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CELEX 62001CJ0442

Judgment of the Court (Sixth Chamber) of 26 June 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR v Finanzamt Charlottenburg. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Sixth VAT Directive - Scope - Supply of services for consideration - Admission of a member to a partnership in consideration of payment of a contribution in cash. # Case C-442/01.

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

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26 June 2003

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26 June 2003 · Decided

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26 June 2003

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Official record CELEX 62001CJ0442 from European Union at Court of Justice of the European Union. Dated 26 June 2003. Status: decided.

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  1. 26 June 2003

    Decided

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22 official files

  • Judgment of the Court (Sixth Chamber) of 26 June 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR v Finanzamt Charlottenburg. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Sixth VAT Directive - Scope - Supply of services for consideration - Admission of a member to a partnership in consideration of payment of a contribution in cash. # Case C-442/01.

    judgment · EN · 26 June 2003

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  • Euroopa Kohtu otsus (kuues koda), 26. juuni 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR versus Finanzamt Charlottenburg. # Eelotsusetaotlus: Bundesfinanzhof - Saksamaa. # Kuues käibemaksu direktiiv. # Kohtuasi C-442/01.

    judgment · ET · 26 June 2003

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  • Tiesas spriedums (sestā palāta) 2003. gada 26.jūnijā. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR pret Finanzamt Charlottenburg. # Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija. # Sestā PVN direktīva. # Lieta C-442/01.

    judgment · LV · 26 June 2003

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  • Решение на Съда (шести състав) от 26 юни 2003 г. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR срещу Finanzamt Charlottenburg. # Искане за преюдициално заключение: Bundesfinanzhof - Германия. # Шеста директива ДДС. # Дело C-442/01.

    judgment · BG · 26 June 2003

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  • Rozsudek Soudního dvora (šestého senátu) ze dne 26. června 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR proti Finanzamt Charlottenburg. # Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo. # Šestá směrnice o DPH. # Věc C-442/01.

    judgment · CS · 26 June 2003

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  • Hotărârea Curții (camera a șasea) din data de 26 iunie 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR împotriva Finanzamt Charlottenburg. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania. # A șasea directivă TVA. # Cauza C-442/01.

    judgment · RO · 26 June 2003

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  • Sodba Sodišča (šesti senat) z dne 26. junija 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR proti Finanzamt Charlottenburg. # Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija. # Šesta direktiva DDV. # Zadeva C-442/01.

    judgment · SL · 26 June 2003

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  • Rozsudok Súdneho dvora (šiesta komora) z 26. júna 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR proti Finanzamt Charlottenburg. # Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko. # Šiesta smernica DPH. # Vec C-442/01.

    judgment · SK · 26 June 2003

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  • Wyrok Trybunału (szósta izba) z dnia 26 czerwca 2003 r. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR przeciwko Finanzamt Charlottenburg. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy. # Szósta dyrektywa VAT. # Sprawa C-442/01.

    judgment · PL · 26 June 2003

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  • Sentenza tal-Qorti tal-Ġustizzja (is-Sitt Awla) tas-26 ta' Ġunju 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR vs Finanzamt Charlottenburg. # Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja. # Sitt Direttiva VAT. # Kawża C-442/01.

    judgment · MT · 26 June 2003

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  • Domstolens Dom (Sjette Afdeling) af 26. juni 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR mod Finanzamt Charlottenburg. # Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland. # Sjette momsdirektiv - anvendelsesområde - levering af tjenesteydelser mod vederlag - optagelse af en selskabsdeltager i et personselskab mod kontantindskud. # Sag C-442/01.

    judgment · DA · 26 June 2003

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  • Domstolens dom (sjätte avdelningen) den 26 juni 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR mot Finanzamt Charlottenburg. # Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland. # Sjätte mervärdesskattedirektivet - Tillämpningsområde - Tillhandahållande av tjänster mot vederlag - Ny bolagsman som i utbyte mot kapitalinsats får inträda i ett bolag i vilket bolagsmännen är obegränsat ansvariga. # Mål C-442/01.

    judgment · SV · 26 June 2003

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  • Urteil des Gerichtshofes (Sechste Kammer) vom 26. Juni 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR gegen Finanzamt Charlottenburg. # Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland. # Sechste Mehrwertsteuerrichtlinie - Anwendungsbereich - Dienstleistung gegen Entgelt - Aufnahme eines Gesellschafters in eine Personengesellschaft gegen eine Bareinlage. # Rechtssache C-442/01.

    judgment · DE · 26 June 2003

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  • Απόφαση του Δικαστηρίου (έκτο τμήμα) της 26ης Ιουνίου 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR κατά Finanzamt Charlottenburg. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία. # Έκτη οδηγία ΦΠΑ - Πεδίο εφαρμογής - Παροχή υπηρεσιών εξ επαχθούς αιτίας - Είσοδος εταίρου σε προσωπική εταιρία καταβάλλοντος εισφορά σε χρήμα. # Υπόθεση C-442/01.

    judgment · EL · 26 June 2003

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  • Sentenza della Corte (Sesta Sezione) del 26 giugno 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR contro Finanzamt Charlottenburg. # Domanda di pronuncia pregiudiziale: Bundesfinanzhof - Germania. # Sesta direttiva IVA - Ambito di applicazione - Prestazioni di servizio a titolo oneroso - Ammissione di un socio in una società di persone contro conferimento in denaro. # Causa C-442/01.

    judgment · IT · 26 June 2003

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  • Arrest van het Hof (Zesde kamer) van 26 juni 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR tegen Finanzamt Charlottenburg. # Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland. # Zesde BTWrichtlijn - Werkingssfeer - Dienstverrichtingen onder bezwarende titel - Opneming van vennoot in personenvennootschap tegen betaling van contante inbreng. # Zaak C-442/01.

    judgment · NL · 26 June 2003

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  • A Bíróság (hatodik tanács) június 26.-i ítélete: 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR kontra Finanzamt Charlottenburg. # Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország. # Hatodik HÉA irányelv. # C-442/01. sz. ügy

    judgment · HU · 26 June 2003

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  • Arrêt de la Cour (sixième chambre) du 26 juin 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR contre Finanzamt Charlottenburg. # Demande de décision préjudicielle: Bundesfinanzhof - Allemagne. # Sixième directive TVA - Champ d'application - Prestations de services à titre onéreux - Admission d'un associé dans une société de personnes en contrepartie du versement d'un apport en numéraire. # Affaire C-442/01.

    judgment · FR · 26 June 2003

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  • 2003 m. birželio 26 d. Teisingumo Teismo (šeštoji kolegija) sprendimas. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR prieš Finanzamt Charlottenburg. # Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija. # Šeštoji PVM direktyva. # Byla C-442/01.

    judgment · LT · 26 June 2003

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  • Acórdão do Tribunal (Sexta Secção) de 26 de Junho de 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR contra Finanzamt Charlottenburg. # Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha. # Sexta Directiva IVA - Âmbito - Prestações de serviços a título oneroso - Admissão de um sócio numa sociedade civil mediante entrega de numerário. # Processo C-442/01.

    judgment · PT · 26 June 2003

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  • Yhteisöjen tuomioistuimen tuomio (kuudes jaosto) 26 päivänä kesäkuuta 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR vastaan Finanzamt Charlottenburg. # Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa. # Kuudes arvonlisäverodirektiivi - Soveltamisala - Palvelujen tarjoaminen vastiketta vastaan - Yhtiömiehen ottaminen henkilöyhtiöön rahapanoksen suorittamista vastaan. # Asia C-442/01.

    judgment · FI · 26 June 2003

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  • Sentencia del Tribunal de Justicia (Sala Sexta) de 26 de junio de 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR contra Finanzamt Charlottenburg. # Petición de decisión prejudicial: Bundesfinanzhof - Alemania. # Sexta Directiva sobre el IVA - Ámbito de aplicación - Prestaciones de servicios a título oneroso - Admisión de un socio en una sociedad personalista a cambio de una aportación dineraria. # Asunto C-442/01.

    judgment · ES · 26 June 2003

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