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CELEX 62000CJ0235

Judgment of the Court (Fifth Chamber) of 13 December 2001.#Commissioners of Customs & Excise v CSC Financial Services Ltd.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - United Kingdom.#Sixth VAT Directive - Article 13B(d)(5) - Exempt transactions - Transactions in securities - Negotiation - Provision of a "call centre" service.#Case C-235/00.

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

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13 December 2001

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13 December 2001

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Official record CELEX 62000CJ0235 from European Union at Court of Justice of the European Union. Dated 13 December 2001. Status: decided.

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Judgment of the Court (Fifth Chamber) of 13 December 2001.#Commissioners of Customs & Excise v CSC Financial Services Ltd.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - United Kingdom.#Sixth VAT Directive - Article 13B(d)(5) - Exempt transactions - Transactions in securities - Negotiation - Provision of a "call centre" service.#Case C-235/00.

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  • Judgment of the Court (Fifth Chamber) of 13 December 2001.#Commissioners of Customs & Excise v CSC Financial Services Ltd.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - United Kingdom.#Sixth VAT Directive - Article 13B(d)(5) - Exempt transactions - Transactions in securities - Negotiation - Provision of a "call centre" service.#Case C-235/00.

    judgment · EN · 13 December 2001

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  • Presuda Suda (peto vijeće) od 13. prosinca 2001.#Commissioners of Customs & Excise protiv CSC Financial Services Ltd.#Zahtjev za prethodnu odluku: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-235/00.

    judgment · HR · 13 December 2001

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  • Sodba Sodišča (peti senat) z dne 13. decembra 2001.#Commissioners of Customs & Excise proti CSC Financial Services Ltd.#Predlog za sprejetje predhodne odločbe: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Združeno kraljestvo.#Šesta direktiva DDV.#Zadeva C-235/00.

    judgment · SL · 13 December 2001

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  • Rozsudok Súdneho dvora (piata komora) z 13. decembra 2001.#Commissioners of Customs & Excise proti CSC Financial Services Ltd.#Návrh na začatie prejudiciálneho konania High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Spojené kráľovstvo.#Šiesta smernica DPH.#Vec C-235/00.

    judgment · SK · 13 December 2001

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  • Rozsudek Soudního dvora (pátého senátu) ze dne 13. prosince 2001.#Commissioners of Customs & Excise proti CSC Financial Services Ltd.#Žádost o rozhodnutí o předběžné otázce: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Spojené království.#Šestá směrnice o DPH.#Věc C-235/00.

    judgment · CS · 13 December 2001

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  • Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) tat-13 ta' Diċembru 2001.#Commissioners of Customs & Excise vs CSC Financial Services Ltd.#Talba għal deċiżjoni preliminari: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - ir-Renju Unit.#Sitt Direttiva VAT.#Kawża C-235/00.

    judgment · MT · 13 December 2001

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  • Euroopa Kohtu otsus (viies koda), 13. detsember 2001.#Commissioners of Customs & Excise versus CSC Financial Services Ltd.#Eelotsusetaotlus: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Ühendkuningriik.#Kuues käibemaksu direktiiv.#Kohtuasi C-235/00.

    judgment · ET · 13 December 2001

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  • Tiesas spriedums (piektā palāta) 2001. gada 13.decembrī.#Commissioners of Customs & Excise pret CSC Financial Services Ltd.#Lūgums sniegt prejudiciālu nolēmumu: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Apvienotā Karaliste.#Sestā PVN direktīva.#Lieta C-235/00.

    judgment · LV · 13 December 2001

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  • Wyrok Trybunału (piąta izba) z dnia 13 grudnia 2001 r.#Commissioners of Customs & Excise przeciwko CSC Financial Services Ltd.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Artykuł 13.#Sprawa C-235/00.

    judgment · PL · 13 December 2001

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  • A Bíróság (ötödik tanács) december 13.-i ítélete: 2001.#Commissioners of Customs & Excise kontra CSC Financial Services Ltd.#Előzetes döntéshozatal iránti kérelem: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Egyesült Királyság.#Hatodik HÉA irányelv.#C-235/00. sz. ügy.

    judgment · HU · 13 December 2001

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  • Hotărârea Curții (camera a cincea) din data de 13 decembrie 2001.#Commissioners of Customs & Excise împotriva CSC Financial Services Ltd.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Regatul Unit.#A șasea directivă TVA.#Cauza C-235/00.

    judgment · RO · 13 December 2001

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  • Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 13ης Δεκεμβρίου 2001.#Commissioners of Customs & Excise κατά CSC Financial Services Ltd.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Ηνωμένο Βασίλειο.#Έκτη οδηγία περί ΦΠΑ - Άρθρο 13, B, στοιχείο δ΄, σημείo 5 - Απαλλασσόμενες πράξεις - Πράξεις που αφορούν τίτλους - Διαπραγμάτευση - Παροχή υπηρεσίας γνωστής ως call center.#Υπόθεση C-235/00.

    judgment · EL · 13 December 2001

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  • Yhteisöjen tuomioistuimen tuomio (viides jaosto) 13 päivänä joulukuuta 2001.#Commissioners of Customs & Excise vastaan CSC Financial Services Ltd.#Ennakkoratkaisupyyntö: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - Kuudennen arvonlisäverodirektiivin 13 artiklan B kohdan d alakohdan 5 alakohta - Verosta vapautetut liiketoimet - Arvopapereita koskevat liiketoimet - Välitys - Call center -palvelu.#Asia C-235/00.

    judgment · FI · 13 December 2001

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  • Sentencia del Tribunal de Justicia (Sala Quinta) de 13 de diciembre de 2001.#Commissioners of Customs & Excise contra CSC Financial Services Ltd.#Petición de decisión prejudicial: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Reino Unido.#Sexta Directiva sobre el IVA - Artículo 13, parte B, letra d), número 5 - Operaciones exentas - Operaciones relativas a títulos valores - Negociación - Prestación de un servicio denominado "call center" (centro de llamadas).#Asunto C-235/00.

    judgment · ES · 13 December 2001

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  • Решение на Съда (пети състав) от 13 декември 2001 г.#Commissioners of Customs & Excise срещу CSC Financial Services Ltd.#Искане за преюдициално заключение: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Обединеното кралство.#Шеста директива ДДС.#Дело C-235/00.

    judgment · BG · 13 December 2001

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  • 2001 m. gruodžio 13 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#Commissioners of Customs & Excise prieš CSC Financial Services Ltd.#Prašymas priimti prejudicinį sprendimą: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Jungtinė Karalystė.#Šeštoji PVM direktyva.#Byla C-235/00.

    judgment · LT · 13 December 2001

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  • Domstolens dom (femte avdelningen) den 13 december 2001.#Commissioners of Customs & Excise mot CSC Financial Services Ltd.#Begäran om förhandsavgörande: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Artikel 13 B d punkt 5 - Transaktioner som är undantagna från skatteplikt - Transaktioner rörande värdepapper - Förhandlingar - Tillhandahållande av en så kallad call center-tjänst.#Mål C-235/00.

    judgment · SV · 13 December 2001

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  • Arrêt de la Cour (cinquième chambre) du 13 décembre 2001.#Commissioners of Customs & Excise contre CBS Financial Services Ltd.#Demande de décision préjudicielle: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Royaume-Uni.#Sixième directive TVA - Article 13, B, sous d), point 5 - Opérations exonérées - Opérations portant sur les titres - Négociation - Fourniture d'un service dit de 'call center'.#Affaire C-235/00.

    judgment · FR · 13 December 2001

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  • Sentenza della Corte (Quinta Sezione) del 13 dicembre 2001.#Commissioners of Customs & Excise contro CSC Financial Services Ltd.#Domanda di pronuncia pregiudiziale: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Regno Unito.#Sesta direttiva IVA - Art. 13, parte B, lett. d), punto 5 - Operazioni esenti - Operazioni relative a titoli - Negoziazione - Fornitura di un servizio denominato di "call center".#Causa C-235/00.

    judgment · IT · 13 December 2001

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  • Acórdão do Tribunal (Quinta Secção) de 13 de Dezembro de 2001.#Commissioners of Customs & Excise contra CSC Financial Services Ltd.#Pedido de decisão prejudicial: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Reino Unido.#Sexta Directiva IVA - Artigo 13.º, B, alínea d), n.º 5 - Operações isentas - Operações relativas a títulos - Negociação - Prestação de um serviço designado "call center".#Processo C-235/00.

    judgment · PT · 13 December 2001

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  • Urteil des Gerichtshofes (Fünfte Kammer) vom 13. Dezember 2001.#Commissioners of Customs & Excise gegen CSC Financial Services Ltd.#Ersuchen um Vorabentscheidung: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Artikel 13 Teil B Buchstabe d Nummer 5 - Befreite Umsätze - Umsätze, die sich auf Wertpapiere beziehen - Vermittlung - Dienstleistungen eines "Call centers".#Rechtssache C-235/00.

    judgment · DE · 13 December 2001

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  • Domstolens Dom (Femte Afdeling) af 13. december 2001.#Commissioners of Customs & Excise mod CSC Financial Services Ltd.#Anmodning om præjudiciel afgørelse: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Forenede Kongerige.#Sjette momsdirektiv - Artikel 13, punkt B, litra d), nr. 5 - Ffritagne transaktioner - Transaktioner i forbindelse med værdipapirer - Forhandlinger - Levering af en såkaldt "call center"-tjenesteydelse.#Sag C-235/00.

    judgment · DA · 13 December 2001

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  • Arrest van het Hof (Vijfde kamer) van 13 december 2001.#Commissioners of Customs & Excise tegen CSC Financial Services Ltd.#Verzoek om een prejudiciële beslissing: High Court of Justice (England & Wales), Queen's Bench Division (Crown Office) - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Artikel 13, B, sub d, punt 5 - Vrijgestelde handelingen - Handelingen inzake waardepapieren - Bemiddeling - Verrichting van een zogenoemde "call center"-dienst.#Zaak C-235/00.

    judgment · NL · 13 December 2001

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