimarca.#Libera prestazione dei servizi - Imposta sui redditi - Reddito imponibile - Deduzione delle spese relative a corsi di formazione professionale - Distinzione secondo il paese in cui il corso si è svolto.#Causa C-55/98.

  judgment · IT · 28 October 1999

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• Rozsudek Soudního dvora (šestého senátu) ze dne 28. října 1999.#Skatteministeriet proti Bent Vestergaard.#Žádost o rozhodnutí o předběžné otázce: Højesteret - Dánsko.#Volný pohyb služeb.#Věc C-55/98.

  judgment · CS · 28 October 1999

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• Απόφαση του Δικαστηρίου (έκτο τμήμα) της 28ης Οκτωßρίου 1999.#Skatteministeriet κατά Bent Vestergaard.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Højesteret - Δανία.#Ελεύθερη παροχή υπηρεσιών - Φόρος εισοδήματος - Φορολογητέο εισόδημα - Έκπτωση των αφορωσών μαθήματα επαγγελματικής καταρτίσεως δαπανών - Διάκριση ανάλογα με τη χώρα εντός της οποίας πραγματοποιούνται τα μαθήματα.#Υπόθεση C-55/98.

  judgment · EL · 28 October 1999

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• Yhteisöjen tuomioistuimen tuomio (kuudes jaosto) 28 päivänä lokakuuta 1999.#Skatteministeriet vastaan Bent Vestergaard.#Ennakkoratkaisupyyntö: Højesteret - Tanska.#Palvelujen tarjoamisen vapaus - Tulovero - Veronalainen tulo - Ammatilliseen koulutukseen liittyvästä kurssista aiheutuvien kulujen vähentäminen - Eron tekeminen sen mukaan, missä maassa kurssi pidetään.#Asia C-55/98.

  judgment · FI · 28 October 1999

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• Acórdão do Tribunal (Sexta Secção) de 28 de Outubro de 1999.#Skatteministeriet contra Bent Vestergaard.#Pedido de decisão prejudicial: Højesteret - Dinamarca.#Livre prestação de serviços - Imposto sobre o rendimento - Rendimento tributável - Dedução das despesas relativas a cursos de formação profissional - Distinção em função do país onde os cursos são ministrados.#Processo C-55/98.

  judgment · PT · 28 October 1999

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• Domstolens Dom (Sjette Afdeling) af 28. oktober 1999.#Skatteministeriet mod Bent Vestergaard.#Anmodning om præjudiciel afgørelse: Højesteret - Danmark.#Fri udveksling af tjenesteydelser - Indkomstbeskatning - Skattepligtig indkomst - Fradrag for udgifter til faglige kurser - Sondring på grundlag af, i hvilket land kurserne afholdes.#Sag C-55/98.

  judgment · DA · 28 October 1999

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• Sodba Sodišča (šesti senat) z dne 28. oktobra 1999.#Skatteministeriet proti Bent Vestergaard.#Predlog za sprejetje predhodne odločbe: Højesteret - Danska.#Prosto opravljanje storitev.#Zadeva C-55/98.

  judgment · SL · 28 October 1999

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• Sentencia del Tribunal de Justicia (Sala Sexta) de 28 de octubre de 1999.#Skatteministeriet contra Bent Vestergaard.#Petición de decisión prejudicial: Højesteret - Dinamarca.#Libre prestación de servicios - Impuesto sobre la Renta - Base imponible - Deducción de los gastos relativos a cursos de formación profesional - Distinción según el país donde tienen lugar los cursos.#Asunto C-55/98.

  judgment · ES · 28 October 1999

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