Judgment of the Court (Fifth Chamber) of 22 February 2001.#Abbey National plc v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - United Kingdom.#VAT - Articles 5(8) and 17(2)(a) and (5) of the Sixth VAT Directive - Transfer of a totality of assets - Deduction of input tax on services used by the transferor for the purposes of the transfer - Goods and services used for the purposes of the taxable person's taxable transactions.#Case C-408/98.

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Official record CELEX 61998CJ0408 from European Union at Court of Justice of the European Union. Dated 22 February 2001. Status: decided.

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23 official files

• Judgment of the Court (Fifth Chamber) of 22 February 2001.#Abbey National plc v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - United Kingdom.#VAT - Articles 5(8) and 17(2)(a) and (5) of the Sixth VAT Directive - Transfer of a totality of assets - Deduction of input tax on services used by the transferor for the purposes of the transfer - Goods and services used for the purposes of the taxable person's taxable transactions.#Case C-408/98.

  judgment · EN · 22 February 2001

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• 2001 m. vasario 22 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#Abbey National plc prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Jungtinė Karalystė.#PVM.#Byla C-408/98.

  judgment · LT · 22 February 2001

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• Tiesas spriedums (piektā palāta) 2001. gada 22.februārī.#Abbey National plc pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Apvienotā Karaliste.#PVN.#Lieta C-408/98.

  judgment · LV · 22 February 2001

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• Hotărârea Curții (camera a cincea) din data de 22 februarie 2001.#Abbey National plc împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Regatul Unit.#TVA.#Cauza C-408/98.

  judgment · RO · 22 February 2001

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• Wyrok Trybunału (piąta izba) z dnia 22 lutego 2001 r.#Abbey National plc przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Zjednoczone Królestwo.#VAT.#Sprawa C-408/98.

  judgment · PL · 22 February 2001

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• Domstolens dom (femte avdelningen) den 22 februari 2001.#Abbey National plc mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Förenade kungariket.#Mervärdesskatt - Artiklarna 5.8, 17.2 a och 17.5 i sjätte mervärdesskattedirektivet - Överföring av samtliga tillgångar - Avdrag för den ingående skatt som har betalats för tjänster som överlåtaren har använt i samband med överföringen - Varor och tjänster som används i samband med den skattskyldiga personens skattepliktiga transaktioner.#Mål C-408/98.

  judgment · SV · 22 February 2001

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• Решение на Съда (пети състав) от 22 февруари 2001 г.#Abbey National plc срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Обединеното кралство.#ДДС.#Дело C-408/98.

  judgment · BG · 22 February 2001

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• Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 22ας Φεβρουαρίου 2001.#Abbey National plc κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Ηνωμένο Βασίλειο.#ΦΠΑ - Αρθρα 5, παράγραφος 8, και 17, παράγραφοι 2, στοιχείο α΄, και 5, της έκτης οδηγίας ΦΠΑ - Μεταβίβαση συνόλου αγαθών - Έκπτωση του φόρου επί των εισροών για τις υπηρεσίες που παρεσχέθησαν στον μεταβιβάζοντα για τις ανάγκες της μεταβιβάσεως - Αγαθά και υπηρεσίες που χρησιμοποιούνται για τις ανάγκες των φορολογουμένων πράξεων του υποκειμένου στον φόρο.#Υπόθεση C-408/98.

  judgment · EL · 22 February 2001

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• Rozsudok Súdneho dvora (piata komora) z 22. februára 2001.#Abbey National plc proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Spojené kráľovstvo.#DPH.#Vec C-408/98.

  judgment · SK · 22 February 2001

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• Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) tat-22 ta' Frar 2001.#Abbey National plc vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - ir-Renju Unit.#VAT.#Kawża C-408/98.

  judgment · MT · 22 February 2001

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• Rozsudek Soudního dvora (pátého senátu) ze dne 22. února 2001.#Abbey National plc proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Spojené království.#DPH.#Věc C-408/98.

  judgment · CS · 22 February 2001

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• Sodba Sodišča (peti senat) z dne 22. februarja 2001.#Abbey National plc proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Združeno kraljestvo.#DDV.#Zadeva C-408/98.

  judgment · SL · 22 February 2001

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• A Bíróság (ötödik tanács) február 22.-i ítélete: 2001.#Abbey National plc kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Egyesült Királyság.#HÉA.#C-408/98. sz. ügy.

  judgment · HU · 22 February 2001

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• Arrêt de la Cour (cinquième chambre) du 22 février 2001.#Abbey National plc contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Royaume-Uni.#TVA - Article 5, paragraphe 8, et 17, paragraphes 2, sous a), et 5, de la sixième directive TVA - Transmission d'une universalité de biens - Déduction de la taxe acquittée en amont pour les services utilisés par le cédant pour les besoins de la transmission - Biens et services utilisés pour les besoins des opérations taxées de l'assujetti.#Affaire C-408/98.

  judgment · FR · 22 February 2001

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• Yhteisöjen tuomioistuimen tuomio (viides jaosto) 22 päivänä helmikuuta 2001.#Abbey National plc vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Yhdistynyt kuningaskunta.#Arvonlisävero - Kuudennen arvonlisäverodirektiivin 5 artiklan 8 kohta ja 17 artiklan 2 kohdan a alakohta ja 5 kohta - Varallisuuskokonaisuuden siirto - Arvonlisäveron vähentäminen palveluista, jotka luovuttaja on hankkinut siirtoa varten - Tavarat ja palvelut, joita on käytetty verovelvollisen arvonlisäverollisissa liiketoimissa.#Asia C-408/98.

  judgment · FI · 22 February 2001

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• Acórdão do Tribunal (Quinta Secção) de 22 de Fevereiro de 2001.#Abbey National plc contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Reino Unido.#IVA - Artigos 5.º, n.º 8, e 17.º, n.os 2, alínea a), e 5, da Sexta Directiva IVA - Transmissão de uma universalidade de bens - Dedução do imposto pago a montante pelos serviços utilizados pelo transmitente para os fins da transmissão - Bens e serviços utilizados para os fins das operações tributadas do sujeito passivo.#Processo C-408/98.

  judgment · PT · 22 February 2001

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• Sentenza della Corte (Quinta Sezione) del 22 febbraio 2001.#Abbey National plc contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Regno Unito.#IVA - Artt. 5, n. 8, e 17, nn. 2, lett. a), e 5, della sesta direttiva IVA - Trasferimento di un'universalità di beni - Detrazione dell'imposta versata a monte per i servizi utilizzati dal cedente per le esigenze del trasferimento - Beni e servizi utilizzati per le esigenze delle operazioni del soggetto passivo soggette ad imposta.#Causa C-408/98.

  judgment · IT · 22 February 2001

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• Arrest van het Hof (Vijfde kamer) van 22 februari 2001.#Abbey National plc tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Verenigd Koninkrijk.#BTW - Artikelen 5, lid 8, en 17, lid 2, sub a, en lid 5, van Zesde BTW-richtlijn - Overgang van algemeenheid van goederen - Aftrek van voorbelasting over door de overdrager voor de overgang gebruikte diensten - Goederen en diensten gebruikt ten behoeve van belaste handelingen van de belastingplichtige.#Zaak C-408/98.

  judgment · NL · 22 February 2001

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• Sentencia del Tribunal de Justicia (Sala Quinta) de 22 de febrero de 2001.#Abbey National plc contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Reino Unido.#IVA - Artículos 5, apartado 8, y 17, apartados 2, letra a), y 5, de la Sexta Directiva sobre el IVA - Transmisión de una universalidad de bienes - Deducción del impuesto soportado sobre los servicios utilizados por el cedente para realizar la transmisión - Bienes y servicios utilizados para las necesidades de las operaciones gravadas del sujeto pasivo.#Asunto C-408/98.

  judgment · ES · 22 February 2001

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• Domstolens Dom (Femte Afdeling) af 22. februar 2001.#Abbey National plc mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Forenede Kongerige.#Moms - Artikel 5, stk. 8, og artikel 17, stk. 2, litra a), og stk. 5, i sjette momsdirektiv - Overdragelse af en samlet formuemasse - Fradrag af indgående moms på tjenesteydelser, som overdrageren har anvendt i forbindelse med overdragelsen - Goder og tjenesteydelser anvendt i forbindelse med den afgiftspligtige persons afgiftsmæssige transaktioner.#Sag C-408/98.

  judgment · DA · 22 February 2001

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• Urteil des Gerichtshofes (Fünfte Kammer) vom 22. Februar 2001.#Abbey National plc gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Vereinigtes Königreich.#Mehrwertsteuer - Artikel 5 Absatz 8 und Artikel 17 Absatz 2 Buchstabe a und Absatz 5 der Sechsten Mehrwertsteuerrichtlinie - Übertragung eines Gesamtvermögens - Vorsteuerabzug für die vom Übertragenden für die Zwecke der Übertragung in Anspruch genommenen Dienstleistungen - Gegenstände und Dienstleistungen für Zwecke der besteuerten Umsätze des Steuerpflichtigen.#Rechtssache C-408/98.

  judgment · DE · 22 February 2001

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• Euroopa Kohtu otsus (viies koda), 22. veebruar 2001.#Abbey National plc versus Commissioners of Customs & Excise.#Eelotsusetaotlus: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Ühendkuningriik.#Käibemaks.#Kohtuasi C-408/98.

  judgment · ET · 22 February 2001

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• Presuda Suda (peto vijeće) od 22. veljače 2001.#Abbey National plc protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: High Court of Justice (England & Wales), Queen's Bench Division (Divisional Court) - Ujedinjena Kraljevina.#Predmet C-408/98.

  judgment · HR · 22 February 2001

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