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CELEX 62004CJ0369

Judgment of the Court (Grand Chamber) of 26 June 2007.#Hutchison 3G UK Ltd and Others v Commissioners of Customs and Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Taxable transactions - Definition of ‘economic activity’ - Article 4(2) - Allocation of licences making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services.#Case C-369/04.

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

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26 June 2007

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26 June 2007

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Official record CELEX 62004CJ0369 from European Union at Court of Justice of the European Union. Dated 26 June 2007. Status: decided.

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23 official files

  • Judgment of the Court (Grand Chamber) of 26 June 2007.#Hutchison 3G UK Ltd and Others v Commissioners of Customs and Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Taxable transactions - Definition of ‘economic activity’ - Article 4(2) - Allocation of licences making it possible to use a defined part of the radio-frequency spectrum reserved for telecommunications services.#Case C-369/04.

    judgment · EN · 26 June 2007

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  • Presuda Suda (veliko vijeće) od 26. lipnja 2007.#Hutchison 3G UK Ltd i drugi protiv Commissioners of Customs and Excise.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-369/04.

    judgment · HR · 26 June 2007

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  • Wyrok Trybunału (wielka izba) z dnia 26 czerwca 2007 r.#Hutchison 3G UK Ltd i inni przeciwko Commissioners of Customs and Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, London - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Czynności podlegające opodatkowaniu - Pojęcie "działalności gospodarczej" - Artykuł 4 ust. 2 - Udzielenie zezwoleń na korzystanie z określonego zakresu częstotliwości radiowych zastrzeżonych dla usług telekomunikacyjnych.#Sprawa C-369/04.

    judgment · PL · 26 June 2007

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  • Sentenza della Corte (grande sezione) del 26 giugno 2007.#Hutchison 3G UK Ltd e altri contro Commissioners of Customs and Excise.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London - Regno Unito.#Sesta direttiva IVA - Operazioni imponibili - Nozione di "attività economica" - Art. 4, n. 2 - Rilascio delle licenze che consentono l’uso di una parte prestabilita dello spettro di radiofrequenze riservate ai servizi di telecomunicazione.#Causa C-369/04.

    judgment · IT · 26 June 2007

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  • Euroopa Kohtu otsus (suurkoda), 26. juuni 2007.#Hutchison 3G UK Ltd ja teised versus Commissioners of Customs and Excise.#Eelotsusetaotlus: VAT and Duties Tribunal, London - Ühendkuningriik.#Kuues käibemaksudirektiiv - Maksustatavad tehingud - Mõiste "majandustegevus" - Artikli 4 lõige 2 - Selliste litsentside andmine, mis võimaldavad kasutada telekommunikatsiooniteenusteks eraldatud raadiosagedusspektrist ühte kindlaksmääratud osa.#Kohtuasi C-369/04.

    judgment · ET · 26 June 2007

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  • Urteil des Gerichtshofes (Große Kammer) vom 26. Juni 2007.#Hutchison 3G UK Ltd und andere gegen Commissioners of Customs and Excise.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Steuerbare Umsätze - Begriff der wirtschaftlichen Tätigkeit - Art. 4 Abs. 2 - Vergabe von Lizenzen für einen bestimmten, den Telekommunikationsdiensten vorbehaltenen Teil des Funkfrequenzspektrums.#Rechtssache C-369/04.

    judgment · DE · 26 June 2007

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  • Yhteisöjen tuomioistuimen tuomio (suuri jaosto) 26 päivänä kesäkuuta 2007.#Hutchison 3G UK Ltd ynnä muut vastaan Commissioners of Customs and Excise.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - Verolliset liiketoimet - Taloudellisen toiminnan käsite - 4 artiklan 2 kohta - Sellaisten toimilupien myöntäminen, joiden perusteella voidaan käyttää määrättyä telepalveluille varattua radiotaajuutta.#Asia C-369/04.

    judgment · FI · 26 June 2007

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  • A Bíróság (nagytanács) 2007. június 26-i ítélete.#Hutchison 3G UK Ltd és társai kontra Commissioners of Customs and Excise.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London - Egyesült Királyság.#Hatodik HÉA irányelv - Adóköteles ügyletek - A gazdasági tevékenység fogalma - A 4. cikk (2) bekezdése - A távközlési szolgáltatások részére fenntartott rádiófrekvencia-spektrum meghatározott részének használatára vonatkozó engedélyek kiadása.#C-369/04. sz. ügy.

    judgment · HU · 26 June 2007

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  • Rozsudek Soudního dvora (velkého senátu) ze dne 26. června 2007.#Hutchison 3G UK Ltd a další proti Commissioners of Customs and Excise.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, London - Spojené království.#Šestá směrnice o DPH - Zdanitelná plnění - Pojem ‚hospodářská činnost‘ - Článek 4 odst. 2 - Udělení licencí umožňujících používání vymezené části radiofrekvenčního spektra vyhrazené telekomunikačním službám.#Věc C-369/04.

    judgment · CS · 26 June 2007

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  • Sentenza tal-Qorti tal-Ġustizzja (Awla Manja) tas-26 ta' Ġunju 2007.#Hutchison 3G UK Ltd et. vs Commissioners of Customs and Excise.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.#Sitt Direttiva tal-VAT - Tranżazzjonijiet taxxabbli - Kunċett ta' attività ekonomika - Artikolu 4(2) - Attribuzzjoni ta' liċenzji li jippermettu l-użu ta' parti definita ta’ l-ispettru ta' frekwenzi rriżervat għas-servizzi ta' telekomunikazzjoni.#Kawża C-369/04.

    judgment · MT · 26 June 2007

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  • Tiesas spriedums (virspalāta) 2007. gada 26.jūnijā.#Hutchison 3G UK Ltd un citi pret Commissioners of Customs and Excise.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London - Apvienotā Karaliste.#Sestā PVN direktīva - Darbības, par kurām jāmaksā nodoklis - "Saimnieciskās darbības" jēdziens - 4. panta 2. punkts - Tādu licenču piešķiršana, kas ļauj izmantot telekomunikāciju pakalpojumiem paredzēto radio frekvenču spektra noteiktu daļu.#Lieta C-369/04.

    judgment · LV · 26 June 2007

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  • Acórdão do Tribunal de Justiça (Grande Secção) de 26 de Junho de 2007.#Hutchison 3G UK Ltd e outros contra Commissioners of Customs and Excise.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta directiva IVA - Operações tributáveis - Conceito de ‘actividade económica’ - Artigo 4.º, n.º 2 - Concessão de licenças que permitem a utilização de uma parte determinada do espectro de radiofrequências reservada aos serviços de telecomunicações.#Processo C-369/04.

    judgment · PT · 26 June 2007

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  • Απόφαση του Δικαστηρίου (τμήμα μείζονος συνθέσεως) της 26ης Ιουνίου 2007.#Hutchison 3G UK Ltd και λοιποί κατά Commissioners of Customs and Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Πράξεις υποκείμενες στον φόρο - Έννοια του όρου "οικονομική δραστηριότητα" - Άρθρο 4, παράγραφος 2 - Χορήγηση αδειών για την εκμετάλλευση συγκεκριμένου τμήματος του φάσματος ραδιοσυχνοτήτων, το οποίο προορίζεται για τις τηλεπικοινωνιακές υπηρεσίες.#Υπόθεση C-369/04.

    judgment · EL · 26 June 2007

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  • 2007 m. birželio 26 d. Teisingumo Teismo (didžioji kolegija) sprendimas.#Hutchison 3G UK Ltd ir kiti prieš Commissioners of Customs and Excise.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, London - Jungtinė Karalystė.#Šeštoji PVM direktyva - Apmokestinamieji sandoriai - "Ekonominės veiklos" sąvoka - 4 straipsnio 2 dalis - Licencijų, leidžiančių naudoti apibrėžtą radijo dažnių spektro dalį, skirtą telekomunikacijų paslaugoms, suteikimas.#Byla C-369/04.

    judgment · LT · 26 June 2007

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  • Rozsudok Súdneho dvora (veľká komora) z 26. júna 2007.#Hutchison 3G UK Ltd a iní proti Commissioners of Customs and Excise.#Návrh na začatie prejudiciálneho konania: VAT and Duties Tribunal, London - Spojené kráľovstvo.#Šiesta smernica o DPH - Zdaniteľné plnenia - Pojem ‚hospodárska činnosť‘ - Článok 4 ods. 2 - Udelenie licencií umožňujúcich používanie definovanej časti spektra rádiových frekvencií vyhradených na telekomunikačné služby.#Vec C-369/04.

    judgment · SK · 26 June 2007

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  • Sodba Sodišča (veliki senat) z dne 26. junija 2007.#Hutchison 3G UK Ltd in drugi proti Commissioners of Customs and Excise.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London - Združeno kraljestvo.#Šesta direktiva DDV - Obdavčljive transakcije - Pojem ‚gospodarska dejavnost‘ - Člen 4(2) - Dodeljevanje dovoljenj za uporabo določenega dela radio-frekvenčnega spektra, namenjenega telekomunikacijskim storitvam.#Zadeva C-369/04.

    judgment · SL · 26 June 2007

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  • Domstolens dom (stora avdelningen) den 26 juni 2007.#Hutchison 3G UK Ltd m.fl. mot Commissioners of Customs and Excise.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Skattepliktiga transaktioner - Begreppet ekonomisk verksamhet - Artikel 4.2 - Tilldelning av tillstånd att använda en bestämd del av radiofrekvensspektrumet som är reserverad för teletjänster.#Mål C-369/04.

    judgment · SV · 26 June 2007

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  • Arrest van het Hof (Grote kamer) van 26 juni 2007.#Hutchison 3G UK Ltd en anderen tegen Commissioners of Customs and Excise.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London - Verenigd Koninkrijk.#Zesde btw-richtlijn - Belastbare handelingen - Begrip ‚economische activiteit’ - Artikel 4, lid 2 - Toekenning van vergunningen voor gebruik van bepaald gedeelte van voor telecommunicatiediensten voorbehouden radiofrequentiespectrum.#Zaak C-369/04.

    judgment · NL · 26 June 2007

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  • Sentencia del Tribunal de Justicia (Gran Sala) de 26 de junio de 2007.#Hutchison 3G UK Ltd y otros contra Commissioners of Customs and Excise.#Petición de decisión prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Hechos imponibles - Concepto de "actividad económica" - Artículo 4, apartado 2 - Concesión de licencias que autorizan el uso de una parte definida del espectro de radiofrecuencias reservada a los servicios de telecomunicaciones.#Asunto C-369/04.

    judgment · ES · 26 June 2007

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  • Hotărârea Curții (Marea Cameră) din data de 26 iunie 2007.#Hutchison 3G UK Ltd și alții împotriva Commissioners of Customs and Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: VAT and Duties Tribunal, London - Regatul Unit.#A șasea directivă TVA - Operațiuni impozabile - Noțiunea de «activitate economică» - Articolul 4 alineatul (2) - Atribuirea unor licențe care permit utilizarea unei părți determinate a spectrului de radiofrecvențe rezervată serviciilor de telecomunicații.#Cauza C-369/04.

    judgment · RO · 26 June 2007

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  • Решение на Съда (голям състав) от 26 юни 2007 г.#Hutchison 3G UK Ltd и други срещу Commissioners of Customs and Excise.#Искане за преюдициално заключение: VAT and Duties Tribunal, London - Обединеното кралство.#Шеста ДДС директива - Облагаеми сделки - Понятие за икономическа дейност - Член 4, параграф 2 - Възлагане на лицензии, позволяващи използването на определена част от радиочестотния спектър, запазена за далекосъобщителни услуги.#Дело C-369/04.

    judgment · BG · 26 June 2007

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  • Domstolens Dom (Store Afdeling) af 26. juni 2007.#Hutchison 3G UK Ltd m.fl. mod Commissioners of Customs and Excise.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London - Forenede Kongerige.#Sjette momsdirektiv - afgiftspligtige transaktioner - begrebet økonomisk virksomhed - artikel 4, stk. 2 - tildeling af licenser til udnyttelse af en defineret del af radiofrekvensspektret, der er forbeholdt telekommunikationstjenester.#Sag C-369/04.

    judgment · DA · 26 June 2007

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  • Arrêt de la Cour (grande chambre) du 26 juin 2007.#Hutchison 3G UK Ltd et autres contre Commissioners of Customs and Excise.#Demande de décision préjudicielle: VAT and Duties Tribunal, London - Royaume-Uni.#Sixième directive TVA - Opérations imposables - Notion d''activité économique' - Article 4, paragraphe 2 - Attribution des licences permettant l'utilisation d'une partie définie du spectre de radiofréquences réservée aux services de télécommunications.#Affaire C-369/04.

    judgment · FR · 26 June 2007

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