Judgment of the Court (Fifth Chamber) of 12 December 2002.#Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.#Reference for a preliminary ruling: Finanzgericht Münster - Germany.#Freedom of establishment - Tax provisions - Corporation tax - Covert distribution of profits - Tax credit - Coherence of the tax system - Tax evasion.#Case C-324/00.

Records

Official record CELEX 62000CJ0324 from European Union at Court of Justice of the European Union. Dated 12 December 2002. Status: decided.

Timeline

1. 12 December 2002

   Decided

   Source: work_date_document

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Documents

23 official files

• Judgment of the Court (Fifth Chamber) of 12 December 2002.#Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.#Reference for a preliminary ruling: Finanzgericht Münster - Germany.#Freedom of establishment - Tax provisions - Corporation tax - Covert distribution of profits - Tax credit - Coherence of the tax system - Tax evasion.#Case C-324/00.

  judgment · EN · 12 December 2002

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• Presuda Suda (peto vijeće) od 12. prosinca 2002.#Lankhorst-Hohorst GmbH protiv Finanzamt Steinfurt.#Zahtjev za prethodnu odluku: Finanzgericht Münster - Njemačka.#Predmet C-324/00.

  judgment · HR · 12 December 2002

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• Wyrok Trybunału (piąta izba) z dnia 12 grudnia 2002 r.#Lankhorst-Hohorst GmbH przeciwko Finanzamt Steinfurt.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Finanzgericht Münster - Niemcy.#Swoboda przedsiębiorczości.#Sprawa C-324/00.

  judgment · PL · 12 December 2002

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• Euroopa Kohtu otsus (viies koda), 12. detsember 2002.#Lankhorst-Hohorst GmbH versus Finanzamt Steinfurt.#Eelotsusetaotlus: Finanzgericht Münster - Saksamaa.#Asutamisvabadus.#Kohtuasi C-324/00.

  judgment · ET · 12 December 2002

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• Sentenza tal-Qorti tal-Ġustizzja (il-Ħames Awla) tat-12 ta' Diċembru 2002.#Lankhorst-Hohorst GmbH vs Finanzamt Steinfurt.#Talba għal deċiżjoni preliminari: Finanzgericht Münster - il-Ġermanja.#Libertà ta' stabbiliment.#Kawża C-324/00.

  judgment · MT · 12 December 2002

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• Решение на Съда (пети състав) от 12 декември 2002 г.#Lankhorst-Hohorst GmbH срещу Finanzamt Steinfurt.#Искане за преюдициално заключение: Finanzgericht Münster - Германия.#Свобода на установяване.#Дело C-324/00.

  judgment · BG · 12 December 2002

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• Sodba Sodišča (peti senat) z dne 12. decembra 2002.#Lankhorst-Hohorst GmbH proti Finanzamt Steinfurt.#Predlog za sprejetje predhodne odločbe: Finanzgericht Münster - Nemčija.#Svoboda ustanavljanja.#Zadeva C-324/00.

  judgment · SL · 12 December 2002

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• Hotărârea Curții (camera a cincea) din data de 12 decembrie 2002.#Lankhorst-Hohorst GmbH împotriva Finanzamt Steinfurt.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Finanzgericht Münster - Germania.#Libertate de stabilire.#Cauza C-324/00.

  judgment · RO · 12 December 2002

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• Sentenza della Corte (Quinta Sezione) del 12 dicembre 2002.#Lankhorst-Hohorst GmbH contro Finanzamt Steinfurt.#Domanda di pronuncia pregiudiziale: Finanzgericht Münster - Germania.#Libertà di stabilimento - Legislazione fiscale - Imposta sulle società - Distribuzione dissimulata di utili - Credito d'imposta - Coerenza del sistema fiscale - Evasione fiscale.#Causa C-324/00.

  judgment · IT · 12 December 2002

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• Sentencia del Tribunal de Justicia (Sala Quinta) de 12 de diciembre de 2002.#Lankhorst-Hohorst GmbH contra Finanzamt Steinfurt.#Petición de decisión prejudicial: Finanzgericht Münster - Alemania.#Libertad de establecimiento - Régimen tributario - Impuesto sobre sociedades - Distribución encubierta de beneficios - Crédito fiscal - Coherencia del régimen fiscal - Evasión fiscal.#Asunto C-324/00.

  judgment · ES · 12 December 2002

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• 2002 m. gruodžio 12 d. Teisingumo Teismo (penktoji kolegija) sprendimas.#Lankhorst-Hohorst GmbH prieš Finanzamt Steinfurt.#Prašymas priimti prejudicinį sprendimą: Finanzgericht Münster - Vokietija.#Įsisteigimo laisvė.#Byla C-324/00.

  judgment · LT · 12 December 2002

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• Rozsudok Súdneho dvora (piata komora) z 12. decembra 2002.#Lankhorst-Hohorst GmbH proti Finanzamt Steinfurt.#Návrh na začatie prejudiciálneho konania Finanzgericht Münster - Nemecko.#Sloboda usadiť sa.#Vec C-324/00.

  judgment · SK · 12 December 2002

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• Tiesas spriedums (piektā palāta) 2002. gada 12.decembrī.#Lankhorst-Hohorst GmbH pret Finanzamt Steinfurt.#Lūgums sniegt prejudiciālu nolēmumu: Finanzgericht Münster - Vācija.#Brīvība veikt uzņēmējdarbību.#Lieta C-324/00.

  judgment · LV · 12 December 2002

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• Urteil des Gerichtshofes (Fünfte Kammer) vom 12. Dezember 2002.#Lankhorst-Hohorst GmbH gegen Finanzamt Steinfurt.#Ersuchen um Vorabentscheidung: Finanzgericht Münster - Deutschland.#Niederlassungsfreiheit - Steuerrecht - Körperschaftsteuer - Verdeckte Gewinnausschüttung - Steueranrechnung - Kohärenz des Steuersystems - Steuerumgehung.#Rechtssache C-324/00.

  judgment · DE · 12 December 2002

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• Arrêt de la Cour (cinquième chambre) du 12 décembre 2002.#Lankhorst-Hohorst GmbH contre Finanzamt Steinfurt.#Demande de décision préjudicielle: Finanzgericht Münster - Allemagne.#Liberté d'établissement - Fiscalité - Impôt des sociétés - Distribution déguisée de bénéfices - Crédit d'impôt - Cohérence du système fiscal - Évasion fiscale.#Affaire C-324/00.

  judgment · FR · 12 December 2002

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• Domstolens Dom (Femte Afdeling) af 12. december 2002.#Lankhorst-Hohorst GmbH mod Finanzamt Steinfurt.#Anmodning om præjudiciel afgørelse: Finanzgericht Münster - Tyskland.#Etableringsfrihed - beskatning - selskabsskat - maskeret udbytte - skattegodtgørelse - sammenhæng i beskatningsordningen - skatteunddragelse.#Sag C-324/00.

  judgment · DA · 12 December 2002

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• Απόφαση του Δικαστηρίου (πέμπτο τμήμα) της 12ης Δεκεμβρίου 2002.#Lankhorst-Hohorst GmbH κατά Finanzamt Steinfurt.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Finanzgericht Münster - Γερμανία.#Ελευθερία εγκαταστάσεως - Φορολογία - Φορολόγηση των εταιριών - Συγκεκαλυμμένη διανομή κερδών - Πίστωση φόρου - Συνοχή του φορολογικού συστήματος - Φοροαποφυγή.#Υπόθεση C-324/00.

  judgment · EL · 12 December 2002

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• Yhteisöjen tuomioistuimen tuomio (viides jaosto) 12 päivänä joulukuuta 2002.#Lankhorst-Hohorst GmbH vastaan Finanzamt Steinfurt.#Ennakkoratkaisupyyntö: Finanzgericht Münster - Saksa.#Sijoittautumisvapaus - Verotus - Yhteisövero - Peitelty voitonjako - Yhtiöveron hyvitys - Verojärjestelmän johdonmukaisuus - Veron kiertäminen.#Asia C-324/00.

  judgment · FI · 12 December 2002

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• Domstolens dom (femte avdelningen) den 12 december 2002.#Lankhorst-Hohorst GmbH mot Finanzamt Steinfurt.#Begäran om förhandsavgörande: Finanzgericht Münster - Tyskland.#Etableringsfrihet - Skattesystem - Bolagsskatt - Förtäckt vinstutdelning - Skattekredit - Kongruens i skattesystemet - Skatteflykt.#Mål C-324/00.

  judgment · SV · 12 December 2002

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• Arrest van het Hof (Vijfde kamer) van 12 december 2002.#Lankhorst-Hohorst GmbH tegen Finanzamt Steinfurt.#Verzoek om een prejudiciële beslissing: Finanzgericht Münster - Duitsland.#Vrijheid van vestiging - Belastingen - Vennootschapsbelasting - Verkapte winstuitkeringen - Belastingaftrek - Samenhang van belastingstelsel - Belastingontwijking.#Zaak C-324/00.

  judgment · NL · 12 December 2002

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• Acórdão do Tribunal (Quinta Secção) de 12 de Dezembro de 2002.#Lankhorst-Hohorst GmbH contra Finanzamt Steinfurt.#Pedido de decisão prejudicial: Finanzgericht Münster - Alemanha.#Liberdade de estabelecimento - Fiscalidade - Imposto sobre os rendimentos das pessoas colectivas - Distribuição encoberta de lucros - Dedução fiscal - Coerência do regime fiscal - Evasão fiscal.#Processo C-324/00.

  judgment · PT · 12 December 2002

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• Rozsudek Soudního dvora (pátého senátu) ze dne 12. prosince 2002.#Lankhorst-Hohorst GmbH proti Finanzamt Steinfurt.#Žádost o rozhodnutí o předběžné otázce: Finanzgericht Münster - Německo.#Svoboda usazování.#Věc C-324/00.

  judgment · CS · 12 December 2002

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• A Bíróság (ötödik tanács) 2002. december 12-i ítélete.#Lankhorst-Hohorst GmbH kontra Finanzamt Steinfurt.#Előzetes döntéshozatal iránti kérelem: Finanzgericht Münster - Németország.#Letelepedés szabadsága.#C-324/00. sz. ügy.

  judgment · HU · 12 December 2002

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