Judgment of the Court (Second Chamber) of 8 June 2000.#Commissioners of Customs and Excise v Midland Bank plc.#Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division (Divisional Court) - United Kingdom.#Value added tax - First and Sixth VAT Directives - Deduction of input tax - Taxable person carrying out both taxable and exempt transactions - Attribution of input services to output transactions - Need for a direct and immediate link.#Case C-98/98.

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Official record CELEX 61998CJ0098 from European Union at Court of Justice of the European Union. Dated 8 June 2000. Status: decided.

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23 official files

• Judgment of the Court (Second Chamber) of 8 June 2000.#Commissioners of Customs and Excise v Midland Bank plc.#Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division (Divisional Court) - United Kingdom.#Value added tax - First and Sixth VAT Directives - Deduction of input tax - Taxable person carrying out both taxable and exempt transactions - Attribution of input services to output transactions - Need for a direct and immediate link.#Case C-98/98.

  judgment · EN · 8 June 2000

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• Presuda Suda (drugo vijeće) od 8. lipnja 2000.#Commissioners of Customs and Excise protiv Midland Bank plc.#Zahtjev za prethodnu odluku: High Court of Justice, Queen's Bench Division (Divisional Court) - Ujedinjena Kraljevina.#Porez na dodanu vrijednost.#Predmet C-98/98.

  judgment · HR · 8 June 2000

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• Sentenza tal-Qorti tal-Ġustizzja (it-Tieni Awla) tat-8 ta' Ġunju 2000.#Commissioners of Customs and Excise vs Midland Bank plc.#Talba għal deċiżjoni preliminari: High Court of Justice, Queen's Bench Division (Divisional Court) - ir-Renju Unit.#Taxxa fuq il-valur miżjud.#Kawża C-98/98.

  judgment · MT · 8 June 2000

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• 2000 m. birželio 8 d. Teisingumo Teismo (antroji kolegija) sprendimas.#Commissioners of Customs and Excise prieš Midland Bank plc.#Prašymas priimti prejudicinį sprendimą: High Court of Justice, Queen's Bench Division (Divisional Court) - Jungtinė Karalystė.#Pridėtinės vertės mokesis.#Byla C-98/98.

  judgment · LT · 8 June 2000

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• Wyrok Trybunału (druga izba) z dnia 8 czerwca 2000 r.#Commissioners of Customs and Excise przeciwko Midland Bank plc.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice, Queen's Bench Division (Divisional Court) - Zjednoczone Królestwo.#Podatek vat.#Sprawa C-98/98.

  judgment · PL · 8 June 2000

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• Sodba Sodišča (drugi senat) z dne 8. junija 2000.#Commissioners of Customs and Excise proti Midland Bank plc.#Predlog za sprejetje predhodne odločbe: High Court of Justice, Queen's Bench Division (Divisional Court) - Združeno kraljestvo.#Davek na dodano vrednost.#Zadeva C-98/98.

  judgment · SL · 8 June 2000

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• Rozsudok Súdneho dvora (druhá komora) z 8. júna 2000.#Commissioners of Customs and Excise proti Midland Bank plc.#Návrh na začatie prejudiciálneho konania High Court of Justice, Queen's Bench Division (Divisional Court) - Spojené kráľovstvo.#Daň z pridanej hodnoty.#Vec C-98/98.

  judgment · SK · 8 June 2000

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• Tiesas spriedums (otrā palāta) 2000. gada 8.jūnijā.#Commissioners of Customs and Excise pret Midland Bank plc.#Lūgums sniegt prejudiciālu nolēmumu: High Court of Justice, Queen's Bench Division (Divisional Court) - Apvienotā Karaliste.#Pievienotās vērtības nodoklis.#Lieta C-98/98.

  judgment · LV · 8 June 2000

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• Απόφαση του Δικαστηρίου (δεύτερο τμήμα) της 8ης Ιουνίου 2000.#Commissioners of Customs and Excise κατά Midland Bank plc.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice, Queen's Bench Division (Divisional Court) - Ηνωμένο Βασίλειο.#Φόρος προστιθεμένης αξίας - Πρώτη και έκτη οδηγία ΦΠΑ - Έκπτωση του φόρου επί των εισροών - Υποκείμενος στον φόρο που πραγματοποιεί φορολογούμενες και απαλλασσόμενες πράξεις - Καταλογισμός του φόρου επί υπηρεσιών που παρασχέθησαν ως εισροές στις πράξεις που πραγματοποιήθηκαν ως εκροές - Ανάγκη υπάρξεως άμεσης σχέσεως.#Υπόθεση C-98/98.

  judgment · EL · 8 June 2000

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• Euroopa Kohtu otsus (teine koda), 8. juuni 2000.#Commissioners of Customs and Excise versus Midland Bank plc.#Eelotsusetaotlus: High Court of Justice, Queen's Bench Division (Divisional Court) - Ühendkuningriik.#Käibemaks.#Kohtuasi C-98/98.

  judgment · ET · 8 June 2000

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• Rozsudek Soudního dvora (druhého senátu) ze dne 8. června 2000.#Commissioners of Customs and Excise proti Midland Bank plc.#Žádost o rozhodnutí o předběžné otázce: High Court of Justice, Queen's Bench Division (Divisional Court) - Spojené království.#Daň z přidané hodnoty.#Věc C-98/98.

  judgment · CS · 8 June 2000

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• Sentenza della Corte (Seconda Sezione) dell'8 giugno 2000.#Commissioners of Customs and Excise contro Midland Bank plc.#Domanda di pronuncia pregiudiziale: High Court of Justice, Queen's Bench Division (Divisional Court) - Regno Unito.#Imposta sul valore aggiunto - Direttive IVA prima e sesta - Detrazione dell'imposta assolta a monte - Soggetto passivo che effettua sia operazioni imponibili sia operazioni esenti da imposta - Imputazione dei servizi a monte alle operazioni effettuate a valle - Necessità di un nesso immediato e diretto.#Causa C-98/98.

  judgment · IT · 8 June 2000

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• Yhteisöjen tuomioistuimen tuomio (toinen jaosto) 8 päivänä kesäkuuta 2000.#Commissioners of Customs and Excise vastaan Midland Bank plc.#Ennakkoratkaisupyyntö: High Court of Justice, Queen's Bench Division (Divisional Court) - Yhdistynyt kuningaskunta.#Arvonlisävero - Ensimmäinen ja kuudes arvonlisäverodirektiivi - Tuotantopanoshankintaan sisältyvän veron vähentäminen - Verovelvollinen, joka tekee sekä verollisia että verosta vapautettuja liiketoimia - Hankittujen palvelujen kohdentaminen myyntiliiketoimiin - Suoran ja välittömän yhteyden välttämättömyys.#Asia C-98/98.

  judgment · FI · 8 June 2000

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• Hotărârea Curții (camera a doua) din data de 8 iunie 2000.#Commissioners of Customs and Excise împotriva Midland Bank plc.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice, Queen's Bench Division (Divisional Court) - Regatul Unit.#Taxa pe valoare adăugată.#Cauza C-98/98.

  judgment · RO · 8 June 2000

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• Domstolens dom (andra avdelningen) den 8 juni 2000.#Commissioners of Customs and Excise mot Midland Bank plc.#Begäran om förhandsavgörande: High Court of Justice, Queen's Bench Division (Divisional Court) - Förenade kungariket.#Mervärdesskatt - Första och sjätte mervärdesskattedirektiven - Avdrag för ingående skatt - Skattskyldig som utför såväl skattepliktiga som inte skattepliktiga transaktioner - Avräkning för ingående tjänster på utgående transaktioner - Krav på ett direkt och omedelbart samband.#Mål C-98/98.

  judgment · SV · 8 June 2000

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• Sentencia del Tribunal de Justicia (Sala Segunda) de 8 de junio de 2000.#Commissioners of Customs and Excise contra Midland Bank plc.#Petición de decisión prejudicial: High Court of Justice, Queen's Bench Division (Divisional Court) - Reino Unido.#Impuesto sobre el Valor Añadido - Primera Directiva y Sexta Directiva sobre el IVA - Deducción del impuesto soportado - Sujeto pasivo que realiza indistintamente operaciones sujetas al impuesto y operaciones exentas - Imputación de los servicios por los que se ha soportado el IVA a las operaciones por las que se repercute - Necesidad de una relación directa e inmediata.#Asunto C-98/98.

  judgment · ES · 8 June 2000

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• A Bíróság (második tanács) június 8.-i ítélete: 2000.#Commissioners of Customs and Excise kontra Midland Bank plc.#Előzetes döntéshozatal iránti kérelem: High Court of Justice, Queen's Bench Division (Divisional Court) - Egyesült Királyság.#Hozzáadottérték-adó.#C-98/98. sz. ügy.

  judgment · HU · 8 June 2000

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• Urteil des Gerichtshofes (Zweite Kammer) vom 8. Juni 2000.#Commissioners of Customs and Excise gegen Midland Bank plc.#Ersuchen um Vorabentscheidung: High Court of Justice, Queen's Bench Division (Divisional Court) - Vereinigtes Königreich.#Mehrwertsteuer - Erste und Sechste Mehrwertsteuerrichtlinie - Vorsteuerabzug - Steuerpflichtiger mit steuerpflichtigen und steuerfreien Umsätzen - Ausgangsumsätze - Zurechnung bezogener Dienstleistungen - Notwendigkeit eines direkten und unmittelbaren Zusammenhangs.#Rechtssache C-98/98.

  judgment · DE · 8 June 2000

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• Domstolens Dom (Anden Afdeling) af 8. juni 2000.#Commissioners of Customs and Excise mod Midland Bank plc.#Anmodning om præjudiciel afgørelse: High Court of Justice, Queen's Bench Division (Divisional Court) - Forenede Kongerige.#Merværdiafgift - Første og sjette momsdirektiv - Fradrag af indgående afgift - Afgiftspligtig person der både udfører afgiftspligtige og afgiftsfri transaktioner - Indgående tjenesteydelser anvendt i forbindelse med udgående transaktioner - Nødvendigheden af en direkte og umiddelbar forbindelse.#Sag C-98/98.

  judgment · DA · 8 June 2000

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• Acórdão do Tribunal (Segunda Secção) de 8 de Junho de 2000.#Commissioners of Customs and Excise contra Midland Bank plc.#Pedido de decisão prejudicial: High Court of Justice, Queen's Bench Division (Divisional Court) - Reino Unido.#Imposto sobre o valor acrescentado - Primeira e Sexta Directivas IVA - Dedução do imposto pago a montante - Sujeito passivo que efectua simultaneamente operações tributáveis e operações isentas - Imputação dos serviços prestados a montante nas operações efectuadas a jusante - Necessidade de uma relação directa e imediata.#Processo C-98/98.

  judgment · PT · 8 June 2000

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• Arrêt de la Cour (deuxième chambre) du 8 juin 2000.#Commissioners of Customs and Excise contre Midland Bank plc.#Demande de décision préjudicielle: High Court of Justice, Queen's Bench Division (Divisional Court) - Royaume-Uni.#Taxe sur la valeur ajoutée - Première et sixième directive TVA - Déduction de la taxe payée en amont - Assujetti effectuant à la fois des opérations taxées et des opérations exonérées - Imputation des services en amont aux opérations effectuées en aval - Nécessité d'un lien direct et immédiat.#Affaire C-98/98.

  judgment · FR · 8 June 2000

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• Arrest van het Hof (Tweede kamer) van 8 juni 2000.#Commissioners of Customs and Excise tegen Midland Bank plc.#Verzoek om een prejudiciële beslissing: High Court of Justice, Queen's Bench Division (Divisional Court) - Verenigd Koninkrijk.#Belasting over toegevoegde waarde - Eerste en Zesde BTW-richtlijn - Aftrek van voorbelasting - Belastingplichtige die zowel belaste als vrijgestelde handelingen verricht - Toerekening van in eerder stadium verrichte diensten aan handelingen in later stadium - Noodzaak van rechtstreekse en onmiddellijke samenhang.#Zaak C-98/98.

  judgment · NL · 8 June 2000

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• Решение на Съда (втори състав) от 8 юни 2000 г.#Commissioners of Customs and Excise срещу Midland Bank plc.#Искане за преюдициално заключение: High Court of Justice, Queen's Bench Division (Divisional Court) - Обединеното кралство.#Данък върху добавената стойност.#Дело C-98/98.

  judgment · BG · 8 June 2000

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