Judgment of the Court (Fifth Chamber) of 19 September 2000.#Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).#References for a preliminary ruling: Tribunal administratif de Nantes and Tribunal administratif de Melun - France.#VAT - Deduction of tax - Exclusion of the right of deduction - Entertainment costs - Proportionality.#Joined cases C-177/99 and C-181/99.

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

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19 September 2000

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19 September 2000 · Decided

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Official record CELEX 61999CJ0177 from European Union at Court of Justice of the European Union. Dated 19 September 2000. Status: decided.

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19 September 2000
Decided
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Presuda Suda (peto vijeće) od 19. rujna 2000.#Ampafrance SA protiv Directeur des services fiscaux de Maine-et-Loire (C-177/99) i Sanofi Synthelabo protiv Directeur des services fiscaux du Val-de-Marne (C-181/99).#Zahtjevi za prethodnu odluku: Tribunal administratif de Nantes i Tribunal administratif de Melun - Francuska.#PDV.#Spojeni predmeti C-177/99 i C-181/99.

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Presuda Suda (peto vijeće) od 19. rujna 2000.#Ampafrance SA protiv Directeur des services fiscaux de Maine-et-Loire (C-177/99) i Sanofi Synthelabo protiv Directeur des services fiscaux du Val-de-Marne (C-181/99).#Zahtjevi za prethodnu odluku: Tribunal administratif de Nantes i Tribunal administratif de Melun - Francuska.#PDV.#Spojeni predmeti C-177/99 i C-181/99.
judgment · HR · 19 September 2000
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2000 m. rugsėjo 19 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#Ampafrance SA prieš Directeur des services fiscaux de Maine-et-Loire (C-177/99) ir Sanofi Synthelabo prieš Directeur des services fiscaux du Val-de-Marne (C-181/99).#Prašymai priimti prejudicinį sprendimą: Tribunal administratif de Nantes ir Tribunal administratif de Melun - Prancūzija.#PVM.#Sujungtos bylos C-177/99 ir C-181/99.
judgment · LT · 19 September 2000
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Rozsudok Súdneho dvora (piata komora) z 19. septembra 2000.#Ampafrance SA proti Directeur des services fiscaux de Maine-et-Loire (C-177/99) a Sanofi Synthelabo proti Directeur des services fiscaux du Val-de-Marne (C-181/99).#Návrhy na začatie prejudiciálneho konania Tribunal administratif de Nantes et Tribunal administratif de Melun - Francúzsko.#DPH.#Spojené veci C-177/99 a C-181/99.
judgment · SK · 19 September 2000
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Tiesas spriedums (piektā palāta) 2000. gada 19.septembrī.#Ampafrance SA pret Directeur des services fiscaux de Maine-et-Loire (C-177/99) un Sanofi Synthelabo pret Directeur des services fiscaux du Val-de-Marne (C-181/99).#Lūgumi sniegt prejudiciālu nolēmumu: Tribunal administratif de Nantes un Tribunal administratif de Melun - Francija.#PVN.#Apvienotās lietas C-177/99 un C-181/99.
judgment · LV · 19 September 2000
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Euroopa Kohtu otsus (viies koda), 19. septeber 2000.#Ampafrance SA versus Directeur des services fiscaux de Maine-et-Loire (C-177/99) ja Sanofi Synthelabo versus Directeur des services fiscaux du Val-de-Marne (C-181/99).#Eelotsusetaotlused: Tribunal administratif de Nantes ja Tribunal administratif de Melun - Prantsusmaa.#Käibemaks.#Liidetud kohtuasjad C-177/99 ja C-181/99.
judgment · ET · 19 September 2000
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Sodba Sodišča (peti senat) z dne 19. septembra 2000.#Ampafrance SA proti Directeur des services fiscaux de Maine-et-Loire (C-177/99) in Sanofi Synthelabo proti Directeur des services fiscaux du Val-de-Marne (C-181/99).#Predloga za sprejetje predhodne odločbe: Tribunal administratif de Nantes in Tribunal administratif de Melun - Francija.#DDV.#Združeni zadevi C-177/99 in C-181/99.
judgment · SL · 19 September 2000
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Решение на Съда (пети състав) от 19 септември 2000 г.#Ampafrance SA срещу Directeur des services fiscaux de Maine-et-Loire (C-177/99) и Sanofi Synthelabo срещу Directeur des services fiscaux du Val-de-Marne (C-181/99).#Искане за преюдициално заключение: Tribunal administratif de Nantes и Tribunal administratif de Melun - Франция.#ДДС.#Съединени дела C-177/99 и C-181/99.
judgment · BG · 19 September 2000
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Rozsudek Soudního dvora (pátého senátu) ze dne 19. září 2000.#Ampafrance SA proti Directeur des services fiscaux de Maine-et-Loire (C-177/99) a Sanofi Synthelabo proti Directeur des services fiscaux du Val-de-Marne (C-181/99).#Žádosti o rozhodnutí o předběžné otázce Tribunal administratif de Nantes a Tribunal administratif de Melun - Francie.#DPH.#Spojené věci C-177/99 a C-181/99.
judgment · CS · 19 September 2000
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Hotărârea Curții (camera a cincea) din data de 19 septembrie 2000.#Ampafrance SA împotriva Directeur des services fiscaux de Maine-et-Loire (C-177/99) și Sanofi Synthelabo împotriva Directeur des services fiscaux du Val-de-Marne (C-181/99).#Cereri având ca obiect pronunțarea unei hotărâri preliminare: Tribunal administratif de Nantes și Tribunal administratif de Melun - Franța.#TVA.#Cauze conexate C-177/99 și C-181/99.
judgment · RO · 19 September 2000
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Arrêt de la Cour (cinquième chambre) du 19 septembre 2000.#Ampafrance SA contre Directeur des services fiscaux de Maine-et-Loire (C-177/99) et Sanofi Synthelabo contre Directeur des services fiscaux du Val-de-Marne (C-181/99).#Demandes de décision préjudicielle: Tribunaux administratifs de Nantes et de Melun - France.#TVA - Déduction de la taxe - Exclusion du droit à déduction - Dépenses de représentation - Proportionnalité.#Affaires jointes C-177/99 et C-181/99.
judgment · FR · 19 September 2000
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Arrest van het Hof (Vijfde kamer) van 19 september 2000.#Ampafrance SA tegen Directeur des services fiscaux de Maine-et-Loire (C-177/99) en Sanofi Synthelabo tegen Directeur des services fiscaux du Val-de-Marne (C-181/99).#Verzoeken om een prejudiciële beslissing: Tribunal administratif de Nantes en Tribunal administratif de Melun - Frankrijk.#BTW - Aftrekt - Uitsluiting van recht op aftrek - Uitgaven voor representatie - Evenredigheid.#Gevoegde zaken C-177/99 en C-181/99.
judgment · NL · 19 September 2000
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Domstolens Dom (Femte Afdeling) af 19. september 2000.#Ampafrance SA mod Directeur des services fiscaux de Maine-et-Loire (C-177/99) og Sanofi Synthelabo mod Directeur des services fiscaux du Val-de-Marne (C-181/99).#Anmodninger om præjudiciel afgørelse: Tribunal administratif de Nantes og Tribunal administratif de Melun - Frankrig.#Merværdiafgift - Fradrag af afgiften - Udelukkelse af fradragsretten - Udgifter til repræsentation - Forholdsmæssighed.#Forenede sager C-177/99 og C-181/99.
judgment · DA · 19 September 2000
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A Bíróság (ötödik tanács) szeptember 19.-i ítélete: 2000.#Ampafrance SA kontra Directeur des services fiscaux de Maine-et-Loire (C-177/99. sz. ügy) és Sanofi Synthelabo kontra Directeur des services fiscaux du Val-de-Marne (C-181/99. sz. ügy).#Előzetes döntéshozatal iránti kérelmek: Tribunal administratif de Nantes et Tribunal administratif de Melun - Franciaország.#HÉA.#C-177/99. és C-181/99. sz. egyesített ügyek.
judgment · HU · 19 September 2000
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Domstolens dom (femte avdelningen) den 19 september 2000.#Ampafrance SA mot Directeur des services fiscaux de Maine-et-Loire (C-177/99) och Sanofi Synthelabo mot Directeur des services fiscaux du Val-de-Marne (C-181/99).#Begäran om förhandsavgörande: Tribunal administratif de Nantes och Tribunal administratif de Melun - Frankrike.#Mervärdesskatt - Avdrag för skatt - Undantag från avdragsrätt - Utgifter för representation - Proportionalitet.#Förenade målen C-177/99 och C-181/99.
judgment · SV · 19 September 2000
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Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 19ης Σεπτεμßρίου 2000.#Ampafrance SA κατά Directeur des services fiscaux de Maine-et-Loire (C-177/99) και Sanofi Synthelabo κατά Directeur des services fiscaux du Val-de-Marne (C-181/99).#Αιτήσεις για την έκδοση προδικαστικής αποφάσεως: Tribunal administratif de Nantes και Tribunal administratif de Melun - Γαλλία.#ΦΠΑ - Έκπτωση του φόρου - Αποκλεισμός από το δικαίωμα εκπτώσεως - Δαπάνες κοινωνικής παραστάσεως - Αναλογικότητα.#Συνεκδικασθείσες υποθέσεις C-177/99 και C-181/99.
judgment · EL · 19 September 2000
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Acórdão do Tribunal (Quinta Secção) de 19 de Setembro de 2000.#Ampafrance SA contra Directeur des services fiscaux de Maine-et-Loire (C-177/99) e Sanofi Synthelabo contra Directeur des services fiscaux du Val-de-Marne (C-181/99).#Pedidos de decisão prejudicial: Tribunal administratif de Nantes e Tribunal administratif de Melun - França.#IVA - Dedução do imposto - Exclusão do direito à dedução - Despesas de representação - Proporcionalidade.#Processos apensos C-177/99 e C-181/99.
judgment · PT · 19 September 2000
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Urteil des Gerichtshofes (Fünfte Kammer) vom 19. September 2000.#Ampafrance SA gegen Directeur des services fiscaux de Maine-et-Loire (C-177/99) und Sanofi Synthelabo gegen Directeur des services fiscaux du Val-de-Marne (C-181/99).#Ersuchen um Vorabentscheidung: Tribunal administratif de Nantes und Tribunal administratif de Melun - Frankreich.#Mehrwertsteuer - Vorsteuerabzug - Ausschluss des Rechts auf Vorsteuerabzug - Repräsentationsaufwendungen - Verhältnismäßigkeit.#Verbundene Rechtssachen C-177/99 und C-181/99.
judgment · DE · 19 September 2000
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Wyrok Trybunału (piąta izba) z dnia 19 września 2000 r.#Ampafrance SA przeciwko Directeur des services fiscaux de Maine-et-Loire (C-177/99) i Sanofi Synthelabo przeciwko Directeur des services fiscaux du Val-de-Marne (C-181/99).#Wnioski o wydanie orzeczenia w trybie prejudycjalnym: Tribunal administratif de Nantes et Tribunal administratif de Melun - Francja.#VAT.#Sprawy połączone C-177/99 oraz C-181/99.
judgment · PL · 19 September 2000
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Sentenza della Corte (Quinta Sezione) del 19 settembre 2000.#Ampafrance SA contro Directeur des services fiscaux de Maine-et-Loire (C-177/99) e Sanofi Synthelabo contro Directeur des services fiscaux du Val-de-Marne (C-181/99).#Domande di pronuncia pregiudiziale: Tribunal administratif de Nantes e Tribunal administratif de Melun - Francia.#IVA - Detrazione dell'imposta - Esclusione del diritto alla detrazione - Spese di rappresentanza - Proporzionalità.#Cause riunite C-177/99 e C-181/99.
judgment · IT · 19 September 2000
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Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) tad-19 ta' Settembru 2000.#Ampafrance SA vs Directeur des services fiscaux de Maine-et-Loire (C-177/99) u Sanofi Synthelabo vs Directeur des services fiscaux du Val-de-Marne (C-181/99).#Talbiet għal deċiżjoni preliminari: Tribunal administratif de Nantes u Tribunal administratif de Melun - Franza.#VAT.#Każijiet Magħquda C-177/99 u C-181/99.
judgment · MT · 19 September 2000
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Yhteisöjen tuomioistuimen tuomio (viides jaosto) 19 päivänä syyskuuta 2000.#Ampafrance SA vastaan Directeur des services fiscaux de Maine-et-Loire (C-177/99) ja Sanofi Synthelabo vastaan Directeur des services fiscaux du Val-de-Marne (C-181/99).#Ennakkoratkaisupyynnöt: Tribunal administratif de Nantes ja Tribunal administratif de Melun - Ranska.#Arvonlisävero - Veron vähentäminen - Vähennysoikeuden rajoittaminen - Edustuskulut - Suhteellisuus.#Yhdistetyt asiat C-177/99 ja C-181/99.
judgment · FI · 19 September 2000
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Sentencia del Tribunal de Justicia (Sala Quinta) de 19 de septiembre de 2000.#Ampafrance SA contra Directeur des services fiscaux de Maine-et-Loire (C-177/99) y Sanofi Synthelabo contra Directeur des services fiscaux du Val-de-Marne (C-181/99).#Peticiones de decisión prejudicial: Tribunal administratif de Nantes y Tribunal administratif de Melun - Francia.#IVA - Deducción del impuesto - Exclusión del derecho a la deducción - Gastos de representación - Proporcionalidad.#Asuntos acumulados C-177/99 y C-181/99.
judgment · ES · 19 September 2000
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Judgment of the Court (Fifth Chamber) of 19 September 2000.#Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).#References for a preliminary ruling: Tribunal administratif de Nantes and Tribunal administratif de Melun - France.#VAT - Deduction of tax - Exclusion of the right of deduction - Entertainment costs - Proportionality.#Joined cases C-177/99 and C-181/99.
judgment · EN · 19 September 2000
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:61999CJ0177
Open data entity: http://publications.europa.eu/resource/cellar/234c39ff-6a29-4de8-9813-e88d43204e1c
eurlex · 61999CJ0177 · source updated 19 September 2000