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CELEX 62004CJ0292

Judgment of the Court (Grand Chamber) of 6 March 2007.#Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler v Finanzamt Bonn-Innenstadt.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Income tax - Tax credit for dividends paid by resident companies - Articles 56 EC and 58 EC - Limitation of the temporal effects of the judgment.#Case C-292/04.

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

Introduced

6 March 2007

Last action

6 March 2007 · Decided

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decided

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Subjects

Taxation

Source updated

6 March 2007

Taxation

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Official record CELEX 62004CJ0292 from European Union at Court of Justice of the European Union. Dated 6 March 2007. Status: decided.

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  1. 6 March 2007

    Decided

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23 official files

Domstolens dom (stora avdelningen) den 6 mars 2007.#Wienand Meilicke, Heidi Christa Weyde och Marina Stöffler mot Finanzamt Bonn-Innenstadt.#Begäran om förhandsavgörande: Finanzgericht Köln - Tyskland.#Inkomstskatt - Skattetillgodohavande för utdelning från i landet hemmahörande bolag - Artiklarna 56 EG och 58 EG - Begränsning av domens rättsverkningar i tiden.#Mål C-292/04.

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  • Domstolens dom (stora avdelningen) den 6 mars 2007.#Wienand Meilicke, Heidi Christa Weyde och Marina Stöffler mot Finanzamt Bonn-Innenstadt.#Begäran om förhandsavgörande: Finanzgericht Köln - Tyskland.#Inkomstskatt - Skattetillgodohavande för utdelning från i landet hemmahörande bolag - Artiklarna 56 EG och 58 EG - Begränsning av domens rättsverkningar i tiden.#Mål C-292/04.

    judgment · SV · 6 March 2007

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  • Sentencia del Tribunal de Justicia (Gran Sala) de 6 de marzo de 2007.#Wienand Meilicke, Heidi Christa Weyde y Marina Stöffler contra Finanzamt Bonn-Innenstadt.#Petición de decisión prejudicial: Finanzgericht Köln - Alemania.#Impuesto sobre la renta - Crédito fiscal sobre los dividendos repartidos por sociedades residentes - Artículos 56 CE y 58 CE - Limitación temporal de los efectos de la sentencia.#Asunto C-292/04.

    judgment · ES · 6 March 2007

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  • Sentenza della Corte (grande sezione) del 6 marzo 2007.#Wienand Meilicke, Heidi Christa Weyde e Marina Stöffler contro Finanzamt Bonn-Innenstadt.#Domanda di pronuncia pregiudiziale: Finanzgericht Köln - Germania.#Imposta sul reddito - Credito d'imposta sui dividendi versati da società residenti - Artt. 56 CE e 58 CE - Limitazione nel tempo degli effetti della sentenza.#Causa C-292/04.

    judgment · IT · 6 March 2007

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  • Hotărârea Curții (Marea Cameră) din data de 6 martie 2007.#Wienand Meilicke, Heidi Christa Weyde și Marina Stöffler împotriva Finanzamt Bonn-Innenstadt.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Finanzgericht Köln - Germania.#Impozit pe venit - Credit fiscal pentru dividendele plătite de societăți rezidente - Articolele 56 CE și 58 CE - Limitarea în timp a efectelor hotărârii.#Cauza C-292/04.

    judgment · RO · 6 March 2007

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  • Tiesas spriedums (virspalāta) 2007. gada 6.martā.#Wienand Meilicke, Heidi Christa Weyde un Marina Stöffler pret Finanzamt Bonn-Innenstadt.#Lūgums sniegt prejudiciālu nolēmumu: Finanzgericht Köln - Vācija.#Ienākuma nodoklis - Nodokļa atlaide dividendēm, ko izmaksājušas sabiedrības - rezidentes - EKL 56. un 58. pants - Sprieduma iedarbības laikā ierobežošana.#Lieta C-292/04.

    judgment · LV · 6 March 2007

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  • Presuda Suda (veliko vijeće) od 6. ožujka 2007.#Wienand Meilicke, Heidi Christa Weyde i Marina Stöffler protiv Finanzamt Bonn-Innenstadt.#Zahtjev za prethodnu odluku: Finanzgericht Köln - Njemačka.#Članci 56. i 58. UEZ-a.#Predmet C-292/04.

    judgment · HR · 6 March 2007

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  • A Bíróság (nagytanács) 2007. március 6-i ítélete.#Wienand Meilicke, Heidi Christa Weyde és Marina Stöffler kontra Finanzamt Bonn-Innenstadt.#Előzetes döntéshozatal iránti kérelem: Finanzgericht Köln - Németország.#Jövedelemadó - A belföldi társaságok által fizetett osztalékra vonatkozó adójóváírás -EK 56. és EK 58. cikk - Az ítélet időbeli hatályának korlátozása.#C-292/04. sz. ügy.

    judgment · HU · 6 March 2007

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  • Rozsudek Soudního dvora (velkého senátu) ze dne 6. března 2007.#Wienand Meilicke, Heidi Christa Weyde a Marina Stöffler proti Finanzamt Bonn-Innenstadt.#Žádost o rozhodnutí o předběžné otázce: Finanzgericht Köln - Německo.#Daň z příjmů - Sleva na dani u dividend vyplácených společnostmi rezidenty - Články 56 ES a 58 ES - Omezení časových účinků rozsudku.#Věc C-292/04.

    judgment · CS · 6 March 2007

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  • Απόφαση του Δικαστηρίου (τμήμα μείζονος συνθέσεως) της 6ης Μαρτίου 2007.#Wienand Meilicke, Heidi Christa Weyde και Marina Stöffler κατά Finanzamt Bonn-Innenstadt.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Finanzgericht Köln - Γερμανία.#Φορολογία εισοδήματος - Πίστωση φόρου κατά τη φορολόγηση μερισμάτων που διανέμονται από εγχώριες εταιρίες - Άρθρα 56 ΕΚ και 58 ΕΚ - Περιορισμός διαχρονικών αποτελεσμάτων δικαστικής αποφάσεως.#Υπόθεση C-292/04.

    judgment · EL · 6 March 2007

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  • Domstolens Dom (Store Afdeling) af 6. marts 2007.#Wienand Meilicke, Heidi Christa Weyde og Marina Stöffler mod Finanzamt Bonn-Innenstadt.#Anmodning om præjudiciel afgørelse: Finanzgericht Köln - Tyskland.#Indkomstskat - godtgørelse for selskabsskat med hensyn til udbytte udloddet af hjemmehørende selskaber - artikel 56 EF og 58 EF - begrænsning af en doms tidsmæssige virkning.#Sag C-292/04.

    judgment · DA · 6 March 2007

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  • Euroopa Kohtu otsus (suurkoda), 6. märts 2007.#Wienand Meilicke, Heidi Christa Weyde ja Marina Stöffler versus Finanzamt Bonn-Innenstadt.#Eelotsusetaotlus: Finanzgericht Köln - Saksamaa.#Tulumaks - Ettevõtte tulumaksukrediit residendist äriühingute poolt välja makstud dividendidele - EÜ artiklid 56 ja 58 - Kohtuotsuse ajalise kehtivuse piiramine.#Kohtuasi C-292/04.

    judgment · ET · 6 March 2007

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  • Sentenza tal-Qorti tal-Ġustizzja (Awla Manja) tas-6 ta' Marzu 2007.#Wienand Meilicke, Heidi Christa Weyde u Marina Stöffler vs Finanzamt Bonn-Innenstadt.#Talba għal deċiżjoni preliminari: Finanzgericht Köln - il-Ġermanja.#Taxxa fuq id-dħul - Kreditu fiskali għad-dividendi mħallsa minn kumpanniji residenti - Artikoli 56 KE u 58 KE - Limitazzjoni ta' l-effetti tas-sentenza fiż-żmien.#Kawża C-292/04.

    judgment · MT · 6 March 2007

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  • Acórdão do Tribunal de Justiça (Grande Secção) de 6 de Março de 2007.#Wienand Meilicke, Heidi Christa Weyde e Marina Stöffler contra Finanzamt Bonn-Innenstadt.#Pedido de decisão prejudicial: Finanzgericht Köln - Alemanha.#Imposto sobre o rendimento das pessoas singulares - Crédito de imposto relativamente aos dividendos pagos por sociedades residentes - Artigos 56.º CE e 58.º CE - Limitação dos efeitos do acórdão no tempo.#Processo C-292/04.

    judgment · PT · 6 March 2007

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  • Wyrok Trybunału (wielka izba) z dnia 6 marca 2007 r.#Wienand Meilicke, Heidi Christa Weyde i Marina Stöffler przeciwko Finanzamt Bonn-Innenstadt.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Finanzgericht Köln - Niemcy.#Podatek dochodowy - Zaliczenie na poczet podatku w związku z dywidendami wypłacanymi przez spółki będące rezydentami -Artykuły 56 WE i 58 WE - Ograniczenie skutków wyroku w czasie.#Sprawa C-292/04.

    judgment · PL · 6 March 2007

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  • Arrest van het Hof (grote kamer) van 6 maart 2007.#Wienand Meilicke, Heidi Christa Weyde en Marina Stöffler tegen Finanzamt Bonn-Innenstadt.#Verzoek om een prejudiciële beslissing: Finanzgericht Köln - Duitsland.#Inkomstenbelasting - Belastingkrediet voor door ingezeten vennootschappen uitgekeerde dividenden - Artikelen 56 EG en 58 EG - Beperking in tijd van werking van arrest.#Zaak C-292/04.

    judgment · NL · 6 March 2007

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  • 2007 m. kovo 6 d. Teisingumo Teismo (didžioji kolegija) sprendimas.#Wienand Meilicke, Heidi Christa Weyde ir Marina Stöffler prieš Finanzamt Bonn-Innenstadt.#Prašymas priimti prejudicinį sprendimą: Finanzgericht Köln - Vokietija.#Pajamų mokestis - Mokesčio kreditas už bendrovių rezidenčių išmokėtus dividendus - EB 56 ir 58 straipsniai - Sprendimo galiojimo laiko atžvilgiu apribojimas.#Byla C-292/04.

    judgment · LT · 6 March 2007

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  • Urteil des Gerichtshofes (Große Kammer) vom 6. März 2007.#Wienand Meilicke, Heidi Christa Weyde und Marina Stöffler gegen Finanzamt Bonn-Innenstadt.#Ersuchen um Vorabentscheidung: Finanzgericht Köln - Deutschland.#Einkommensteuer - Steuergutschrift für von inländischen Gesellschaften gezahlte Dividenden - Art. 56 EG und 58 EG - Zeitliche Beschränkung der Wirkungen von Urteilen.#Rechtssache C-292/04.

    judgment · DE · 6 March 2007

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  • Решение на Съда (голям състав) от 6 март 2007 г.#Wienand Meilicke, Heidi Christa Weyde и Marina Stöffler срещу Finanzamt Bonn-Innenstadt.#Искане за преюдициално заключение: Finanzgericht Köln - Германия.#Данък върху дохода - Данъчен кредит за дивиденти, изплатени от местни дружества - Членове 56 ЕО и 58 ЕО - Ограничаване на действието на решението във времето.#Дело C-292/04.

    judgment · BG · 6 March 2007

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  • Sodba Sodišča (veliki senat) z dne 6. marca 2007.#Wienand Meilicke, Heidi Christa Weyde in Marina Stöffler proti Finanzamt Bonn-Innenstadt.#Predlog za sprejetje predhodne odločbe: Finanzgericht Köln - Nemčija.#Davek od dohodka - Odbitek davka za dividende, ki so jih izplačale družbe rezidentke - Člena 56 ES in 58 ES - Omejitev časovnih učinkov sodbe.#Zadeva C-292/04.

    judgment · SL · 6 March 2007

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  • Rozsudok Súdneho dvora (veľká komora) zo 6. marca 2007.#Wienand Meilicke, Heidi Christa Weyde a Marina Stöffler proti Finanzamt Bonn-Innenstadt.#Návrh na začatie prejudiciálneho konania Finanzgericht Köln - Nemecko.#Daň z príjmov - Zápočet dane pri dividendách vyplácaných spoločnosťami rezidentmi - Články 56 ES a 58 ES - Obmedzenie časových účinkov rozsudku.#Vec C-292/04.

    judgment · SK · 6 March 2007

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  • Yhteisöjen tuomioistuimen tuomio (suuri jaosto) 6 päivänä maaliskuuta 2007.#Wienand Meilicke, Heidi Christa Weyde ja Marina Stöffler vastaan Finanzamt Bonn-Innenstadt.#Ennakkoratkaisupyyntö: Finanzgericht Köln - Saksa.#Tulovero - Yhtiöveron hyvitys, joka myönnetään kyseisessä jäsenvaltiossa asuvien yhtiöiden maksamien osinkojen osalta - EY 56 ja EY 58 artikla - Tuomion vaikutusten ajallinen rajoittaminen.#Asia C-292/04.

    judgment · FI · 6 March 2007

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  • Arrêt de la Cour (grande chambre) du 6 mars 2007.#Wienand Meilicke, Heidi Christa Weyde et Marina Stöffler contre Finanzamt Bonn-Innenstadt.#Demande de décision préjudicielle: Finanzgericht Köln - Allemagne.#Impôt sur le revenu - Avoir fiscal pour les dividendes versés par des sociétés résidentes - Articles 56 CE et 58 CE - Limitation des effets de l'arrêt dans le temps.#Affaire C-292/04.

    judgment · FR · 6 March 2007

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  • Judgment of the Court (Grand Chamber) of 6 March 2007.#Wienand Meilicke, Heidi Christa Weyde and Marina Stöffler v Finanzamt Bonn-Innenstadt.#Reference for a preliminary ruling: Finanzgericht Köln - Germany.#Income tax - Tax credit for dividends paid by resident companies - Articles 56 EC and 58 EC - Limitation of the temporal effects of the judgment.#Case C-292/04.

    judgment · EN · 6 March 2007

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