Judgment of the Court (Sixth Chamber) of 19 June 2003. # Commissioners of Customs & Excise v First Choice Holidays plc. # Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. # Sixth VAT Directive - Article 26(2) - Special scheme for the taxation of travel agents and tour operators - Taxable amount - Margin - Total amount to be paid by the traveller. # Case C-149/01.

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Official record CELEX 62001CJ0149 from European Union at Court of Justice of the European Union. Dated 19 June 2003. Status: decided.

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23 official files

• Judgment of the Court (Sixth Chamber) of 19 June 2003. # Commissioners of Customs & Excise v First Choice Holidays plc. # Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. # Sixth VAT Directive - Article 26(2) - Special scheme for the taxation of travel agents and tour operators - Taxable amount - Margin - Total amount to be paid by the traveller. # Case C-149/01.

  judgment · EN · 19 June 2003

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• Решение на Съда (шести състав) от 19 юни 2003 г. # Commissioners of Customs & Excise срещу First Choice Holidays plc. # Искане за преюдициално заключение: Court of Appeal (England & Wales) (Civil Division) - Обединеното кралство. # Шеста директива ДДС. # Дело C-149/01.

  judgment · BG · 19 June 2003

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• Rozsudek Soudního dvora (šestého senátu) ze dne 19. června 2003. # Commissioners of Customs & Excise proti First Choice Holidays plc. # Žádost o rozhodnutí o předběžné otázce: Court of Appeal (England & Wales) (Civil Division) - Spojené království. # Šestá směrnice o DPH. # Věc C-149/01.

  judgment · CS · 19 June 2003

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• A Bíróság (hatodik tanács) június 19.-i ítélete: 2003. # Commissioners of Customs & Excise kontra First Choice Holidays plc. # Előzetes döntéshozatal iránti kérelem: Court of Appeal (England & Wales) (Civil Division) - Egyesült Királyság. # Hatodik HÉA irányelv. # C-149/01. sz. ügy

  judgment · HU · 19 June 2003

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• Tiesas spriedums (sestā palāta) 2003. gada 19.jūnijā. # Commissioners of Customs & Excise pret First Choice Holidays plc. # Lūgums sniegt prejudiciālu nolēmumu: Court of Appeal (England & Wales) (Civil Division) - Apvienotā Karaliste. # Sestā PVN direktīva. # Lieta C-149/01.

  judgment · LV · 19 June 2003

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• Euroopa Kohtu otsus (kuues koda), 19. juuni 2003. # Commissioners of Customs & Excise versus First Choice Holidays plc. # Eelotsusetaotlus: Court of Appeal (England & Wales) (Civil Division) - Ühendkuningriik. # Kuues käibemaksu direktiiv. # Kohtuasi C-149/01.

  judgment · ET · 19 June 2003

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• 2003 m. birželio 19 d. Teisingumo Teismo (šeštoji kolegija) sprendimas. # Commissioners of Customs & Excise prieš First Choice Holidays plc. # Prašymas priimti prejudicinį sprendimą: Court of Appeal (England & Wales) (Civil Division) - Jungtinė Karalystė. # Šeštoji PVM direktyva. # Byla C-149/01.

  judgment · LT · 19 June 2003

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• Hotărârea Curții (camera a șasea) din data de 19 iunie 2003. # Commissioners of Customs & Excise împotriva First Choice Holidays plc. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Court of Appeal (England & Wales) (Civil Division) - Regatul Unit. # A șasea directivă TVA. # Cauza C-149/01.

  judgment · RO · 19 June 2003

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• Wyrok Trybunału (szósta izba) z dnia 19 czerwca 2003 r. # Commissioners of Customs & Excise przeciwko First Choice Holidays plc. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Court of Appeal (England & Wales) (Civil Division) - Zjednoczone Królestwo. # Szósta dyrektywa VAT - Artykuł 26. # Sprawa C-149/01.

  judgment · PL · 19 June 2003

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• Sentenza tal-Qorti tal-Ġustizzja (is-Sitt Awla) tad-19 ta' Ġunju 2003. # Commissioners of Customs & Excise vs First Choice Holidays plc. # Talba għal deċiżjoni preliminari: Court of Appeal (England & Wales) (Civil Division) - ir-Renju Unit. # Sitt Direttiva VAT. # Kawża C-149/01.

  judgment · MT · 19 June 2003

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• Sentencia del Tribunal de Justicia (Sala Sexta) de 19 de junio de 2003. # Commissioners of Customs & Excise contra First Choice Holidays plc. # Petición de decisión prejudicial: Court of Appeal (England & Wales) (Civil Division) - Reino Unido. # Sexta Directiva IVA - Artículo 26, apartado 2 - Régimen especial de tributación de las agencias de viajes y organizadores de circuitos turísticos - Base imponible - Margen - Cantidad total a pagar por el viajero. # Asunto C-149/01.

  judgment · ES · 19 June 2003

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• Urteil des Gerichtshofes (Sechste Kammer) vom 19. Juni 2003. # Commissioners of Customs & Excise gegen First Choice Holidays plc. # Ersuchen um Vorabentscheidung: Court of Appeal (England & Wales) (Civil Division) - Vereinigtes Königreich. # Sechste Mehrwertsteuerrichtlinie - Artikel 26 Absatz 2 - Sonderregelung für die Besteuerung von Reisebüros und Reiseveranstaltern - Besteuerungsgrundlage - Marge - Vom Reisenden zu entrichtender Gesamtbetrag. # Rechtssache C-149/01.

  judgment · DE · 19 June 2003

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• Sodba Sodišča (šesti senat) z dne 19. junija 2003. # Commissioners of Customs & Excise proti First Choice Holidays plc. # Predlog za sprejetje predhodne odločbe: Court of Appeal (England & Wales) (Civil Division) - Združeno kraljestvo. # Šesta direktiva DDV. # Zadeva C-149/01.

  judgment · SL · 19 June 2003

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• Presuda Suda (šesto vijeće) od 19. lipnja 2003. # Commissioners of Customs & Excise protiv First Choice Holidays plc. # Zahtjev za prethodnu odluku: Court of Appeal (England & Wales) (Civil Division) - Ujedinjena Kraljevina. # Šesta direktiva o PDV-u. # Predmet C-149/01.

  judgment · HR · 19 June 2003

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• Rozsudok Súdneho dvora (šiesta komora) z 19. júna 2003. # Commissioners of Customs & Excise proti First Choice Holidays plc. # Návrh na začatie prejudiciálneho konania Court of Appeal (England & Wales) (Civil Division) - Spojené kráľovstvo. # Šiesta smernica DPH. # Vec C-149/01.

  judgment · SK · 19 June 2003

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• Domstolens dom (sjätte avdelningen) den 19 juni 2003. # Commissioners of Customs & Excise mot First Choice Holidays plc. # Begäran om förhandsavgörande: Court of Appeal (England & Wales) (Civil Division) - Förenade kungariket. # Sjätte mervärdesskattedirektivet - Artikel 26.2 - Särskilda regler för resebyråer och researrangörer - Beskattningsunderlag - Marginal - Det totala belopp som skall betalas av den resande. # Mål C-149/01.

  judgment · SV · 19 June 2003

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• Sentenza della Corte (Sesta Sezione) del 19 giugno 2003. # Commissioners of Customs & Excise contro First Choice Holidays plc. # Domanda di pronuncia pregiudiziale: Court of Appeal (England & Wales) (Civil Division) - Regno Unito. # Sesta direttiva IVA - Art.26, n.2 - Regime impositivo particolare delle agenzie di viaggi e degli organizzatori di giri turistici - Base imponibile - Margine - Importo totale a carico del viaggiatore. # Causa C-149/01.

  judgment · IT · 19 June 2003

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• Domstolens Dom (Sjette Afdeling) af 19. juni 2003. # Commissioners of Customs & Excise mod First Choice Holidays plc. # Anmodning om præjudiciel afgørelse: Court of Appeal (England & Wales) (Civil Division) - Forenede Kongerige. # Sjette momsdirektiv - artikel 26, stk.2 - særordning for rejsebureauer og personer, der organiserer turistrejser - beskatningsgrundlag - fortjenstmargen - samlede beløb, der skal betales af den rejsende. # Sag C-149/01.

  judgment · DA · 19 June 2003

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• Arrêt de la Cour (sixième chambre) du 19 juin 2003. # Commissioners of Customs & Excise contre First Choice Holidays plc. # Demande de décision préjudicielle: Court of Appeal (England & Wales) (Civil Division) - Royaume-Uni. # Sixième directive TVA - Article 26, paragraphe 2 - Régime particulier de taxation des agences de voyages et des organisateurs de circuits touristiques - Base d'imposition - Marge - Montant total à payer par le voyageur. # Affaire C-149/01.

  judgment · FR · 19 June 2003

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• Απόφαση του Δικαστηρίου (έκτο τμήμα) της 19ης Ιουνίου 2003. # Commissioners of Customs & Excise κατά First Choice Holidays plc. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Court of Appeal (England & Wales) (Civil Division) - Ηνωμένο Βασίλειο. # .κτη οδηγία ΦΠΑ - .ρθρο 26, παράγραφος 2 - Ειδικό καθεστώς για τη φορολόγηση των πρακτορείων ταξιδίων και των οργανωτών περιηγήσεων - Βάση επιβολής του φόρου - Περιθώριο κέρδους - Συνολικό καταβλητέο από τον ταξιδιώτη ποσό. # Υπόθεση C-149/01.

  judgment · EL · 19 June 2003

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• Acórdão do Tribunal (Sexta Secção) de 19 de Junho de 2003. # Commissioners of Customs & Excise contra First Choice Holidays plc. # Pedido de decisão prejudicial: Court of Appeal (England & Wales) (Civil Division) - Reino Unido. # Sexta Directiva IVA - Artigo 26.º, n.º2 - Regime especial de tributação das agências de viagens e dos organizadores de circuitos turísticos - Matéria colectável - Margem - Montante total pago pelo viajante. # Processo C-149/01.

  judgment · PT · 19 June 2003

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• Yhteisöjen tuomioistuimen tuomio (kuudes jaosto) 19 päivänä kesäkuuta 2003. # Commissioners of Customs & Excise vastaan First Choice Holidays plc. # Ennakkoratkaisupyyntö: Court of Appeal (England & Wales) (Civil Division) - Yhdistynyt kuningaskunta. # Kuudennen arvonlisäverodirektiivin 26 artiklan 2 kohta - Matkatoimistojen ja turistimatkojen järjestäjien erityinen verotusjärjestelmä - Veron peruste - Kate - Matkustajan maksama kokonaishinta. # Asia C-149/01.

  judgment · FI · 19 June 2003

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• Arrest van het Hof (Zesde kamer) van 19 juni 2003. # Commissioners of Customs & Excise tegen First Choice Holidays plc. # Verzoek om een prejudiciële beslissing: Court of Appeal (England & Wales) (Civil Division) - Verenigd Koninkrijk. # Zesde BTWrichtlijn - Artikel26, lid2 - Bijzondere belastingregeling voor reisbureaus en reisorganisatoren - Maatstaf van heffing - Winstmarge - Totale bedrag dat reiziger moet betalen. # Zaak C-149/01.

  judgment · NL · 19 June 2003

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