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CELEX 61998CJ0454

Judgment of the Court of 19 September 2000.#Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Sixth VAT Directive - Obligation of Member States to provide for the possibility of adjusting tax improperly mentioned on an invoice - Conditions - Good faith of issuer of invoice.#Case C-454/98.

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

Introduced

19 September 2000

Last action

19 September 2000 · Decided

Status

decided

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Subjects

Taxation

Source updated

19 September 2000

Taxation

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Records

Official record CELEX 61998CJ0454 from European Union at Court of Justice of the European Union. Dated 19 September 2000. Status: decided.

Timeline

  1. 19 September 2000

    Decided

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23 official files

Wyrok Trybunału z dnia 19 września 2000 r.#Schmeink & Cofreth AG & Co. KG przeciwko Finanzamt Borken i Manfred Strobel przeciwko Finanzamt Esslingen.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy.#Szósta dyrektywa VAT.#Sprawa C-454/98.

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  • Wyrok Trybunału z dnia 19 września 2000 r.#Schmeink & Cofreth AG & Co. KG przeciwko Finanzamt Borken i Manfred Strobel przeciwko Finanzamt Esslingen.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy.#Szósta dyrektywa VAT.#Sprawa C-454/98.

    judgment · PL · 19 September 2000

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  • 2000 m. rugsėjo 19 d. Teisingumo Teismo sprendimas.#Schmeink & Cofreth AG & Co. KG prieš Finanzamt Borken ir Manfred Strobel prieš Finanzamt Esslingen.#Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija.#Šeštoji PVM direktyva.#Byla C-454/98.

    judgment · LT · 19 September 2000

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  • Sentenza tal-Qorti tal-Ġustizzja tad-19 ta' Settembru 2000.#Schmeink & Cofreth AG & Co. KG vs Finanzamt Borken u Manfred Strobel vs Finanzamt Esslingen.#Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja.#Sitt Direttiva VAT.#Kawża C-454/98.

    judgment · MT · 19 September 2000

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  • A Bíróság szeptember 19.-i ítélete: 2000.#Schmeink & Cofreth AG & Co. KG kontra Finanzamt Borken és Manfred Strobel kontra Finanzamt Esslingen.#Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország.#Hatodik HÉA irányelv.#C-454/98. sz. ügy.

    judgment · HU · 19 September 2000

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  • Rozsudok Súdneho dvora z 19. septembra 2000.#Schmeink & Cofreth AG & Co. KG proti Finanzamt Borken a Manfred Strobel proti Finanzamt Esslingen.#Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko.#Šiesta smernica DPH.#Vec C-454/98.

    judgment · SK · 19 September 2000

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  • Hotărârea Curții din data de 19 septembrie 2000.#Schmeink & Cofreth AG & Co. KG împotriva Finanzamt Borken și Manfred Strobel împotriva Finanzamt Esslingen.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania.#A șasea directivă TVA.#Cauza C-454/98.

    judgment · RO · 19 September 2000

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  • Presuda Suda od 19. rujna 2000.#Schmeink & Cofreth AG & Co. KG protiv Finanzamt Borken i Manfred Strobel protiv Finanzamt Esslingen.#Zahtjev za prethodnu odluku: Bundesfinanzhof - Njemačka.#Šesta direktiva o PDV-u.#Predmet C-454/98.

    judgment · HR · 19 September 2000

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  • Rozsudek Soudního dvora ze dne 19. září 2000.#Schmeink & Cofreth AG & Co. KG proti Finanzamt Borken a Manfred Strobel proti Finanzamt Esslingen.#Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo.#Šestá směrnice o DPH.#Věc C-454/98.

    judgment · CS · 19 September 2000

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  • Решение на Съда от 19 септември 2000 г.#Schmeink & Cofreth AG & Co. KG срещу Finanzamt Borken и Manfred Strobel срещу Finanzamt Esslingen.#Искане за преюдициално заключение: Bundesfinanzhof - Германия.#Шеста директива ДДС.#Дело C-454/98.

    judgment · BG · 19 September 2000

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  • Sodba Sodišča z dne 19. septembra 2000.#Schmeink & Cofreth AG & Co. KG proti Finanzamt Borken in Manfred Strobel proti Finanzamt Esslingen.#Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija.#Šesta direktiva DDV.#Zadeva C-454/98.

    judgment · SL · 19 September 2000

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  • Tiesas spriedums 2000. gada 19.septembrī.#Schmeink & Cofreth AG & Co. KG pret Finanzamt Borken un Manfred Strobel pret Finanzamt Esslingen.#Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija.#Sestā PVN direktīva.#Lieta C-454/98.

    judgment · LV · 19 September 2000

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  • Απόφαση του Δικαστηρίου της 19ης Σεπτεμßρίου 2000.#Schmeink & Cofreth AG & Co. KG κατά Finanzamt Borken και Manfred Strobel κατά Finanzamt Esslingen.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία.#Έκτη οδηγία ΦΠΑ - Υποχρέωση των κρατών μελών να προßλέπουν τη δυνατότητα διακανονισμού του κακώς αναγραφέντος σε τιμολόγιο φόρου - Προϋποθέσεις - Καλή πίστη του εκδότη του τιμολογίου.#Υπόθεση C-454/98.

    judgment · EL · 19 September 2000

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  • Sentenza della Corte del 19 settembre 2000.#Schmeink & Cofreth AG & Co. KG contro Finanzamt Borken e Manfred Strobel contro Finanzamt Esslingen.#Domanda di pronuncia pregiudiziale: Bundesfinanzhof - Germania.#Sesta direttiva IVA - Obbligo degli Stati membri di prevedere la possibilità di regolarizzazione dell'imposta indebitamente fatturata - Condizioni - Buona fede di chi emette la fattura.#Causa C-454/98.

    judgment · IT · 19 September 2000

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  • Arrêt de la Cour du 19 septembre 2000.#Schmeink & Cofreth AG & Co. KG contre Finanzamt Borken et Manfred Strobel contre Finanzamt Esslingen.#Demande de décision préjudicielle: Bundesfinanzhof - Allemagne.#Sixième directive TVA - Obligation des États membres de prévoir la possibilité de régularisation de la taxe indûment facturée - Conditions - Bonne foi de l'émetteur de la facture.#Affaire C-454/98.

    judgment · FR · 19 September 2000

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  • Domstolens dom den 19 september 2000.#Schmeink & Cofreth AG & Co. KG mot Finanzamt Borken och Manfred Strobel mot Finanzamt Esslingen.#Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland.#Sjätte mervärdesskattedirektivet - Medlemsstaternas skyldighet att föreskriva en möjlighet att rätta en skatt som har fakturerats felaktigt - Villkor - Fakturautställarens goda tro.#Mål C-454/98.

    judgment · SV · 19 September 2000

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  • Euroopa Kohtu otsus, 19. september 2000.#Schmeink & Cofreth AG & Co. KG versus Finanzamt Borken ja Manfred Strobel versus Finanzamt Esslingen.#Eelotsusetaotlus: Bundesfinanzhof - Saksamaa.#Kuues käibemaksu direktiiv.#Kohtuasi C-454/98.

    judgment · ET · 19 September 2000

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  • Urteil des Gerichtshofes vom 19. September 2000.#Schmeink & Cofreth AG & Co. KG gegen Finanzamt Borken und Manfred Strobel gegen Finanzamt Esslingen.#Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland.#Sechste Mehrwertsteuerrichtlinie - Verpflichtung der Mitgliedstaaten, die Möglichkeit einer Berichtigung zu Unrecht in Rechnung gestellter Mehrwertsteuer vorzusehen - Voraussetzungen - Guter Glaube des Ausstellers der Rechnung.#Rechtssache C-454/98.

    judgment · DE · 19 September 2000

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  • Sentencia del Tribunal de Justicia de 19 de septiembre de 2000.#Schmeink & Cofreth AG & Co. KG contra Finanzamt Borken y Manfred Strobel contra Finanzamt Esslingen.#Petición de decisión prejudicial: Bundesfinanzhof - Alemania.#Sexta Directiva del IVA - Obligación de los Estados miembros de prever la posibilidad de regularizar el impuesto indebidamente facturado - Requisitos - Buena fe de quien expide la factura.#Asunto C-454/98.

    judgment · ES · 19 September 2000

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  • Yhteisöjen tuomioistuimen tuomio 19 päivänä syyskuuta 2000.#Schmeink & Cofreth AG & Co. KG vastaan Finanzamt Borken ja Manfred Strobel vastaan Finanzamt Esslingen.#Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa.#Kuudes arvonlisäverodirektiivi - Jäsenvaltioiden velvollisuus huolehtia mahdollisuudesta oikaista perusteettomasti laskutettu vero - Edellytykset - Laskun laatijan vilpitön mieli.#Asia C-454/98.

    judgment · FI · 19 September 2000

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  • Acórdão do Tribunal de 19 de Setembro de 2000.#Schmeink & Cofreth AG & Co. KG contra Finanzamt Borken e Manfred Strobel contra Finanzamt Esslingen.#Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha.#Sexta Directiva IVA - Obrigação dos Estados-Membros de preverem a possibilidade de regularização do imposto indevidamente facturado - Condições - Boa fé do emitente da factura.#Processo C-454/98.

    judgment · PT · 19 September 2000

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  • Domstolens Dom af 19. september 2000.#Schmeink & Cofreth AG & Co. KG mod Finanzamt Borken og Manfred Strobel mod Finanzamt Esslingen.#Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland.#Sjette momsdirektiv - Medlemsstaternes forpligtelse til at give mulighed for berigtigelse af en urigtigt faktureret afgift - Betingelser - Fakturaudstederens gode tro.#Sag C-454/98.

    judgment · DA · 19 September 2000

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  • Arrest van het Hof van 19 september 2000.#Schmeink & Cofreth AG & Co. KG tegen Finanzamt Borken en Manfred Strobel tegen Finanzamt Esslingen.#Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland.#Zesde BTW-richtlijn - Verplichting van lidstaten om herziening van ten onrechte gefactureerde belasting mogelijk te maken - Voorwaarden - Goede trouw van opsteller van factuur.#Zaak C-454/98.

    judgment · NL · 19 September 2000

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  • Judgment of the Court of 19 September 2000.#Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen.#Reference for a preliminary ruling: Bundesfinanzhof - Germany.#Sixth VAT Directive - Obligation of Member States to provide for the possibility of adjusting tax improperly mentioned on an invoice - Conditions - Good faith of issuer of invoice.#Case C-454/98.

    judgment · EN · 19 September 2000

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