European Union · Record · CJ
CELEX 62007CJ0302
Judgment of the Court (Fourth Chamber) of 5 March 2009.#J D Wetherspoon plc v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#First and Sixth VAT Directives - Principles of fiscal neutrality and proportionality - Rules on rounding of amounts of VAT - Methods and levels of rounding.#Case C-302/07.
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5 March 2009
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5 March 2009
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Official record CELEX 62007CJ0302 from European Union at Court of Justice of the European Union. Dated 5 March 2009. Status: decided.
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23 official files
Judgment of the Court (Fourth Chamber) of 5 March 2009.#J D Wetherspoon plc v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#First and Sixth VAT Directives - Principles of fiscal neutrality and proportionality - Rules on rounding of amounts of VAT - Methods and levels of rounding.#Case C-302/07.
judgment · EN · 5 March 2009
Presuda Suda (četvrto vijeće) od 5. ožujka 2009.#J D Wetherspoon plc protiv The Commissioners of Her Majesty's Revenue & Customs.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London - Ujedinjena Kraljevina.#Prva i šesta direktiva o PDV-u.#Predmet C-302/07.
judgment · HR · 5 March 2009
Tiesas spriedums (ceturtā palāta) 2009. gada 5.martā.#J D Wetherspoon plc pret The Commissioners of Her Majesty's Revenue & Customs.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London - Apvienotā Karaliste.#Pirmā un Sestā PVN direktīva - Nodokļu neitralitātes un samērīguma princips - Noteikumi par PVN summu noapaļošanu - Noapaļošanas metodes un līmeņi.#Lieta C-302/07.
judgment · LV · 5 March 2009
Urteil des Gerichtshofes (Vierte Kammer) vom 5. März 2009.#J D Wetherspoon plc gegen The Commissioners of Her Majesty's Revenue & Customs.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London - Vereinigtes Königreich.#Erste und Sechste Mehrwertsteuerrichtlinie - Grundsätze der steuerlichen Neutralität und der Proportionalität - Regeln für die Rundung von Mehrwertsteuerbeträgen - Rundungsmethoden und -ebenen.#Rechtssache C-302/07.
judgment · DE · 5 March 2009
Domstolens Dom (Fjerde Afdeling) af 5. marts 2009.#J D Wetherspoon plc mod The Commissioners of Her Majesty's Revenue & Customs.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London - Forenede Kongerige.#Første og sjette momsdirektiv - princippet om afgiftsneutralitet og proportionalitetsprincippet - regler for afrunding af momsbeløb - afrundingsmetoder og -niveauer.#Sag C-302/07.
judgment · DA · 5 March 2009
Arrêt de la Cour (quatrième chambre) du 5 mars 2009.#J D Wetherspoon plc contre The Commissioners of Her Majesty's Revenue & Customs.#Demande de décision préjudicielle: VAT and Duties Tribunal, London - Royaume-Uni.#Première et sixième directives TVA - Principes de neutralité fiscale et de proportionnalité - Règles concernant l'arrondissement des montants de la TVA - Méthodes et niveaux d'arrondissement.#Affaire C-302/07.
judgment · FR · 5 March 2009
Hotărârea Curții (camera a patra) din data de 5 martie 2009.#J D Wetherspoon plc împotriva The Commissioners of Her Majesty's Revenue & Customs.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: VAT and Duties Tribunal, London - Regatul Unit.#Prima directivă TVA și A șasea directivă TVA - Principiile neutralității fiscale și proporționalității - Reguli privind rotunjirea valorilor TVA-ului - Metode și niveluri de rotunjire.#Cauza C-302/07.
judgment · RO · 5 March 2009
Решение на Съда (четвърти състав) от 5 март 2009 г.#J D Wetherspoon plc срещу The Commissioners of Her Majesty's Revenue & Customs.#Искане за преюдициално заключение: VAT and Duties Tribunal, London - Обединеното кралство.#Първа и Шеста директива ДДС - Принципи на данъчен неутралитет и на пропорционалност - Правила относно закръгляването на размера на ДДС - Методи и нива на закръгляване.#Дело C-302/07.
judgment · BG · 5 March 2009
Sodba Sodišča (četrti senat) z dne 5. marca 2009.#J D Wetherspoon plc proti The Commissioners of Her Majesty's Revenue & Customs.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London - Združeno kraljestvo.#Prva in Šesta direktiva o DDV - Načeli davčne nevtralnosti in sorazmernosti - Določbe o zaokroževanju zneskov DDV - Metode in stopnje zaokroževanja.#Zadeva C-302/07.
judgment · SL · 5 March 2009
Rozsudok Súdneho dvora (štvrtá komora) z 5. marca 2009.#J D Wetherspoon plc proti The Commissioners of Her Majesty's Revenue & Customs.#Návrh na začatie prejudiciálneho konania: VAT and Duties Tribunal, London - Spojené kráľovstvo.#Prvá a šiesta smernica o DPH - Zásady daňovej neutrality a proporcionality - Pravidlá zaokrúhľovania súm DPH - Metódy a úrovne zaokrúhľovania.#Vec C-302/07.
judgment · SK · 5 March 2009
A Bíróság (negyedik tanács) 2009. március 5-i ítélete.#J D Wetherspoon plc kontra The Commissioners of Her Majesty's Revenue & Customs.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London - Egyesült Királyság.#Első és hatodik HÉA-irányelv - Az adósemlegesség és az arányosság elve - A HÉA-összegek kerekítésére vonatkozó szabályok - Kerekítési módszerek és szintek.#C-302/07. sz. ügy.
judgment · HU · 5 March 2009
2009 m. kovo 5 d. Teisingumo Teismo (ketvirtoji kolegija) sprendimas.#J D Wetherspoon plc prieš The Commissioners of Her Majesty's Revenue & Customs.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, London - Jungtinė Karalystė.#Pirmoji ir Šeštoji PVM direktyvos - Mokesčių neutralumo ir proporcingumo principai - PVM sumų apvalinimo taisyklės - Apvalinimo metodai ir lygiai.#Byla C-302/07.
judgment · LT · 5 March 2009
Sentencia del Tribunal de Justicia (Sala Cuarta) de 5 de marzo de 2009.#J D Wetherspoon plc contra The Commissioners of Her Majesty's Revenue & Customs.#Petición de decisión prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Primera y Sexta Directivas IVA - Principios de neutralidad fiscal y de proporcionalidad - Normas relativas al redondeo de las cuotas del IVA - Métodos y criterios de redondeo.#Asunto C-302/07.
judgment · ES · 5 March 2009
Acórdão do Tribunal de Justiça (Quarta Secção) de 5 de Março de 2009.#J D Wetherspoon plc contra The Commissioners of Her Majesty's Revenue & Customs.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Primeira e Sexta Directivas IVA - Princípios da neutralidade fiscal e da proporcionalidade - Regras respeitantes ao arredondamento dos montantes do IVA - Métodos e níveis de arredondamento.#Processo C-302/07.
judgment · PT · 5 March 2009
Domstolens dom (fjärde avdelningen) den 5 mars 2009.#J D Wetherspoon plc mot The Commissioners of Her Majesty's Revenue & Customs.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London - Förenade kungariket.#Första och sjätte mervärdesskattedirektiven - Principerna om skatteneutralitet och proportionalitet - Regler som rör avrundning av mervärdesskattebelopp - Fråga enligt vilken metod och på vilken nivå avrundning ska ske.#Mål C-302/07.
judgment · SV · 5 March 2009
Sentenza tal-Qorti tal-Ġustizzja (ir-Raba' Awla) tal-5 ta' Marzu 2009.#J D Wetherspoon plc vs The Commissioners of Her Majesty's Revenue & Customs.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.#L-Ewwel u s-Sitt Direttiva tal-VAT - Prinċipji ta’ newtralità fiskali u ta’ proporzjonalità - Regoli dwar l-arrotondament ta’ ammonti tal-VAT - Metodi u livelli ta’ arrotondament.#Kawża C-302/07.
judgment · MT · 5 March 2009
Sentenza della Corte (Quarta Sezione) del 5 marzo 2009.#J D Wetherspoon plc contro The Commissioners of Her Majesty's Revenue & Customs.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London - Regno Unito.#Prima e sesta direttiva IVA - Principi di neutralità fiscale e di proporzionalità - Norme riguardanti l’arrotondamento degli importi dell’IVA - Metodi e livelli di arrotondamento.#Causa C-302/07.
judgment · IT · 5 March 2009
Euroopa Kohtu otsus (neljas koda), 5. märts 2009.#J D Wetherspoon plc versus The Commissioners of Her Majesty's Revenue & Customs.#Eelotsusetaotlus: VAT and Duties Tribunal, London - Ühendkuningriik.#Esimene ja kuues käibemaksudirektiiv - Neutraalse maksustamise ja proportsionaalsuse põhimõtted - Käibemaksusummade ümardamise eeskirjad - Ümardamise meetodid ja tasandid.#Kohtuasi C-302/07.
judgment · ET · 5 March 2009
Yhteisöjen tuomioistuimen tuomio (neljäs jaosto) 5 päivänä maaliskuuta 2009.#J D Wetherspoon plc vastaan The Commissioners of Her Majesty's Revenue & Customs.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Ensimmäinen ja kuudes arvonlisäverodirektiivi - Verotuksen neutraalisuuden periaate ja suhteellisuusperiaate - Arvonlisäverosummien pyöristämistä koskevat säännöt - Pyöristämismenetelmät ja -tasot.#Asia C-302/07.
judgment · FI · 5 March 2009
Rozsudek Soudního dvora (čtvrtého senátu) ze dne 5. března 2009.#J D Wetherspoon plc proti The Commissioners of Her Majesty's Revenue & Customs.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, London - Spojené království.#První a šestá směrnice o DPH - Zásady daňové neutrality a proporcionality - Pravidla týkající se zaokrouhlování částek DPH - Metody a úrovně zaokrouhlování.#Věc C-302/07.
judgment · CS · 5 March 2009
Απόφαση του Δικαστηρίου (τέταρτο τμήμα) της 5ης Μαρτίου 2009.#J D Wetherspoon plc κατά The Commissioners of Her Majesty's Revenue & Customs.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Πρώτη και έκτη οδηγία περί ΦΠΑ - Αρχές της φορολογικής ουδετερότητας και της αναλογικότητας - Κανόνες για τη στρογγυλοποίηση των ποσών του ΦΠΑ - Μέθοδοι και επίπεδα στρογγυλοποιήσεως.#Υπόθεση C-302/07.
judgment · EL · 5 March 2009
Arrest van het Hof (Vierde kamer) van 5 maart 2009.#J D Wetherspoon plc tegen The Commissioners of Her Majesty's Revenue & Customs.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London - Verenigd Koninkrijk.#Eerste en Zesde btw-richtlijn - Beginsel van fiscale neutraliteit en evenredigheidsbeginsel - Regels betreffende afronding van btw-bedragen - Methoden en niveaus van afronding.#Zaak C-302/07.
judgment · NL · 5 March 2009
Wyrok Trybunału (czwarta izba) z dnia 5 marca 2009 r.#J D Wetherspoon plc przeciwko The Commissioners of Her Majesty's Revenue & Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, London - Zjednoczone Królestwo.#Pierwsza i szósta dyrektywa VAT - Zasady neutralności podatkowej i proporcjonalności - Reguły w zakresie zaokrąglania kwot podatku VAT - Metody i poziom zaokrąglania.#Sprawa C-302/07.
judgment · PL · 5 March 2009
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