Judgment of the Court (Third Chamber) of 4 May 2006.#Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 13B(d)(6) - Management of special investment funds - Exemption - Meaning of 'management' - Functions of a depositary - Delegation of administrative management function.#Case C-169/04.

Records

Official record CELEX 62004CJ0169 from European Union at Court of Justice of the European Union. Dated 4 May 2006. Status: decided.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

23 official files

• Judgment of the Court (Third Chamber) of 4 May 2006.#Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 13B(d)(6) - Management of special investment funds - Exemption - Meaning of 'management' - Functions of a depositary - Delegation of administrative management function.#Case C-169/04.

  judgment · EN · 4 May 2006

  ViewDownloadOpen at official source

• Presuda Suda (treće vijeće) od 4. svibnja 2006.#Abbey National plc i Inscape Investment Fund protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-169/04.

  judgment · HR · 4 May 2006

  ViewDownloadOpen at official source

• Hotărârea Curții (camera a treia) din data de 4 mai 2006.#Abbey National plc și Inscape Investment Fund 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-169/04.

  judgment · RO · 4 May 2006

  ViewDownloadOpen at official source

• Решение на Съда (трети състав) от 4 май 2006 г.#Abbey National plc и Inscape Investment Fund срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: VAT and Duties Tribunal, London - Обединеното кралство.#Шеста директива ДДС.#Дело C-169/04.

  judgment · BG · 4 May 2006

  ViewDownloadOpen at official source

• Arrest van het Hof (Derde kamer) van 4 mei 2006.#Abbey National plc en Inscape Investment Fund tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Artikel 13, B, sub d, punt 6 - Beheer van gemeenschappelijke beleggingsfondsen - Vrijstelling - Begrip 'beheer' - Taken van bewaarder - Delegatie van taken van administratief beheer.#Zaak C-169/04.

  judgment · NL · 4 May 2006

  ViewDownloadOpen at official source

• Acórdão do Tribunal de Justiça (Terceira Secção) de 4 de Maio de 2006.#Abbey National plc e Inscape Investment Fund contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Artigo 13.º, B, alínea d), n.º 6 - Gestão de fundos comuns de investimento - Isenção - Conceito de 'gestão' - Funções de depositário - Delegação das funções de gestão administrativa.#Processo C-169/04.

  judgment · PT · 4 May 2006

  ViewDownloadOpen at official source

• Απόφαση του Δικαστηρίου (τρίτο τμήμα) της 4ης Μαΐου 2006.#Abbey National plc και Inscape Investment Fund κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Άρθρο 13, B, στοιχείο δ΄, σημείο 6 - Διαχείριση αμοιβαίων κεφαλαίων - Απαλλαγή - Έννοια της "διαχειρίσεως" - Καθήκοντα του θεματοφύλακα - Ανάθεση καθηκόντων διοικητικής διαχειρίσεως.#Υπόθεση C-169/04.

  judgment · EL · 4 May 2006

  ViewDownloadOpen at official source

• Sodba Sodišča (tretji senat) z dne 4. maja 2006.#Abbey National plc in Inscape Investment Fund proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London - Združeno kraljestvo.#Šesta direktiva o DDV - Člen 13(B)(d), točka 6 - Upravljanje posebnih investicijskih skladov - Davčna oprostitev - Pojem "upravljanje' - Naloge depozitarja - Prenos upravnih nalog.#Zadeva C-169/04.

  judgment · SL · 4 May 2006

  ViewDownloadOpen at official source

• Tiesas spriedums (trešā palāta) 2006. gada 4.maijā.#Abbey National plc un Inscape Investment Fund pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London - Apvienotā Karaliste.#Sestā PVN direktīva - 13. panta B daļas d) punkta 6. apakšpunkts - Kopīgu ieguldījumu fondu pārvalde - Atbrīvojums - "Pārvaldes" jēdziens - Depozitārija funkcijas - Administratīvās vadības funkciju nodošana.#Lieta C-169/04.

  judgment · LV · 4 May 2006

  ViewDownloadOpen at official source

• Wyrok Trybunału (trzecia izba) z dnia 4 maja 2006 r.#Abbey National plc i Inscape Investment Fund przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, London - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Artykuł 13 część B lit. d) pkt 6 - Zarządzanie funduszami powierniczymi - Zwolnienie od podatku - Pojęcie "zarządzania" - Funkcje depozytariusza - Upoważnienie do wypełniania obowiązków w zakresie zarządzania administracyjnego.#Sprawa C-169/04.

  judgment · PL · 4 May 2006

  ViewDownloadOpen at official source

• Rozsudok Súdneho dvora (tretia komora) zo 4. mája 2006.#Abbey National plc a Inscape Investment Fund proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania VAT and Duties Tribunal, London - Spojené kráľovstvo.#Šiesta smernica o DPH - Článok 13 B písm. d) bod 6 - Správa zvláštnych investičných fondov - Oslobodenie - Pojem ,správa" - Činnosti depozitára - Delegovanie činností administratívnej správy.#Vec C-169/04.

  judgment · SK · 4 May 2006

  ViewDownloadOpen at official source

• Sentenza tal-Qorti tal-Ġustizzja (it-Tielet Awla) ta' l-4 ta' Mejju 2006.#Abbey National plc u Inscape Investment Fund vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.#Sitt Direttiva VAT - Artikolu 13B(d)( 6) - Maniġġjar ta' fondi komuni ta' investiment - Eżenzjoni - Kunċett ta' 'maniġġjar' - Funzjonijiet ta' depożitarju- Delegazzjoni tal-funzjonijiet ta' maniġġjar amministrattiv.#Kawża C-169/04.

  judgment · MT · 4 May 2006

  ViewDownloadOpen at official source

• Euroopa Kohtu otsus (kolmas koda), 4. mai 2006.#Abbey National plc a Inscape Investment Fund versus Commissioners of Customs & Excise.#Eelotsusetaotlus: VAT and Duties Tribunal, London - Ühendkuningriik.#Kuues käibemaksudirektiiv - Artikli 13 B osa punkti d alapunkt 6 - Eriotstarbeliste investeerimisfondide haldamine - Maksuvabastus - "Haldamise" mõiste - Depoopanga ülesanded - Haldamisülesannete delegeerimine.#Kohtuasi C-169/04.

  judgment · ET · 4 May 2006

  ViewDownloadOpen at official source

• Sentenza della Corte (Terza Sezione) del 4 maggio 2006.#Abbey National plc e Inscape Investment Fund contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London - Regno Unito.#Sesta direttiva IVA - Art. 13, B, lett. d), punto 6 - Gestione di fondi comuni di investimento - Esenzione - Nozione di "gestione" - Funzioni di depositario - Delega delle funzioni di gestione amministrativa.#Causa C-169/04.

  judgment · IT · 4 May 2006

  ViewDownloadOpen at official source

• Sentencia del Tribunal de Justicia (Sala Tercera) de 4 de mayo de 2006.#Abbey National plc y Inscape Investment Fund contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva sobre el IVA - Artículo 13, parte B, letra d), número 6 - Gestión de fondos comunes de inversión - Exención - Concepto de "gestión" - Funciones de depositario - Delegación de funciones de gestión administrativa.#Asunto C-169/04.

  judgment · ES · 4 May 2006

  ViewDownloadOpen at official source

• Urteil des Gerichtshofes (Dritte Kammer) vom 4. Mai 2006.#Abbey National plc und Inscape Investment Fund gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Artikel 13 Teil B Buchstabe d Nummer 6 - Verwaltung von Sondervermögen durch Kapitalanlagegesellschaften - Befreiung - Begriff "Verwaltung" - Tätigkeit einer Verwahrstelle - Auslagerung administrativer Aufgaben der Verwaltung.#Rechtssache C-169/04.

  judgment · DE · 4 May 2006

  ViewDownloadOpen at official source

• A Bíróság (harmadik tanács) 2006. május 4-i ítélete.#Abbey National plc és Inscape Investment Fund kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London - Egyesült Királyság.#Hatodik HÉA-irányelv - 13. cikk B. rész. d) pont 6. alpont - Befektetési alapok kezelése - Adómentesség - A »kezelés« fogalma - A letétkezelő tevékenységei - Az alapkezelés adminisztratív feladatainak kiszervezése.#C-169/04. sz. ügy.

  judgment · HU · 4 May 2006

  ViewDownloadOpen at official source

• Rozsudek Soudního dvora (třetího senátu) ze dne 4. května 2006.#Abbey National plc a Inscape Investment Fund proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, London - Spojené království.#Šestá směrnice o DPH - Článek 13 část B písm. d) bod 6 - Spravování zvláštních investičních fondů - Osvobození od daně - Pojem ,spravování" - Činnosti depozitáře - Pověření výkonem administrativních činností.#Věc C-169/04.

  judgment · CS · 4 May 2006

  ViewDownloadOpen at official source

• Arrêt de la Cour (troisième chambre) du 4 mai 2006.#Abbey National plc et Inscape Investment Fund contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: VAT and Duties Tribunal, London - Royaume-Uni.#Sixième directive TVA - Article 13, B, sous d), point 6 - Gestion de fonds communs de placements - Exonération - Notion de 'gestion' - Fonctions de dépositaire - Délégation des fonctions de gestion administrative.#Affaire C-169/04.

  judgment · FR · 4 May 2006

  ViewDownloadOpen at official source

• 2006 m. gegužės 4 d. Teisingumo Teismo (trečioji kolegija) sprendimas.#Abbey National plc ir Inscape Investment Fund prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, London - Jungtinė Karalystė.#Šeštoji PVM direktyva - 13 straipsnio B dalies d punkto 6 papunktis - Specialių investicinių fondų valdymas - Atleidimas nuo mokesčio - "Valdymo" sąvoka - Depozitoriumo funkcijos - Administracinio valdymo funkcijų perdavimas.#Byla C-169/04.

  judgment · LT · 4 May 2006

  ViewDownloadOpen at official source

• Domstolens Dom (Tredje Afdeling) af 4. maj 2006.#Abbey National plc og Inscape Investment Fund mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London - Forenede Kongerige.#Sjette momsdirektiv - artikel 13, punkt B, litra d), nr. 6 - forvaltning af investeringsforeninger - fritagelse - begrebet »forvaltning« - depositarens opgaver - delegation af administrative forvaltningsopgaver.#Sag C-169/04.

  judgment · DA · 4 May 2006

  ViewDownloadOpen at official source

• Domstolens dom (tredje avdelningen) den 4 maj 2006.#Abbey National plc och Inscape Investment Fund mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Artikel 13 B d punkt 6 - Förvaltning av särskilda investeringsfonder - Undantag från skatteplikt - Begreppet förvaltning - Förvaringsinstituts funktioner - Delegering av befogenheter när det gäller administrativa funktioner.#Mål C-169/04.

  judgment · SV · 4 May 2006

  ViewDownloadOpen at official source

• Yhteisöjen tuomioistuimen tuomio (kolmas jaosto) 4 päivänä toukokuuta 2006.#Abbey National plc ja Inscape Investment Fund vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - 13 artiklan B kohdan d alakohdan 6 alakohta - Sijoitusrahastojen hallinta - Vapauttaminen - Hallinnan käsite - Omaisuudenhoitajan tehtävät - Hallinnointitehtävien siirtäminen.#Asia C-169/04.

  judgment · FI · 4 May 2006

  ViewDownloadOpen at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.