Judgment of the Court (Third Chamber) of 28 June 2007.#JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 13B(d)(6) - Exemption - Special investment funds - Meaning - Definition by the Member States - Discretion - Limits - Closed-ended funds.#Case C-363/05.

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Official record CELEX 62005CJ0363 from European Union at Court of Justice of the European Union. Dated 28 June 2007. Status: decided.

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23 official files

• Judgment of the Court (Third Chamber) of 28 June 2007.#JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 13B(d)(6) - Exemption - Special investment funds - Meaning - Definition by the Member States - Discretion - Limits - Closed-ended funds.#Case C-363/05.

  judgment · EN · 28 June 2007

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• Wyrok Trybunału (trzecia izba) z dnia 28 czerwca 2007 r.#JP Morgan Fleming Claverhouse Investment Trust plc i The Association of Investment Trust Companies przeciwko The Commissioners of HM Revenue and Customs.#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 - Zwolnienie - Fundusze powiernicze - Pojęcie - Określenie przez państwa członkowskie - Uprawnienia dyskrecjonalne - Granice - Fundusze o stałym kapitale.#Sprawa C-363/05.

  judgment · PL · 28 June 2007

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• Yhteisöjen tuomioistuimen tuomio (kolmas jaosto) 28 päivänä kesäkuuta 2007.#JP Morgan Fleming Claverhouse Investment Trust plc ja The Association of Investment Trust Companies vastaan The Commissioners of HM Revenue and Customs.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - 13 artiklan B kohdan d alakohdan 6 alakohta - Vapautus arvonlisäverosta - Erityiset sijoitusrahastot - Käsite - Jäsenvaltioiden suorittama määrittely - Harkintavalta - Rajat - Suljettu rahasto.#Asia C-363/05.

  judgment · FI · 28 June 2007

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• Acórdão do Tribunal de Justiça (Terceira Secção) de 28 de Junho de 2007.#JP Morgan Fleming Claverhouse Investment Trust plc e The Association of Investment Trust Companies contra The Commissioners of HM Revenue and Customs.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Artigo 13.º, B, alínea d), n.º 6 - Isenção - Fundos comuns de investimento - Conceito - Definição pelos Estados-Membros - Poder de apreciação - Limites - Fundos de capital fixo.#Processo C-363/05.

  judgment · PT · 28 June 2007

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• A Bíróság (harmadik tanács) 2007. június 28-i ítélete.#JP Morgan Fleming Claverhouse Investment Trust plc és The Association of Investment Trust Companies kontra The Commissioners of HM Revenue and Customs.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London - Egyesült Királyság.#Hatodik HÉA-irányelv - A 13. cikk B. része d) pontjának 6. alpontja - Mentesség - Közös befektetési alapok - Fogalom - A tagállamok általi meghatározás - Mérlegelési jogkör - Korlátok - Zártvégű befektetési alapok.#C-363/05. sz. ügy.

  judgment · HU · 28 June 2007

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• Sentenza della Corte (Terza Sezione) del 28 giugno 2007.#JP Morgan Fleming Claverhouse Investment Trust plc e The Association of Investment Trust Companies contro The Commissioners of HM Revenue and Customs.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London - Regno Unito.#Sesta direttiva IVA - Art. 13, parte B, lett. d), punto 6 - Esenzione - Fondi comuni d’investimento - Nozione - Definizione da parte degli Stati membri - Potere discrezionale - Limiti - Fondi di tipo chiuso.#Causa C-363/05.

  judgment · IT · 28 June 2007

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• Urteil des Gerichtshofes (Dritte Kammer) vom 28. Juni 2007.#JP Morgan Fleming Claverhouse Investment Trust plc und The Association of Investment Trust Companies gegen The Commissioners of HM Revenue and Customs.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Art. 13 Teil B Buchst. d Nr. 6 - Befreiung - Sondervermögen - Begriff - Definition durch die Mitgliedstaaten - Ermessen - Grenzen - Geschlossene Festkapitalfonds.#Rechtssache C-363/05.

  judgment · DE · 28 June 2007

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• Sodba Sodišča (tretji senat) z dne 28. junija 2007.#JP Morgan Fleming Claverhouse Investment Trust plc in The Association of Investment Trust Companies proti The Commissioners of HM Revenue and Customs.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London - Združeno kraljestvo.#Šesta direktiva DDV - Člen 13B(d)(6) - Oprostitev - Posebni investicijski skladi - Pojem - Opredelitev s strani držav članic - Odločanje po prostem preudarku - Omejitve - Zaprti naložbeni skladi.#Zadeva C-363/05.

  judgment · SL · 28 June 2007

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• Hotărârea Curții (camera a treia) din data de 28 iunie 2007.#JP Morgan Fleming Claverhouse Investment Trust plc și The Association of Investment Trust Companies împotriva The Commissioners of HM Revenue and Customs.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: VAT and Duties Tribunal, London - Regatul Unit.#A șasea directivă TVA - Articolul 13 secțiunea B litera (d) punctul 6 - Scutire - Fonduri speciale de investiții - Noțiune - Definirea de către statele membre - Putere de apreciere - Limite - Fonduri cu capital fix.#Cauza C-363/05.

  judgment · RO · 28 June 2007

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• Απόφαση του Δικαστηρίου (τρίτο τμήμα) της 28ης Ιουνίου 2007.#JP Morgan Fleming Claverhouse Investment Trust plc και The Association of Investment Trust Companies κατά The Commissioners of HM Revenue and Customs.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Άρθρο 13, B, στοιχείο δ΄, σημείο 6 - Απαλλαγή - Αμοιβαία κεφάλαια - Έννοια - Ορισμός από τα κράτη μέλη - Διακριτική ευχέρεια - Όρια - Συλλογικές επενδύσεις σταθερού κεφαλαίου.#Υπόθεση C-363/05.

  judgment · EL · 28 June 2007

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• Arrest van het Hof (Derde kamer) van 28 juni 2007.#JP Morgan Fleming Claverhouse Investment Trust plc en The Association of Investment Trust Companies tegen The Commissioners of HM Revenue and Customs.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London - Verenigd Koninkrijk.#Zesde btw-richtlijn - Artikel 13, B, sub d, punt 6 - Vrijstelling - Gemeenschappelijke beleggingsfondsen - Begrip - Definitie door lidstaten - Beoordelingsvrijheid - Grenzen - Gesloten fondsen.#Zaak C-363/05.

  judgment · NL · 28 June 2007

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• Presuda Suda (treće vijeće) od 28. lipnja 2007.#JP Morgan Fleming Claverhouse Investment Trust plc i The Association of Investment Trust Companies protiv The Commissioners of HM Revenue and Customs.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u - Granice.#Predmet C-363/05.

  judgment · HR · 28 June 2007

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• Решение на Съда (трети състав) от 28 юни 2007 г.#JP Morgan Fleming Claverhouse Investment Trust plc и The Association of Investment Trust Companies срещу The Commissioners of HM Revenue and Customs.#Искане за преюдициално заключение: VAT and Duties Tribunal, London - Обединеното кралство.#Шеста директива за ДДС - член 13, Б, буква г), точка 6 - Освобождаване - Взаимен фонд - Понятие - Определяне от държавите-членки - Право на преценка - Ограничения - Фондове с фиксиран капитал.#Дело C-363/05.

  judgment · BG · 28 June 2007

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• Rozsudek Soudního dvora (třetího senátu) ze dne 28. června 2007.#JP Morgan Fleming Claverhouse Investment Trust plc a The Association of Investment Trust Companies proti The Commissioners of HM Revenue and Customs.#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 - Osvobození - Zvláštní investiční fondy - Pojem - Vymezení členskými státy - Posuzovací pravomoc - Meze - Uzavřené investiční fondy.#Věc C-363/05.

  judgment · CS · 28 June 2007

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• Sentenza tal-Qorti tal-Ġustizzja (it-Tielet Awla) tat-28 ta' Ġunju 2007.#JP Morgan Fleming Claverhouse Investment Trust plc u The Association of Investment Trust Companies vs The Commissioners of HM Revenue and Customs.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.#Is-Sitt Direttiva VAT - Artikolu 13, B(d)(6) - Eżenzjoni - Fondi speċjali ta’ investiment - Kunċett - Definizzjoni mill-Istati Membri - Setgħa dikrezzjonali - Limiti - Fondi b’kapital fiss.#Kawża C-363/05.

  judgment · MT · 28 June 2007

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• Euroopa Kohtu otsus (kolmas koda), 28. juuni 2007.#JP Morgan Fleming Claverhouse Investment Trust plc ja The Association of Investment Trust Companies versus The Commissioners of HM Revenue and Customs.#Eelotsusetaotlus: VAT and Duties Tribunal, London - Ühendkuningriik.#Kuues käibemaksudirektiiv - Artikli 13 B osa punkti d alapunkt 6 - Maksuvabastus - Eriotstarbelised investeerimisfondid - Mõiste - Määratlemine liikmesriigis - Kaalutlusõigus - Piirid - Kinnised investeerimisfondid.#Kohtuasi C-363/05.

  judgment · ET · 28 June 2007

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• Arrêt de la Cour (troisième chambre) du 28 juin 2007.#JP Morgan Fleming Claverhouse Investment Trust plc et The Association of Investment Trust Companies contre The Commissioners of HM Revenue and Customs.#Demande de décision préjudicielle: VAT and Duties Tribunal, London - Royaume-Uni.#Sixième directive TVA - Article 13, B, sous d), point 6 - Exonération - Fonds communs de placement - Notion - Définition par les États membres - Pouvoir d'appréciation - Limites - Fonds à capital fixe.#Affaire C-363/05.

  judgment · FR · 28 June 2007

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• Sentencia del Tribunal de Justicia (Sala Tercera) de 28 de junio de 2007.#JP Morgan Fleming Claverhouse Investment Trust plc y The Association of Investment Trust Companies contra The Commissioners of HM Revenue and Customs.#Petición de decisión prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Artículo 13, parte B, letra d), número 6 - Exención - Fondos comunes de inversión - Concepto - Definición por los Estados miembros - Facultad de apreciación - Límites - Fondos de tipo cerrado.#Asunto C-363/05.

  judgment · ES · 28 June 2007

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• Domstolens Dom (Tredje Afdeling) af 28. juni 2007.#JP Morgan Fleming Claverhouse Investment Trust plc og The Association of Investment Trust Companies mod The Commissioners of HM Revenue and Customs.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London - Forenede Kongerige.#Sjette momsdirektiv - artikel 13, punkt B, litra d), nr. 6 - fritagelse - investeringsforeninger - begreb - medlemsstaternes definition - skønsbeføjelse - grænser - lukkede investeringsforeninger.#Sag C-363/05.

  judgment · DA · 28 June 2007

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• Domstolens dom (tredje avdelningen) den 28 juni 2007.#JP Morgan Fleming Claverhouse Investment Trust plc och The Association of Investment Trust Companies mot The Commissioners of HM Revenue and Customs.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London - Förenade kungariket.#Sjätte direktivet - Artikel 13 B d 6 - Undantag från skatteplikt - Särskilda investeringsfonder - Begrepp - Definition av medlemsstaterna - Utrymme för skönsmässig bedömning - Gränser - Fonder med fast aktiekapital.#Mål C-363/05.

  judgment · SV · 28 June 2007

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• Rozsudok Súdneho dvora (tretia komora) z 28. júna 2007.#JP Morgan Fleming Claverhouse Investment Trust plc a The Association of Investment Trust Companies proti The Commissioners of HM Revenue and Customs.#Návrh na začatie prejudiciálneho konania VAT and Duties Tribunal, London - Spojené kráľovstvo.#Šiesta smernica o DPH - Článok 13 B písm. d) bod 6 - Oslobodenie - Spoločné investičné fondy - Pojem - Definovanie členskými štátmi - Voľná úvaha - Hranice - Fondy s fixným kapitálom.#Vec C-363/05.

  judgment · SK · 28 June 2007

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• 2007 m. birželio 28 d. Teisingumo Teismo (trečioji kolegija) sprendimas.#JP Morgan Fleming Claverhouse Investment Trust plc ir The Association of Investment Trust Companies prieš The Commissioners of HM Revenue and Customs.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, London - Jungtinė Karalystė.#Šeštoji PVM direktyva - 13 straipsnio B skirsnio d punkto 6 papunktis - Atleidimas nuo mokesčio - Specialūs investiciniai fondai - Sąvoka - Valstybių narių apibrėžimas - Diskrecija - Ribos - Pastovaus kapitalo fondai.#Byla C-363/05.

  judgment · LT · 28 June 2007

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• Tiesas spriedums (trešā palāta) 2007. gada 28.jūnijā.#JP Morgan Fleming Claverhouse Investment Trust plc un The Association of Investment Trust Companies pret The Commissioners of HM Revenue and Customs.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London - Apvienotā Karaliste.#Sestā PVN direktīva - 13. panta B daļas d) punkta 6. apakšpunkts - Atbrīvojums - Kopīgi ieguldījumu fondi - Jēdziens - Dalībvalstu noteikta definīcija - Diskrecionārā vara - Robežas - Nemainīga kapitāla fondi.#Lieta C-363/05.

  judgment · LV · 28 June 2007

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