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CELEX 61998CJ0110

Judgment of the Court of 21 March 2000.#Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).#Reference for a preliminary ruling: Tribunal Económico-Administrativo Regional de Cataluña - Spain.#Meaning of national court or tribunal for the purposes of Article 177 of the EC Treaty (now Article 234 EC) - Admissibility - Value added tax - Interpretation of Article 17 of Sixth Directive 77/388/EEC - Deduction of tax paid on inputs - Activities prior to carrying out economic transactions on a regular basis.#Joined cases C-110/98 to C-147/98.

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

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21 March 2000

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21 March 2000 · Decided

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decided

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Taxation

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21 March 2000

Taxation

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Official record CELEX 61998CJ0110 from European Union at Court of Justice of the European Union. Dated 21 March 2000. Status: decided.

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  1. 21 March 2000

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23 official files

Wyrok Trybunału z dnia 21 marca 2000 r.#Gabalfrisa SL i in. przeciwko Agencia Estatal de Administración Tributaria (AEAT).#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Tribunal Económico-Administrativo Regional de Cataluña - Hiszpania.#Dopuszczalność - Podatek vat.#Sprawy połączone C-110/98 do C-147/98.

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  • Wyrok Trybunału z dnia 21 marca 2000 r.#Gabalfrisa SL i in. przeciwko Agencia Estatal de Administración Tributaria (AEAT).#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Tribunal Económico-Administrativo Regional de Cataluña - Hiszpania.#Dopuszczalność - Podatek vat.#Sprawy połączone C-110/98 do C-147/98.

    judgment · PL · 21 March 2000

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  • Rozsudek Soudního dvora ze dne 21. března 2000.#Gabalfrisa SL a další proti Agencia Estatal de Administración Tributaria (AEAT).#Žádost o rozhodnutí o předběžné otázce: Tribunal Económico-Administrativo Regional de Cataluña - Španělsko.#Přípustnost - Daň z přidané hodnoty.#Spojené věci C-110/98 až C-147/98.

    judgment · CS · 21 March 2000

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  • Hotărârea Curții din data de 21 martie 2000.#Gabalfrisa SL și alții împotriva Agencia Estatal de Administración Tributaria (AEAT).#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Tribunal Económico-Administrativo Regional de Cataluña - Spania.#Admisibilitate - Taxa pe valoare adăugată.#Cauze conexate C-110/98 până la C-147/98.

    judgment · RO · 21 March 2000

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  • A Bíróság 2000. március 21-i ítélete.#Gabalfrisa SL és társai kontra Agencia Estatal de Administración Tributaria (AEAT).#Előzetes döntéshozatal iránti kérelem: Tribunal Económico-Administrativo Regional de Cataluña - Spanyolország.#Elfogadhatóság - Hozzáadottérték-adó.#C-110/98-C-147/98. sz. egyesített ügyek.

    judgment · HU · 21 March 2000

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  • Euroopa Kohtu otsus, 21. märts 2000.#Gabalfrisa SL jt. versus Agencia Estatal de Administración Tributaria (AEAT).#Eelotsusetaotlus: Tribunal Económico-Administrativo Regional de Cataluña - Hispaania.#Vastuvõetavus - Käibemaks.#Liidetud kohtuasjad C-110/98 kuni C-147/98.

    judgment · ET · 21 March 2000

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  • Sentenza tal-Qorti tal-Ġustizzja tl-21 ta' Marzu 2000.#Gabalfrisa SL et. vs Agencia Estatal de Administración Tributaria (AEAT).#Talba għal deċiżjoni preliminari: Tribunal Económico-Administrativo Regional de Cataluña - Spanja.#Ammissibbiltà - Taxxa fuq il-valur miżjud.#Każijiet Magħquda C-110/98 sa C-147/98.

    judgment · MT · 21 March 2000

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  • Sodba Sodišča z dne 21. marca 2000.#Gabalfrisa SL in drugi proti Agencia Estatal de Administración Tributaria (AEAT).#Predlog za sprejetje predhodne odločbe: Tribunal Económico-Administrativo Regional de Cataluña - Španija.#Dopustnost - Davek na dodano vrednost.#Združene zadeve C-110/98 do C-147/98.

    judgment · SL · 21 March 2000

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  • Решение на Съда от 21 март 2000 г.#Gabalfrisa SL и други срещу Agencia Estatal de Administración Tributaria (AEAT).#Искане за преюдициално заключение: Tribunal Económico-Administrativo Regional de Cataluña - Испания.#Допустимост - Данък върху добавената стойност.#Съединени дела C-110/98 до C-147/98.

    judgment · BG · 21 March 2000

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  • 2000 m. kovo 21 d. Teisingumo Teismo sprendimas.#Gabalfrisa SL ir kt. prieš Agencia Estatal de Administración Tributaria (AEAT).#Prašymas priimti prejudicinį sprendimą: Tribunal Económico-Administrativo Regional de Cataluña - Ispanija.#Priimtinumas - Pridėtinės vertės mokesis.#Sujungtos bylos C-110/98 iki C-147/98.

    judgment · LT · 21 March 2000

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  • Arrest van het Hof van 21 maart 2000.#Gabalfrisa SL e.a. tegen Agencia Estatal de Administración Tributaria (AEAT).#Verzoek om een prejudiciële beslissing: Tribunal Económico-Administrativo Regional de Cataluña - Spanje.#Begrip nationale rechterlijke instantie in de zin van artikel 177 EG-Verdrag (thans artikel 234 EG) - Ontvankelijkheid - Belasting over toegevoegde waarde - Uitlegging van artikel 17 van Zesde richtlijn (77/388/EEG) - Aftrek van voorbelasting - Activiteiten voorafgaand aan normale verrichting van economische handelingen.#Gevoegde zaken C-110/98 tot C-147/98.

    judgment · NL · 21 March 2000

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  • Rozsudok Súdneho dvora z 21. marca 2000.#Gabalfrisa SL a i. proti Agencia Estatal de Administración Tributaria (AEAT).#Návrh na začatie prejudiciálneho konania Tribunal Económico-Administrativo Regional de Cataluña - Španielsko.#Prípustnosť - Daň z pridanej hodnoty.#Spojené veci C-110/98 až C-147/98.

    judgment · SK · 21 March 2000

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  • Domstolens Dom af 21. marts 2000.#Gabalfrisa SL m.fl. mod Agencia Estatal de Administración Tributaria (AEAT).#Anmodning om præjudiciel afgørelse: Tribunal Económico-Administrativo Regional de Cataluña - Spanien.#Begrebet national ret i betydningen i EF-traktatens artikel 177 (nu artikel 234 EF) - Formaliteten - Merværdiafgift - Fortolkning af artikel 17 i sjette direktiv 77/388/EØF - Fradrag af indgående afgift - Aktiviteter forud for den normale gennemførelse af den økonomiske virksomhed.#Forenede sager C-110/98 - C-147/98.

    judgment · DA · 21 March 2000

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  • Acórdão do Tribunal de 21 de Março de 2000.#Gabalfrisa SL e o. contra Agencia Estatal de Administración Tributaria (AEAT).#Pedido de decisão prejudicial: Tribunal Económico-Administrativo Regional de Cataluña - Espanha.#Conceito de órgão jurisdicional nacional na acepção do artigo 177.º do Tratado CE (actual artigo 234.º CE) - Admissibilidade - Imposto sobre o valor acrescentado - Interpretação do artigo 17.º da Sexta Directiva 77/388/CEE - Dedução do imposto pago a montante - Actividades prévias à realização regular das operações económicas.#Processos apensos C-110/98 a C-147/98.

    judgment · PT · 21 March 2000

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  • Yhteisöjen tuomioistuimen tuomio 21 päivänä maaliskuuta 2000.#Gabalfrisa SL ym. vastaan Agencia Estatal de Administración Tributaria (AEAT).#Ennakkoratkaisupyyntö: Tribunal Económico-Administrativo Regional de Cataluña - Espanja.#EY:n perustamissopimuksen 177 artiklassa (josta on tullut 234 artikla) tarkoitettu kansallinen tuomioistuin - Tutkittavaksi ottaminen - Arvonlisävero - Kuudennen direktiivin 77/388/ETY 17 artiklan tulkinta - Ostoihin sisältyvän veron vähentäminen - Liiketoimien varsinaista toteuttamista edeltävät toiminnot.#Yhdistetyt asiat C-110/98 - C-147/98.

    judgment · FI · 21 March 2000

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  • Tiesas spriedums 2000. gada 21.martā.#Gabalfrisa SL u.c. pret Agencia Estatal de Administración Tributaria (AEAT).#Lūgums sniegt prejudiciālu nolēmumu: Tribunal Económico-Administrativo Regional de Cataluña - Spānija.#Pievienotās vērtības nodoklis.#Apvienotās lietas C-110/98 līdz C-147/98.

    judgment · LV · 21 March 2000

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  • Domstolens dom den 21 mars 2000.#Gabalfrisa SL m.fl. mot Agencia Estatal de Administración Tributaria (AEAT).#Begäran om förhandsavgörande: Tribunal Económico-Administrativo Regional de Cataluña - Spanien.#Begreppet nationell domstol i den mening som avses i artikel 177 i EG-fördraget (nu artikel 234 EG) - Upptagande till sakprövning - Mervärdesskatt - Tolkning av artikel 17 i sjätte direktivet 77/388/EEG - Avdrag för ingående skatt - Transaktioner som hänför sig till tiden före verksamhetens inledande.#Förenade målen C-110/98 till C-147/98.

    judgment · SV · 21 March 2000

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  • Arrêt de la Cour du 21 mars 2000.#Gabalfrisa SL e.a. contre Agencia Estatal de Administración Tributaria (AEAT).#Demande de décision préjudicielle: Tribunal Económico-Administrativo Regional de Cataluña - Espagne.#Notion de juridiction nationale au sens de l'article 177 du traité CE (devenu article 234 CE) - Recevabilité - Taxe sur la valeur ajoutée - Interprétation de l'article 17 de la sixième directive 77/388/CEE - Déduction de la taxe payée en amont - Activités préalables à la réalisation régulière des opérations économiques.#Affaires jointes C-110/98 à C-147/98.

    judgment · FR · 21 March 2000

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  • Sentenza della Corte del 21 marzo 2000.#Gabalfrisa SL e a. contro Agencia Estatal de Administración Tributaria (AEAT).#Domanda di pronuncia pregiudiziale: Tribunal Económico-Administrativo Regional de Cataluña - Spagna.#Nozione di giudice nazionale ai sensi dell'art. 177 del Trattato CE (divenuto art. 234 CE) - Ricevibilità - Imposta sul valore aggiunto - Interpretazione dell'art. 17 della sesta direttiva 77/388/CEE - Detrazione dell'imposta pagata a monte - Attività preliminari alla realizzazione regolare delle operazioni economiche.#Cause riunite C-110/98 a C-147/98.

    judgment · IT · 21 March 2000

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  • Urteil des Gerichtshofes vom 21. März 2000.#Gabalfrisa SL u. a. gegen Agencia Estatal de Administración Tributaria (AEAT).#Ersuchen um Vorabentscheidung: Tribunal Económico-Administrativo Regional de Cataluña - Spanien.#Begriff des nationalen Gerichts im Sinne von Artikel 177 EG-Vertrag (jetzt Artikel 234 EG) - Zulässigkeit - Mehrwertsteuer - Auslegung von Artikel 17 der Sechsten Richtlinie 77/388/EWG - Vorsteuerabzug - Tätigkeiten vor der gewohnheitsmäßigen Ausführung wirtschaftlicher Vorgänge.#Verbundene Rechtssachen C-110/98 bis C-147/98.

    judgment · DE · 21 March 2000

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  • Απόφαση του Δικαστηρίου της 21ης Μαρτίου 2000.#Gabalfrisa SL κ.λπ. κατά Agencia Estatal de Administración Tributaria (AEAT).#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Tribunal Económico-Administrativo Regional de Cataluña - Ισπανία.#Έννοια του εθνικού δικαστηρίου σύμφωνα με το άρθρο 177 της Συνθήκης ΕΚ (νυν άρθρο 234 ΕΚ) - Παραδεκτό - Φόρος προστιθεμένης αξίας - Ερμηνεία του άρθρου 17 της έκτης οδηγίας 77/388/ΕΟΚ - Έκπτωση του καταßληθέντος σε προγενέστερο στάδιο φόρου - Δραστηριότητες που προηγούνται της κανονικής πραγματοποιήσεως οικονομικών πράξεων.#Συνεκδικασθείσες υποθέσεις C-110/98 έως C-147/98.

    judgment · EL · 21 March 2000

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  • Sentencia del Tribunal de Justicia de 21 de marzo de 2000.#Gabalfrisa SL y otros contra Agencia Estatal de Administración Tributaria (AEAT).#Petición de decisión prejudicial: Tribunal Económico-Administrativo Regional de Cataluña - España.#Concepto de órgano jurisdiccional nacional en el sentido del artículo 177 del Tratado CE (actualmente artículo 234 CE) - Admisibilidad - Impuesto sobre el Valor Añadido - Interpretación del artículo 17 de la Sexta Directiva 77/388/CEE - Deducción del Impuesto sobre el Valor Añadido soportado - Actividades previas a la realización regular de operaciones económicas.#Asuntos acumulados C-110/98 a C-147/98.

    judgment · ES · 21 March 2000

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  • Presuda Suda od 21. ožujka 2000.#Gabalfrisa SL i drugi protiv Agencia Estatal de Administración Tributaria (AEAT).#Zahtjev za prethodnu odluku: Tribunal Económico-Administrativo Regional de Cataluña - Španjolska.#Dopuštenost - Porez na dodanu vrijednost.#Spojeni predmeti C-110/98 do C-147/98.

    judgment · HR · 21 March 2000

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  • Judgment of the Court of 21 March 2000.#Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).#Reference for a preliminary ruling: Tribunal Económico-Administrativo Regional de Cataluña - Spain.#Meaning of national court or tribunal for the purposes of Article 177 of the EC Treaty (now Article 234 EC) - Admissibility - Value added tax - Interpretation of Article 17 of Sixth Directive 77/388/EEC - Deduction of tax paid on inputs - Activities prior to carrying out economic transactions on a regular basis.#Joined cases C-110/98 to C-147/98.

    judgment · EN · 21 March 2000

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