European Union · Record · CJ
CELEX 62007CJ0253
Judgment of the Court (Fourth Chamber) of 16 October 2008.#Canterbury Hockey Club and Canterbury Ladies Hockey Club v The Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Sixth VAT Directive - Exemption - Services linked to sport - Services supplied to persons taking part in sport - Services supplied to unincorporated associations and to corporate persons - Included - Conditions.#Case C-253/07.
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16 October 2008
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16 October 2008
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Official record CELEX 62007CJ0253 from European Union at Court of Justice of the European Union. Dated 16 October 2008. Status: decided.
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23 official files
Judgment of the Court (Fourth Chamber) of 16 October 2008.#Canterbury Hockey Club and Canterbury Ladies Hockey Club v The Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Sixth VAT Directive - Exemption - Services linked to sport - Services supplied to persons taking part in sport - Services supplied to unincorporated associations and to corporate persons - Included - Conditions.#Case C-253/07.
judgment · EN · 16 October 2008
Presuda Suda (četvrto vijeće) od 16. listopada 2008.#Canterbury Hockey Club i Canterbury Ladies Hockey Club protiv The Commissioners for Her Majesty’s Revenue and Customs.#Zahtjev za prethodnu odluku: High Court of Justice (England & Wales), Chancery Division - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-253/07.
judgment · HR · 16 October 2008
Απόφαση του Δικαστηρίου (τέταρτο τμήμα) της 16ης Οκτωβρίου 2008.#Canterbury Hockey Club και Canterbury Ladies Hockey Club κατά The Commissioners for Her Majesty’s Revenue and Customs.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice (England & Wales), Chancery Division - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Απαλλαγές - Παροχή υπηρεσιών που συνδέονται με τον αθλητισμό - Υπηρεσίες παρεχόμενες σε πρόσωπα που ασχολούνται με τον αθλητισμό - Υπηρεσίες παρεχόμενες σε ενώσεις χωρίς νομική προσωπικότητα και σε νομικά πρόσωπα - Εμπίπτουν - Προϋποθέσεις.#Υπόθεση C-253/07.
judgment · EL · 16 October 2008
Acórdão do Tribunal de Justiça (Quarta Secção) de 16 de Outubro de 2008.#Canterbury Hockey Club e Canterbury Ladies Hockey Club contra The Commissioners for Her Majesty’s Revenue and Customs.#Pedido de decisão prejudicial: High Court of Justice (England & Wales), Chancery Division - Reino Unido.#Sexta Directiva IVA - Isenções - Prestações de serviços conexas com a prática do desporto - Prestações de serviços a favor de pessoas que praticam desporto - Prestações de serviços a favor de associações não registadas e de pessoas colectivas - Inclusão - Requisitos.#Processo C-253/07.
judgment · PT · 16 October 2008
Решение на Съда (четвърти състав) от 16 октомври 2008 г.#Canterbury Hockey Club и Canterbury Ladies Hockey Club срещу The Commissioners for Her Majesty’s Revenue and Customs.#Искане за преюдициално заключение: High Court of Justice (England & Wales), Chancery Division - Обединеното кралство.#Шеста директива ДДС - Случаи на освобождаване - Услуги, свързани със спортни дейности - Услуги, предоставяни на лица, участващи в спортни дейности - Услуги, предоставяни на нерегистрирани обединения и на юридически лица - Включване - Условия.#Дело C-253/07.
judgment · BG · 16 October 2008
Tiesas spriedums (ceturtā palāta) 2008. gada 16.oktobrī.#Canterbury Hockey Club un Canterbury Ladies Hockey Club pret The Commissioners for Her Majesty’s Revenue and Customs.#Lūgums sniegt prejudiciālu nolēmumu: High Court of Justice (England & Wales), Chancery Division - Apvienotā Karaliste.#Sestā PVN direktīva - Atbrīvojumi no nodokļa - Ar sportu saistītu pakalpojumu sniegšana - Pakalpojumu sniegšana personām, kas nodarbojas ar sportu - Pakalpojumu sniegšana nereģistrētām biedrībām un juridiskām personām - Iekļaušana - Nosacījumi.#Lieta C-253/07.
judgment · LV · 16 October 2008
Hotărârea Curții (camera a patra) din data de 16 octombrie 2008.#Canterbury Hockey Club şi Canterbury Ladies Hockey Club împotriva The Commissioners for Her Majesty’s Revenue and Customs.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice (England & Wales), Chancery Division - Regatul Unit.#A șasea directivă TVA - Scutiri - Prestări de servicii legate de sport - Prestări de servicii efectuate în favoarea persoanelor care practică sportul - Prestări de servicii efectuate în favoarea unor asociații fără personalitate juridică și a unor persoane juridice - Includere - Condiții.#Cauza C-253/07.
judgment · RO · 16 October 2008
Rozsudok Súdneho dvora (štvrtá komora) zo 16. októbra 2008.#Canterbury Hockey Club a Canterbury Ladies Hockey Club proti The Commissioners for Her Majesty’s Revenue and Customs.#Návrh na začatie prejudiciálneho konania: High Court of Justice (England & Wales), Chancery Division - Spojené kráľovstvo.#Šiesta smernica o DPH - Oslobodenia - Služby úzko spojené s výkonom športu - Služby poskytované osobám, ktoré vykonávajú šport - Služby poskytované neregistrovaným združeniam a právnickým osobám - Zahrnutie - Podmienky.#Vec C-253/07.
judgment · SK · 16 October 2008
Domstolens Dom (Fjerde Afdeling) af 16. oktober 2008.#Canterbury Hockey Club og Canterbury Ladies Hockey Club mod The Commissioners for Her Majesty’s Revenue and Customs.#Anmodning om præjudiciel afgørelse: High Court of Justice (England & Wales), Chancery Division - Forenede Kongerige.#Sjette momsdirektiv - fritagelser - tjenesteydelser i tilknytning til udøvelse af sport - tjenesteydelser præsteret til personer, som deltager i sport - tjenesteydelser præsteret til sammenslutninger, der ikke har selskabsform, og til juridiske personer - omfattet - betingelser.#Sag C-253/07.
judgment · DA · 16 October 2008
Arrêt de la Cour (quatrième chambre) du 16 octobre 2008.#Canterbury Hockey Club et Canterbury Ladies Hockey Club contre The Commissioners for Her Majesty’s Revenue and Customs.#Demande de décision préjudicielle: High Court of Justice (England & Wales), Chancery Division - Royaume-Uni.#Sixième directive TVA - Exonérations - Prestations de services liées à la pratique du sport - Prestations de services fournies aux personnes qui pratiquent le sport - Prestations de services fournies à des associations non enregistrées et à des personnes morales - Inclusion - Conditions.#Affaire C-253/07.
judgment · FR · 16 October 2008
Sentencia del Tribunal de Justicia (Sala Cuarta) de 16 de octubre de 2008.#Canterbury Hockey Club y Canterbury Ladies Hockey Club contra The Commissioners for Her Majesty’s Revenue and Customs.#Petición de decisión prejudicial: High Court of Justice (England & Wales), Chancery Division - Reino Unido.#Sexta Directiva IVA - Exenciones - Prestaciones de servicios relacionadas con la práctica del deporte - Prestaciones de servicios a personas que practican un deporte - Prestaciones de servicios a asociaciones sin personalidad jurídica y a personas jurídicas - Inclusión - Requisitos.#Asunto C-253/07.
judgment · ES · 16 October 2008
Sodba Sodišča (četrti senat) z dne 16. oktobra 2008.#Canterbury Hockey Club in Canterbury Ladies Hockey Club proti The Commissioners for Her Majesty’s Revenue and Customs.#Predlog za sprejetje predhodne odločbe: High Court of Justice (England & Wales), Chancery Division - Združeno kraljestvo.#Šesta direktiva o DDV - Oprostitve - Storitve, povezane s športom - Storitve, opravljene za osebe, ki se ukvarjajo s športom - Storitve, opravljene za neregistrirana društva in pravne osebe - Vključitev - Pogoji.#Zadeva C-253/07.
judgment · SL · 16 October 2008
Euroopa Kohtu otsus (neljas koda), 16. oktoober 2008.#Canterbury Hockey Club ja Canterbury Ladies Hockey Club versus The Commissioners for Her Majesty’s Revenue and Customs.#Eelotsusetaotlus: High Court of Justice (England & Wales), Chancery Division - Ühendkuningriik.#Kuues käibemaksudirektiiv - Maksuvabastused - Spordiga seotud teenused - Spordiga tegelevatele isikutele osutatavad teenused - Organiseeritud isikute ühendustele ja juriidilistele isikutele osutatavad teenused - Hõlmamine - Tingimused.#Kohtuasi C-253/07.
judgment · ET · 16 October 2008
Arrest van het Hof (Vierde kamer) van 16 oktober 2008.#Canterbury Hockey Club en Canterbury Ladies Hockey Club tegen The Commissioners for Her Majesty’s Revenue and Customs.#Verzoek om een prejudiciële beslissing: High Court of Justice (England & Wales), Chancery Division - Verenigd Koninkrijk.#Zesde btw-richtlijn - Vrijstellingen - Diensten die samenhangen met beoefening van sport - Diensten verleend aan personen die aan sport doen - Diensten verleend aan verenigingen zonder rechtspersoonlijkheid en aan rechtspersonen - Daaronder begrepen - Voorwaarden.#Zaak C-253/07.
judgment · NL · 16 October 2008
Sentenza della Corte (Quarta Sezione) del 16 ottobre 2008.#Canterbury Hockey Club e Canterbury Ladies Hockey Club contro The Commissioners for Her Majesty’s Revenue and Customs.#Domanda di pronuncia pregiudiziale: High Court of Justice (England & Wales), Chancery Division - Regno Unito.#Sesta direttiva IVA - Esenzioni - Prestazioni di servizi connesse alla pratica dello sport - Prestazioni di servizi fornite alle persone che esercitano lo sport - Prestazioni di servizi fornite ad associazioni prive di personalità giuridica e a persone giuridiche - Inclusione - Presupposti.#Causa C-253/07.
judgment · IT · 16 October 2008
Domstolens dom (fjärde avdelningen) den 16 oktober 2008.#Canterbury Hockey Club och Canterbury Ladies Hockey Club mot The Commissioners for Her Majesty’s Revenue and Customs.#Begäran om förhandsavgörande: High Court of Justice (England & Wales), Chancery Division - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Undantag från skatteplikt - Tjänster som är kopplade till idrottslig träning - Tjänster som tillhandahålls personer som ägnar sig åt idrott - Tjänster som tillhandahålls icke-registrerade associationer samt juridiska personer - Omfattas - Villkor.#Mål C-253/07.
judgment · SV · 16 October 2008
Urteil des Gerichtshofes (Vierte Kammer) vom 16. Oktober 2008.#Canterbury Hockey Club und Canterbury Ladies Hockey Club gegen The Commissioners for Her Majesty’s Revenue and Customs.#Ersuchen um Vorabentscheidung: High Court of Justice (England & Wales), Chancery Division - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Befreiungen - Mit der Ausübung von Sport zusammenhängende Dienstleistungen - Sport ausübenden Personen erbrachte Dienstleistungen - Vereinigungen ohne Rechtspersönlichkeit und juristischen Personen erbrachte Dienstleistungen - Einbeziehung - Voraussetzungen.#Rechtssache C-253/07.
judgment · DE · 16 October 2008
Wyrok Trybunału (czwarta izba) z dnia 16 października 2008 r.#Canterbury Hockey Club i Canterbury Ladies Hockey Club przeciwko The Commissioners for Her Majesty’s Revenue and Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice (England & Wales), Chancery Division - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Zwolnienia - Usługi związane z uprawianiem sportu - Usługi świadczone osobom uprawiającym sport - Usługi świadczone stowarzyszeniom niemającym osobowości prawnej i osobom prawnym -Włączenie - Przesłanki.#Sprawa C-253/07.
judgment · PL · 16 October 2008
A Bíróság (negyedik tanács) 2008. október 16-i ítélete.#Canterbury Hockey Club és Canterbury Ladies Hockey Club kontra The Commissioners for Her Majesty’s Revenue and Customs.#Előzetes döntéshozatal iránti kérelem: High Court of Justice (England & Wales), Chancery Division - Egyesült Királyság.#Hatodik HÉA-irányelv - Adómentességek - Sportolással összefüggő szolgáltatásnyújtások - Sportot végző személyek részére nyújtott szolgáltatások - Jogi személyiséggel nem rendelkező egyesületek és jogi személyek részére nyújtott szolgáltatások - Bennfoglaltság - Feltételek.#C-253/07. sz. ügy.
judgment · HU · 16 October 2008
Rozsudek Soudního dvora (čtvrtého senátu) ze dne 16. října 2008.#Canterbury Hockey Club a Canterbury Ladies Hockey Club proti The Commissioners for Her Majesty’s Revenue and Customs.#Žádost o rozhodnutí o předběžné otázce: High Court of Justice (England & Wales), Chancery Division - Spojené království.#Šestá směrnice o DPH - Osvobození - Poskytování služeb souvisejících se sportem - Poskytování služeb osobám provozujícím sport - Poskytování služeb neregistrovaným sdružením a právnickým osobám - Zahrnutí - Podmínky.#Věc C-253/07.
judgment · CS · 16 October 2008
Yhteisöjen tuomioistuimen tuomio (neljäs jaosto) 16 päivänä lokakuuta 2008.#Canterbury Hockey Club ja Canterbury Ladies Hockey Club vastaan The Commissioners for Her Majesty’s Revenue and Customs.#Ennakkoratkaisupyyntö: High Court of Justice (England & Wales), Chancery Division - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - Vapautukset - Urheiluun osallistumiseen liittyvät palvelujen suoritukset - Urheiluun osallistuville henkilöille tarjottavat palvelujen suoritukset - Edellytykset, joiden täyttyessä palvelujen suoritukset, joita tarjotaan rekisteröimättömille yhdistyksille ja oikeushenkilöille, kuuluvat vapautuksen piiriin.#Asia C-253/07.
judgment · FI · 16 October 2008
2008 m. spalio 16 d. Teisingumo Teismo (ketvirtoji kolegija) sprendimas.#Canterbury Hockey Club ir Canterbury Ladies Hockey Club prieš The Commissioners for Her Majesty’s Revenue and Customs.#Prašymas priimti prejudicinį sprendimą: High Court of Justice (England & Wales), Chancery Division - Jungtinė Karalystė.#Šeštoji PVM direktyva - Atleidimo nuo mokesčio atvejai - Su sportu susijusios paslaugos - Paslaugos, teikiamos asmenims, sporto programų dalyviams - Neįregistruotoms asociacijoms ir juridiniams asmenims teikiamos paslaugos - Įtraukimas - Sąlygos.#Byla C-253/07.
judgment · LT · 16 October 2008
Sentenza tal-Qorti tal-Ġustizzja (ir-Raba' Awla) tas-16 ta' Ottubru 2008.#Canterbury Hockey Club u Canterbury Ladies Hockey Club vs The Commissioners for Her Majesty’s Revenue and Customs.#Talba għal deċiżjoni preliminari: High Court of Justice (England & Wales), Chancery Division - ir-Renju Unit.#Sitt Direttiva tal-VAT - Eżenzjonijiet - Servizzi marbuta mal-prattika ta’ sport - Servizzi mogħtija lil persuni li jieħdu parti fl-isport - Servizzi mogħtija lil assoċjazzjonijiet mhux reġistrati u lil persuni ġuridiċi - Inklużjoni - Kundizzjonijiet.#Kawża C-253/07.
judgment · MT · 16 October 2008
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