Judgment of the Court (Grand Chamber) of 21 February 2006.#Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Abusive practice -Transactions designed solely to obtain a tax advantage.#Case C-255/02.

Record

Official record CELEX 62002CJ0255 from European Union at Court of Justice of the European Union. Dated 21 February 2006. Status: decided.

Timeline

1. 21 February 2006

   Decided

   Source: work_date_document

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Documents

23 official files

• Judgment of the Court (Grand Chamber) of 21 February 2006.#Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Abusive practice -Transactions designed solely to obtain a tax advantage.#Case C-255/02.

  judgment · EN · 21 February 2006

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• Presuda Suda (veliko vijeće) od 21. veljače 2006.#Halifax plc, Leeds Permanent Development Services Ltd i County Wide Property Investments Ltd protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-255/02.

  judgment · HR · 21 February 2006

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• Wyrok Trybunału (wielka izba) z dnia 21 lutego 2006 r.#Halifax plc, Leeds Permanent Development Services Ltd i County Wide Property Investments Ltd przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, London - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Artykuł 2 ust. 1, art. 4 ust. 1 i 2, art. 5 ust. 1 i art. 6 ust. 1 - Działalność gospodarcza - Dostawa towarów - Świadczenie usług - Nadużycia - Transakcje, których jedynym celem jest uzyskanie korzyści podatkowej.#Sprawa C-255/02.

  judgment · PL · 21 February 2006

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• Решение на Съда (голям състав) от 21 февруари 2006 г.#Halifax plc, Leeds Permanent Development Services Ltd и County Wide Property Investments Ltd срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: VAT and Duties Tribunal, London - Обединеното кралство.#Шеста директива ДДС.#Дело C-255/02.

  judgment · BG · 21 February 2006

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• Rozsudok Súdneho dvora (veľká komora) z 21. februára 2006.#Halifax plc, Leeds Permanent Development Services Ltd a County Wide Property Investments Ltd proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania VAT and Duties Tribunal, London - Spojené kráľovstvo.#Šiesta smernica DPH - Článok 2 bod 1, článok 4 ods. 1 a 2, článok 5 ods. 1 a článok 6 ods. 1 - Hospodárska činnosť - Dodávka tovaru - Poskytovanie služieb - Zneužitie práv - Plnenia, ktorých jediným cieľom je získanie daňovej výhody.#Vec C-255/02.

  judgment · SK · 21 February 2006

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• Arrest van het Hof (grote kamer) van 21 februari 2006.#Halifax plc, Leeds Permanent Development Services Ltd en County Wide Property Investments Ltd tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Artikelen 2, punt 1, 4, leden 1 en 2, 5, lid 1, en 6, lid 1 - Economische activiteit - Leveringen van goederen - Diensten - Misbruik - Transacties die worden verricht met uitsluitende bedoeling belastingvoordeel te verkrijgen.#Zaak C-255/02.

  judgment · NL · 21 February 2006

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• Sentencia del Tribunal de Justicia (Gran Sala) de 21 de febrero de 2006.#Halifax plc, Leeds Permanent Development Services Ltd y County Wide Property Investments Ltd contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Artículos 2, apartado 1, 4, apartados 1 y 2, 5, apartado 1, y 6, apartado 1 - Actividad económica - Entregas de bienes - Prestaciones de servicios - Práctica abusiva - Operaciones realizadas con la única finalidad de obtener una ventaja fiscal.#Asunto C-255/02.

  judgment · ES · 21 February 2006

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• Rozsudek Soudního dvora (velkého senátu) ze dne 21. února 2006.#Halifax plc, Leeds Permanent Development Services Ltd a County Wide Property Investments Ltd proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, London - Spojené království.#Šestá směrnice o DPH - Článek 2 bod 1, čl. 4 odst. 1 a 2, čl. 5 odst. 1 a čl. 6 odst. 1 - Hospodářská činnost - Dodání zboží - Poskytování služeb - Zneužití - Plnění, jejichž jediným účelem je získání daňového zvýhodnění.#Věc C-255/02.

  judgment · CS · 21 February 2006

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• Euroopa Kohtu otsus (suurkoda), 21. veebruari 2006.#Halifax plc, Leeds Permanent Development Services Ltd ja County Wide Property Investments Ltd versus Commissioners of Customs & Excise.#Eelotsusetaotlus: VAT and Duties Tribunal, London - Ühendkuningriik.#Kuues käibemaksudirektiiv - Artikli 2 punkt 1, artikli 4 lõiked 1 ja 2, artikli 5 lõige 1 ja artikli 6 lõige 1 - Majandustegevus - Kaubatarne - Teenuste osutamine - Kuritarvitamine - Tehingud, mille ainus eesmärk on maksusoodustuse saamine.#Kohtuasi C-255/02.

  judgment · ET · 21 February 2006

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• Domstolens dom (stora avdelningen) den 21 februari 2006.#Halifax plc, Leeds Permanent Development Services Ltd och County Wide Property Investments Ltd mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Artikel 2 punkt 1 och artiklarna 4.1, 4.2, 5.1 och 6.1 - Ekonomisk verksamhet - Leverans av varor - Tillhandahållande av tjänster - Förfarandemissbruk - Transaktioner vars enda syfte är att uppnå skattefördelar.#Mål C-255/02.

  judgment · SV · 21 February 2006

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• Απόφαση του Δικαστηρίου (τμήμα μείζονος συνθέσεως) της 21ης Φεβρουαρίου 2006.#Halifax plc, Leeds Permanent Development Services Ltd και County Wide Property Investments Ltd κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Έκτη οδηγία περί ΦΠΑ - Άρθρο 2, σημείο 1, άρθρο 4, παράγραφοι 1 και 2, άρθρο 5, παράγραφος 1, και άρθρο 6, παράγραφος 1 - Οικονομική δραστηριότητα - Παραδόσεις αγαθών - Παροχές υπηρεσιών - Καταχρηστική πρακτική - Πράξεις με μοναδικό σκοπό την επίτευξη φορολογικού πλεονεκτήματος.#Υπόθεση C-255/02.

  judgment · EL · 21 February 2006

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• Sodba Sodišča (veliki senat) z dne 21. februarja 2006.#Halifax plc, Leeds Permanent Development Services Ltd in County Wide Property Investments Ltd proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London - Združeno kraljestvo.#Šesta Direktiva o DDV - Člen 2, točka 1, člen 4(1) in (2), člen 5(1) in člen 6(1) - Gospodarska dejavnost - Dobava blaga - Opravljanje storitev - Zloraba - Transakcije, katerih edini cilj je pridobitev davčne ugodnosti.#Zadeva C-255/02.

  judgment · SL · 21 February 2006

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• Tiesas spriedums (virspalāta) 2006. gada 21. februārī.#Halifax plc, Leeds Permanent Development Services Ltd un County Wide Property Investments Ltd pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London - Apvienotā Karaliste.#Sestā PVN direktīva - 2. panta 1. punkts, 4. panta 1. un 2. punkts, 5. panta 1. punkts un 6. panta 1. punkts - Saimnieciska darbība - Preču piegāde - Pakalpojumu sniegšana - Ļaunprātīga rīcība - Darījumi, kuru vienīgais mērķis ir panākt fiskālas priekšrocības.#Lieta C-255/02.

  judgment · LV · 21 February 2006

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• Hotărârea Curții (Marea Cameră) din data de 21 februarie 2006.#Halifax plc, Leeds Permanent Development Services Ltd și County Wide Property Investments Ltd împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: VAT and Duties Tribunal, London - Regatul Unit.#A șasea directivă TVA.#Cauza C-255/02.

  judgment · RO · 21 February 2006

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• Acórdão do Tribunal de Justiça (Grande Secção) de 21 de Fevereiro de 2006.#Halifax plc, Leeds Permanent Development Services Ltd e County Wide Property Investments Ltd contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Artigo 2.º, ponto 1, artigo 4.º, n.os 1 e 2, artigo 5.º, n.º 1, e artigo 6.º, n.º 1 - Actividade económica - Entregas de bens - Prestações de serviços - Prática abusiva - Operações cujo único fim é a obtenção de um benefício fiscal.#Processo C-255/02.

  judgment · PT · 21 February 2006

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• Domstolens Dom (Store Afdeling) af 21. februar 2006.#Halifax plc, Leeds Permanent Development Services Ltd og County Wide Property Investments Ltd mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London - Forenede Kongerige.#Sjette momsdirektiv - artikel 2, nr. 1, artikel 4, stk. 1 og 2, artikel 5, stk. 1, og artikel 6, stk. 1 - økonomisk virksomhed - levering af goder - tjenesteydelser - misbrug - transaktioner gennemført alene med det formål at opnå en afgiftsfordel.#Sag C-255/02.

  judgment · DA · 21 February 2006

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• Sentenza della Corte (grande sezione) del 21 febbraio 2006.#Halifax plc, Leeds Permanent Development Services Ltd e County Wide Property Investments Ltd contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London - Regno Unito.#Sesta direttiva IVA - Artt. 2, punto 1, 4, nn. 1 e 2, 5, n. 1, e 6, n. 1 - Attività economica - Cessioni di beni - Prestazioni di servizi - Comportamento abusivo - Operazioni realizzate al solo scopo di ottenere un vantaggio fiscale.#Causa C-255/02.

  judgment · IT · 21 February 2006

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• Arrêt de la Cour (grande chambre) du 21 février 2006.#Halifax plc, Leeds Permanent Development Services Ltd et County Wide Property Investments Ltd contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: VAT and Duties Tribunal, London - Royaume-Uni.#Sixième directive TVA - Article 2, point 1, article 4, paragraphes 1 et 2, article 5, paragraphe 1, et article 6, paragraphe 1 - Activité économique - Livraisons de biens - Prestations de services - Pratique abusive - Opérations ayant pour seul but l'obtention d'un avantage fiscal.#Affaire C-255/02.

  judgment · FR · 21 February 2006

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• Urteil des Gerichtshofes (Große Kammer) vom 21. Februar 2006.#Halifax plc, Leeds Permanent Development Services Ltd und County Wide Property Investments Ltd gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Artikel 2 Nummer 1, 4 Absätze 1 und 2, 5 Absatz 1 und 6 Absatz 1 - Wirtschaftliche Tätigkeit - Lieferungen von Gegenständen - Dienstleistungen - Missbräuchliche Praxis - Umsätze, deren alleiniger Zweck darin besteht, einen Steuervorteil zu erlangen.#Rechtssache C-255/02.

  judgment · DE · 21 February 2006

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• 2006 m. vasario 21 d. Teisingumo Teismo (didžioji kolegija) sprendimas.#Halifax plc, Leeds Permanent Development Services Ltd ir County Wide Property Investments Ltd prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, London - Jungtinė Karalystė.#Šeštoji PVM direktyva - 2 straipsnio 1 dalis, 4 straipsnio 1 ir 2 dalys, 5 straipsnio 1 dalis, 6 straipsnio 1 dalis - Ekonominė veikla - Prekių tiekimas - Paslaugų teikimas - Piktnaudžiavimas - Sandoriai, kurių vienintelis tikslas įgyti mokesčio pranašumą.#Byla C-255/02.

  judgment · LT · 21 February 2006

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• Sentenza tal-Qorti tal-Ġustizzja (Awla Manja) tal-21 ta' Frar 2006.#Halifax plc, Leeds Permanent Development Services Ltd u County Wide Property Investments Ltd vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.#Sitt Direttiva VAT - Artikolu 2, punt 1, Artikolu 4(1) u (2), Artikolu 5(1) u Artikolu 6(1) - Attività ekonomika - Provvista ta' oġġetti - Provvista ta' servizzi - Prattika abbużiva - Tranżazzjonijiet imwettqa bl-uniku skop li jinkiseb vantaġġ fiskali.#Kawża C-255/02.

  judgment · MT · 21 February 2006

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• A Bíróság (nagytanács) 2006. február 21-i ítélete.#Halifax plc, Leeds Permanent Development Services Ltd és County Wide Property Investments Ltd kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London - Egyesült Királyság.#Hatodik HÉA-irányelv - A 2. cikk 1. pontja, a 4. cikk (1) és (2) bekezdése, az 5. cikk (1) bekezdése, és a 6. cikk (1) bekezdése - Gazdasági tevékenység - Termékértékesítés - Szolgáltatásnyújtás - Visszaélésszerű magatartás - Kizárólagosan adóelőny szerzésére irányuló jogügyletek.#C-255/02. sz. ügy.

  judgment · HU · 21 February 2006

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• Yhteisöjen tuomioistuimen tuomio (suuri jaosto) 21 päivänä helmikuuta 2006.#Halifax plc, Leeds Permanent Development Services Ltd ja County Wide Property Investments Ltd vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - 2 artiklan 1 kohta, 4 artiklan 1 ja 2 kohta, 5 artiklan 1 kohta ja 6 artiklan 1 kohta - Taloudellinen toiminta - Tavaroiden luovutukset - Palvelujen suoritukset - Väärinkäyttö - Toimet, joiden ainoana tarkoituksena on verotuksellisen edun saaminen.#Asia C-255/02.

  judgment · FI · 21 February 2006

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