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CELEX 62008CJ0377

Judgment of the Court (Seventh Chamber) of 2 July 2009.#EGN BV - Filiale Italiana v Agenzia delle Entrate - Ufficio di Roma 2.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#Sixth VAT Directive - Article 17(3)(a) - Deductibility and refunding of input VAT - Provision of telecommunications services - Supply of services for a customer established in another Member State - Article 9(2)(e) - Determination of the place where the service is provided.#Case C-377/08.

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

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2 July 2009

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2 July 2009 · Decided

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2 July 2009

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Official record CELEX 62008CJ0377 from European Union at Court of Justice of the European Union. Dated 2 July 2009. Status: decided.

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  1. 2 July 2009

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23 official files

Presuda Suda (sedmo vijeće) od 2. srpnja 2009.#EGN BV - Filiale Italiana protiv Agenzia delle Entrate - Ufficio di Roma 2.#Zahtjev za prethodnu odluku: Corte suprema di cassazione - Italija.#Šesta direktiva o PDV-u.#Predmet C-377/08.

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  • Presuda Suda (sedmo vijeće) od 2. srpnja 2009.#EGN BV - Filiale Italiana protiv Agenzia delle Entrate - Ufficio di Roma 2.#Zahtjev za prethodnu odluku: Corte suprema di cassazione - Italija.#Šesta direktiva o PDV-u.#Predmet C-377/08.

    judgment · HR · 2 July 2009

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  • Wyrok Trybunału (siódma izba) z dnia 2 lipca 2009 r.#EGN BV - Filiale Italiana przeciwko Agenzia delle Entrate - Ufficio di Roma 2.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Corte suprema di cassazione - Włochy.#Szósta dyrektywa VAT - Artykuł 17 ust. 3 lit. a) - Dopuszczalność odliczenia i zwrotu naliczonego podatku VAT - Usługi telekomunikacyjne - Świadczenie usług na rzecz usługobiorcy mającego siedzibę w innym państwie członkowskim - Artykuł 9 ust. 2 lit. e) - Określenie miejsca świadczenia usług.#Sprawa C-377/08.

    judgment · PL · 2 July 2009

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  • Решение на Съда (седми състав) от 2 юли 2009 г.#EGN BV - Filiale Italiana срещу Agenzia delle Entrate - Ufficio di Roma 2.#Искане за преюдициално заключение: Corte suprema di cassazione - Италия.#Шеста директива ДДС - Член 17, параграф 3, буква a) - Възможност за приспадане и възстановяване на платения по получени доставки ДДС - Доставки на далекосъобщителни услуги - Предоставяне на услуги в полза на получател, установен в друга държава-членка - Член 9, параграф 2, буква д) - Определяне на мястото на доставка.#Дело C-377/08.

    judgment · BG · 2 July 2009

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  • A Bíróság (hetedik tanács) 2009. július 2-i ítélete.#EGN BV - Filiale Italiana kontra Agenzia delle Entrate - Ufficio di Roma 2.#Előzetes döntéshozatal iránti kérelem: Corte suprema di cassazione - Olaszország.#Hatodik HÉA-irányelv - A 17. cikk (3) bekezdésének a) pontja - Az előzetesen felszámított HÉA levonhatósága és visszatérítése - Távközlési szolgáltatások nyújtása - Szolgáltatásnyújtás más tagállamban letelepedett címzett számára - A 9. cikk (2) bekezdésének e) pontja - A teljesítés helyének meghatározása.#C-377/08. sz. ügy.

    judgment · HU · 2 July 2009

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  • Sodba Sodišča (sedmi senat) z dne 2. julija 2009.#EGN BV - Filiale Italiana proti Agenzia delle Entrate - Ufficio di Roma 2.#Predlog za sprejetje predhodne odločbe: Corte suprema di cassazione - Italija.#Šesta direktiva o DDV - Člen 17(3)(a) - Odbitek in vračilo DDV, plačanega kot vstopni davek - Telekomunikacijske storitve - Opravljanje storitev za naročnika s sedežem v drugi državi članici - Člen 9(2)(e) - Določitev kraja opravljanja storitve.#Zadeva C-377/08.

    judgment · SL · 2 July 2009

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  • Sentencia del Tribunal de Justicia (Sala Séptima) de 2 de julio de 2009.#EGN BV - Filiale Italiana contra Agenzia delle Entrate - Ufficio di Roma 2.#Petición de decisión prejudicial: Corte suprema di cassazione - Italia.#Sexta Directiva IVA - Artículo 17, apartado 3, letra a) - Deducibilidad y devolución del IVA soportado - Prestaciones de servicios de telecomunicaciones - Prestación de servicios en beneficio de un destinatario establecido en otro Estado miembro - Artículo 9, apartado 2, letra e) - Determinación del lugar de la prestación.#Asunto C-377/08.

    judgment · ES · 2 July 2009

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  • Arrêt de la Cour (septième chambre) du 2 juillet 2009.#EGN BV - Filiale Italiana contre Agenzia delle Entrate - Ufficio di Roma 2.#Demande de décision préjudicielle: Corte suprema di cassazione - Italie.#Sixième directive TVA - Article 17, paragraphe 3, sous a) - Déductibilité et remboursement de la TVA acquittée en amont - Prestations de services de télécommunications - Fourniture de services au bénéfice d'un preneur établi dans un autre État membre - Article 9, paragraphe 2, sous e) - Détermination du lieu de la prestation.#Affaire C-377/08.

    judgment · FR · 2 July 2009

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  • Rozsudek Soudního dvora (sedmého senátu) ze dne 2. července 2009.#EGN BV - Filiale Italiana proti Agenzia delle Entrate - Ufficio di Roma 2.#Žádost o rozhodnutí o předběžné otázce: Corte suprema di cassazione - Itálie.#Šestá směrnice o DPH - Článek 17 odst. 3 písm. a) - Odpočet a vrácení DPH zaplacené na vstupu - Telekomunikační služby - Poskytování služeb zákazníkovi usazenému v jiném členském státě - Článek 9 odst. 2 písm. e) - Určení místa poskytování služeb.#Věc C-377/08.

    judgment · CS · 2 July 2009

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  • Sentenza tal-Qorti tal-Ġustizzja (Is-Seba' Awla) tat-2 ta' Lulju 2009.#EGN BV - Filiale Italiana vs Agenzia delle Entrate - Ufficio di Roma 2.#Talba għal deċiżjoni preliminari: Corte suprema di cassazione - l-Italja.#Sitt Direttiva tal-VAT - Artikolu 17(3)(a) - Tnaqqis u ħlas lura tal-VAT tal-input imħallsa - Servizzi ta’ telekomunikazzjoni - Provvista ta’ servizzi lil destinatarju stabbilit fi Stat Membru ieħor - Artikolu 9(2)(e) - Determinazzjoni tal-post fejn ġie pprovdut is-servizz.#Kawża C-377/08.

    judgment · MT · 2 July 2009

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  • Domstolens Dom (Syvende Afdeling) af 2. juli 2009.#EGN BV - Filiale Italiana mod Agenzia delle Entrate - Ufficio di Roma 2.#Anmodning om præjudiciel afgørelse: Corte suprema di cassazione - Italien.#Sjette momsdirektiv - artikel 17, stk. 3, litra a) - fradrag for og tilbagebetaling af indgående moms - levering af teletjenester - levering af tjenester til en aftager, som er etableret i en anden medlemsstat - artikel 9, stk. 2, litra e) - fastlæggelse af leveringsstedet.#Sag C-377/08.

    judgment · DA · 2 July 2009

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  • Urteil des Gerichtshofes (Siebte Kammer) vom 2. Juli 2009.#EGN BV - Filiale Italiana gegen Agenzia delle Entrate - Ufficio di Roma 2.#Ersuchen um Vorabentscheidung: Corte suprema di cassazione - Italien.#Sechste Mehrwertsteuerrichtlinie - Art. 17 Abs. 3 Buchst. a - Abzugsfähigkeit und Erstattung der Vorsteuer - Telekommunikationsdienstleistungen - Erbringung von Dienstleistungen an einen in einem anderen Mitgliedstaat ansässigen Empfänger - Art. 9 Abs. 2 Buchst. e - Bestimmung des Ortes der Dienstleistung.#Rechtssache C-377/08.

    judgment · DE · 2 July 2009

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  • Rozsudok Súdneho dvora (siedma komora) z 2. júla 2009.#EGN BV - Filiale Italiana proti Agenzia delle Entrate - Ufficio di Roma 2.#Návrh na začatie prejudiciálneho konania: Corte suprema di cassazione - Taliansko.#Šiesta smernica o DPH - Článok 17 ods. 3 písm. a) - Odpočítateľnosť a vrátenie DPH zaplatenej na vstupe - Poskytovanie telekomunikačných služieb - Poskytovanie služieb príjemcovi usadenému v inom členskom štáte - Článok 9 ods. 2 písm. e) - Určenie miesta poskytovania služieb.#Vec C-377/08.

    judgment · SK · 2 July 2009

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  • Hotărârea Curții (camera a șaptea) din 2 iulie 2009.#EGN BV - Filiale Italiana împotriva Agenzia delle Entrate - Ufficio di Roma 2.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Corte suprema di cassazione - Italia.#A șasea directivă TVA - Articolul 17 alineatul (3) litera (a) - Deductibilitatea și rambursarea TVA-ului achitat în amonte - Prestarea de servicii de telecomunicații - Furnizarea de servicii în beneficiul unui client stabilit în alt stat membru - Articolul 9 alineatul (2) litera (e) - Stabilirea locului prestării serviciului.#Cauza C-377/08.

    judgment · RO · 2 July 2009

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  • Tiesas spriedums (septītā palāta) 2009. gada 2.jūlijā.#EGN BV - Filiale Italiana pret Agenzia delle Entrate - Ufficio di Roma 2.#Lūgums sniegt prejudiciālu nolēmumu: Corte suprema di cassazione - Itālija.#Sestā PVN direktīva - 17. panta 3. punkta a) apakšpunkts - Iespēja atskaitīt PVN, kas samaksāts priekšnodoklī, un tā atmaksāšana - Telekomunikāciju pakalpojumu sniegšana - Pakalpojumu sniegšana citā dalībvalstī reģistrēta pakalpojumu saņēmēja interesēs - 9. panta 2. punkta e) apakšpunkts - Pakalpojuma sniegšanas vietas noteikšana.#Lieta C-377/08.

    judgment · LV · 2 July 2009

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  • Yhteisöjen tuomioistuimen tuomio (seitsemäs jaosto) 2 päivänä heinäkuuta 2009.#EGN BV - Filiale Italiana vastaan Agenzia delle Entrate - Ufficio di Roma 2.#Ennakkoratkaisupyyntö: Corte suprema di cassazione - Italia.#Kuudes arvonlisäverodirektiivi - 17 artiklan 3 kohdan a alakohta - Ostoihin sisältyvän arvonlisäveron vähennyskelpoisuus ja palauttaminen - Telepalvelujen suorittaminen - Palvelujen suorittaminen toiseen jäsenvaltioon sijoittautuneelle vastaanottajalle - 9 artiklan 2 kohdan e alakohta - Palvelun suorittamispaikan määrittäminen.#Asia C-377/08.

    judgment · FI · 2 July 2009

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  • Acórdão do Tribunal de Justiça (Sétima Secção) de 2 de Julho de 2009.#EGN BV - Filiale Italiana contra Agenzia delle Entrate - Ufficio di Roma 2.#Pedido de decisão prejudicial: Corte suprema di cassazione - Itália.#Sexta Directiva IVA - Artigo 17.º, n.º 3, alínea a) - Dedução e reembolso do IVA pago a montante - Prestações de serviços de telecomunicações - Fornecimento de serviços a um destinatário estabelecido noutro Estado-Membro - Artigo 9.º, n.º 2, alínea e) - Determinação do lugar da prestação.#Processo C-377/08.

    judgment · PT · 2 July 2009

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  • Euroopa Kohtu otsus (seitsmes koda), 2. juuli 2009.#EGN BV - Filiale Italiana versus Agenzia delle Entrate - Ufficio di Roma 2.#Eelotsusetaotlus: Corte suprema di cassazione - Itaalia.#Kuues käibemaksudirektiiv - Artikli 17 lõike 3 punkt a - Sisendkäibemaksu mahaarvamine ja tagastamine - Telekommunikatsiooniteenused - Teenuste osutamine teises liikmesriigis asuvale isikule - Artikli 9 lõike 2 punkt e - Teenuse osutamise koha kindlaksmääramine.#Kohtuasi C-377/08.

    judgment · ET · 2 July 2009

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  • Sentenza della Corte (Settima Sezione) del 2 luglio 2009.#EGN BV - Filiale Italiana contro Agenzia delle Entrate - Ufficio di Roma 2.#Domanda di pronuncia pregiudiziale: Corte suprema di cassazione - Italia.#Sesta direttiva IVA - Art. 17, n. 3, lett. a) - Detraibilità e rimborso dell’IVA assolta a monte - Prestazioni di servizi di telecomunicazione - Fornitura di servizi ad un destinatario stabilito in un altro Stato membro - Art. 9, n. 2, lett. e) - Determinazione del luogo della prestazione.#Causa C-377/08.

    judgment · IT · 2 July 2009

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  • Domstolens dom (sjunde avdelningen) den 2 juli 2009.#EGN BV - Filiale Italiana mot Agenzia delle Entrate - Ufficio di Roma 2.#Begäran om förhandsavgörande: Corte suprema di cassazione - Italien.#Sjätte mervärdesskattedirektivet - Artikel 17.3 a - Avdragsrätt och återbetalning av ingående mervärdesskatt - Tillhandahållande av telekommunikationstjänster - Tjänster som tillhandahålls en kund som är etablerad i en annan medlemsstat - Artikel 9.2 e - Fastställande av platsen för tillhandahållandet.#Mål C-377/08.

    judgment · SV · 2 July 2009

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  • Απόφαση του Δικαστηρίου (έβδομο τμήμα) της 2ας Ιουλίου 2009.#EGN BV - Filiale Italiana κατά Agenzia delle Entrate - Ufficio di Roma 2.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Corte suprema di cassazione - Ιταλία.#Έκτη οδηγία ΦΠΑ - Άρθρο 17, παράγραφος 3, στοιχείο α΄ - Δυνατότητα εκπτώσεως και επιστροφή του καταβληθέντος επί των εισροών ΦΠΑ - Παρεχόμενες υπηρεσίες τηλεπικοινωνιών - Παροχή υπηρεσιών σε αποδέκτη εγκατεστημένο εντός άλλου κράτους μέλους - Άρθρο 9, παράγραφος 2, στοιχείο ε΄ - Καθορισμός του τόπου παροχής.#Υπόθεση C-377/08.

    judgment · EL · 2 July 2009

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  • Arrest van het Hof (Zevende kamer) van 2 juli 2009.#EGN BV - Filiale Italiana tegen Agenzia delle Entrate - Ufficio di Roma 2.#Verzoek om een prejudiciële beslissing: Corte suprema di cassazione - Italië.#Zesde btw-richtlijn - Artikel 17, lid 3, sub a - Aftrekbaarheid en teruggaaf van voorbelasting - Telecommunicatiediensten - Verlening van diensten aan in andere lidstaat gevestigde ontvanger - Artikel 9, lid 2, sub e - Bepaling van plaats van dienstverlening.#Zaak C-377/08.

    judgment · NL · 2 July 2009

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  • 2009 m. liepos 2 d. Teisingumo Teismo (septintoji kolegija) sprendimas.#EGN BV - Filiale Italiana prieš Agenzia delle Entrate - Ufficio di Roma 2.#Prašymas priimti prejudicinį sprendimą: Corte suprema di cassazione - Italija.#Šeštoji PVM direktyva - 17 straipsnio 3 dalies a punktas - Pirkimo PVM atskaita ir grąžinimas - Telekomunikacijų paslaugų teikimas - Paslaugų teikimas asmeniui, įsteigtam kitoje valstybėje narėje - 9 straipsnio 2 dalies e punktas - Paslaugų teikimo vietos nustatymas.#Byla C-377/08.

    judgment · LT · 2 July 2009

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  • Judgment of the Court (Seventh Chamber) of 2 July 2009.#EGN BV - Filiale Italiana v Agenzia delle Entrate - Ufficio di Roma 2.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#Sixth VAT Directive - Article 17(3)(a) - Deductibility and refunding of input VAT - Provision of telecommunications services - Supply of services for a customer established in another Member State - Article 9(2)(e) - Determination of the place where the service is provided.#Case C-377/08.

    judgment · EN · 2 July 2009

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