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CELEX 62008CJ0440

Judgment of the Court (First Chamber) of 18 March 2010.#F. Gielen v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Direct taxation - Article 43 EC -Non-resident taxable person - Business operator - Right to a self-employed person’s deduction - Hours test - Discrimination between resident and non-resident taxable persons - Option to be treated as a resident taxable person.#Case C-440/08.

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

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18 March 2010

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18 March 2010 · Decided

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decided

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Taxation

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18 March 2010

Taxation

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Official record CELEX 62008CJ0440 from European Union at Court of Justice of the European Union. Dated 18 March 2010. Status: decided.

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  1. 18 March 2010

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Tiesas spriedums (pirmā palāta) 2010. gada 18.martā.#F. Gielen pret Staatssecretaris van Financiën.#Lūgums sniegt prejudiciālu nolēmumu: Hoge Raad der Nederlanden - Nīderlande.#Tiešie nodokļi - EKL 43. pants - Nodokļu maksātājs nerezidents - Uzņēmējs - Tiesības uz pašnodarbinātas personas izdevumu atskaitījumu - Stundu kritērijs - Diskriminācija nodokļu maksātāju rezidentu un nodokļu maksātāju nerezidentu starpā - Pielīdzināšanas iespēja.#Lieta C-440/08.

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  • Tiesas spriedums (pirmā palāta) 2010. gada 18.martā.#F. Gielen pret Staatssecretaris van Financiën.#Lūgums sniegt prejudiciālu nolēmumu: Hoge Raad der Nederlanden - Nīderlande.#Tiešie nodokļi - EKL 43. pants - Nodokļu maksātājs nerezidents - Uzņēmējs - Tiesības uz pašnodarbinātas personas izdevumu atskaitījumu - Stundu kritērijs - Diskriminācija nodokļu maksātāju rezidentu un nodokļu maksātāju nerezidentu starpā - Pielīdzināšanas iespēja.#Lieta C-440/08.

    judgment · LV · 18 March 2010

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  • Rozsudek Soudního dvora (prvního senátu) ze dne 18. března 2010.#F. Gielen proti Staatssecretaris van Financiën.#Žádost o rozhodnutí o předběžné otázce: Hoge Raad der Nederlanden - Nizozemsko.#Přímé daně - Článek 43 ES - Daňový poplatník-nerezident - Podnikatel - Nárok na odpočet pro osoby samostatně výdělečně činné - Kritérium počtu hodin - Diskriminace mezi daňovými poplatníky-rezidenty a daňovými poplatníky-nerezidenty - Volba shodného zacházení.#Věc C-440/08.

    judgment · CS · 18 March 2010

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  • Rozsudok Súdneho dvora (prvá komora) z 18. marca 2010.#F. Gielen proti Staatssecretaris van Financiën.#Návrh na začatie prejudiciálneho konania: Hoge Raad der Nederlanden - Holandsko.#Priame dane - Článok 43 ES - Daňovník nerezident - Podnikateľ - Právo na odpočet pre samostatne zárobkovo činné osoby - Kritérium počtu hodín - Diskriminácia medzi daňovníkmi rezidentmi a nerezidentmi - Voľba rovnakého zaobchádzania.#Vec C-440/08.

    judgment · SK · 18 March 2010

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  • Sodba Sodišča (prvi senat) z dne 18. marca 2010.#F. Gielen proti Staatssecretaris van Financiën.#Predlog za sprejetje predhodne odločbe: Hoge Raad der Nederlanden - Nizozemska.#Neposredna obdavčitev - Člen 43 ES - Davčni zavezanec nerezident - Podjetnik - Pravica do odbitka za samozaposlene osebe - Merilo števila ur - Diskriminacija med davčnimi zavezanci rezidenti in nerezidenti - Izbira obdavčenja kot za rezidenta.#Zadeva C-440/08.

    judgment · SL · 18 March 2010

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  • Arrest van het Hof (Eerste kamer) van 18 maart 2010.#F. Gielen tegen Staatssecretaris van Financiën.#Verzoek om een prejudiciële beslissing: Hoge Raad der Nederlanden - Nederland.#Directe belastingen - Artikel 43 EG - Buitenlandse belastingplichtige - Ondernemer - Recht op zelfstandigenaftrek - Urencriterium - Discriminatie tussen binnenlandse en buitenlandse belastingplichtigen - Keuze voor behandeling als binnenlandse belastingplichtige.#Zaak C-440/08.

    judgment · NL · 18 March 2010

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  • Presuda Suda (prvo vijeće) od 18. ožujka 2010.#F. Gielen protiv Staatssecretaris van Financiën.#Zahtjev za prethodnu odluku: Hoge Raad der Nederlanden - Nizozemska.#Članak 43. UEZ-a.#Predmet C-440/08.

    judgment · HR · 18 March 2010

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  • Sentenza della Corte (Prima Sezione) del 18 marzo 2010.#F. Gielen contro Staatssecretaris van Financiën.#Domanda di pronuncia pregiudiziale: Hoge Raad der Nederlanden - Paesi Bassi.#Fiscalità diretta - Art. 43 CE - Contribuente non residente - Imprenditore - Diritto a deduzione a favore di lavoratori autonomi - Criterio orario - Discriminazione tra i contribuenti residenti e non residenti - Opzione di equiparazione.#Causa C-440/08.

    judgment · IT · 18 March 2010

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  • Domstolens Dom (Første Afdeling) af 18. marts 2010.#F. Gielen mod Staatssecretaris van Financiën.#Anmodning om præjudiciel afgørelse: Hoge Raad der Nederlanden - Nederlandene.#Direkte skatter - artikel 43 EF - ikke-hjemmehørende skattepligtig person - virksomhedsindehaver - fradragsret for selvstændige erhvervsdrivende - timekrav - forskel mellem hjemmehørende og ikke-hjemmehørende skattepligtige personer - mulighed for at vælge behandling som hjemmehørende skattepligtig.#Sag C-440/08.

    judgment · DA · 18 March 2010

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  • Sentencia del Tribunal de Justicia (Sala Primera) de 18 de marzo de 2010.#F. Gielen contra Staatssecretaris van Financiën.#Petición de decisión prejudicial: Hoge Raad der Nederlanden - Países Bajos.#Fiscalidad directa - Artículo 43 CE - Sujeto pasivo no residente - Empresario - Derecho a una deducción en favor de los trabajadores por cuenta propia - Criterio horario - Discriminación entre sujetos pasivos residentes y no residentes - Opción de equiparación.#Asunto C-440/08.

    judgment · ES · 18 March 2010

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  • Hotărârea Curții (camera întâi) din 18 martie 2010.#F. Gielen împotriva Staatssecretaris van Financiën.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Hoge Raad der Nederlanden - Țările de Jos.#Fiscalitate directă - Articolul 43 CE - Contribuabil nerezident - Întreprinzător - Drept de deducere în favoarea lucrătorilor independenți - Criteriu orar - Discriminare între contribuabilii rezidenți și nerezidenți - Opțiune de asimilare.#Cauza C-440/08.

    judgment · RO · 18 March 2010

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  • Domstolens dom (första avdelningen) den 18 mars 2010.#F. Gielen mot Staatssecretaris van Financiën.#Begäran om förhandsavgörande: Hoge Raad der Nederlanden - Nederländerna.#Direkt beskattning - Artikel 43 EG - Skattskyldig person som saknar hemvist i landet - Entreprenör - Rätt till egenföretagaravdrag - Timkriterium - Diskriminering mellan skattskyldiga personer som har hemvist i landet i förhållande till skattskyldiga personer som saknar hemvist i landet - Assimilationsvalmöjlighet.#Mål C-440/08.

    judgment · SV · 18 March 2010

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  • Urteil des Gerichtshofes (Erste Kammer) vom 18. März 2010.#F. Gielen gegen Staatssecretaris van Financiën.#Ersuchen um Vorabentscheidung: Hoge Raad der Nederlanden - Niederlande.#Direkte Besteuerung - Art. 43 EG - Gebietsfremder Steuerpflichtiger - Unternehmer - Recht auf Selbständigenabzug - Stundenkriterium - Diskriminierung gebietsfremder gegenüber gebietsansässigen Steuerpflichten - Gleichstellungsoption.#Rechtssache C-440/08.

    judgment · DE · 18 March 2010

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  • Решение на Съда (първи състав) от 18 март 2010 г.#F. Gielen срещу Staatssecretaris van Financiën.#Искане за преюдициално заключение: Hoge Raad der Nederlanden - Нидерландия.#Пряко данъчно облагане - Член 43 ЕО - Чуждестранно данъчнозадължено лице - Предприемач - Право на приспадане в полза на самонаетите лица - Критерий за минимален брой часове - Дискриминация на чуждестранните данъчнозадължени лица в сравнение с местните данъчнозадължени лица - Възможност за приравняване.#Дело C-440/08.

    judgment · BG · 18 March 2010

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  • Arrêt de la Cour (première chambre) du 18 mars 2010.#F. Gielen contre Staatssecretaris van Financiën.#Demande de décision préjudicielle: Hoge Raad der Nederlanden - Pays-Bas.#Fiscalité directe - Article 43 CE - Contribuable non-résident - Entrepreneur - Droit à déduction en faveur des travailleurs indépendants - Critère horaire - Discrimination entre les contribuables résidents et non-résidents - Option d’assimilation.#Affaire C-440/08.

    judgment · FR · 18 March 2010

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  • Wyrok Trybunału (pierwsza izba) z dnia 18 marca 2010 r.#F. Gielen przeciwko Staatssecretaris van Financiën.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Hoge Raad der Nederlanden - Niderlandy.#Opodatkowanie bezpośrednie - Artykuł 43 WE - Podatnik niebędący rezydentem - Przedsiębiorca - Prawo do odliczenia przysługujące osobie prowadzącej działalność gospodarczą - Kryterium godzinowe - Dyskryminacja podatników niebędących rezydentami względem podatników będących rezydentami - Możliwość wyboru zrównania.#Sprawa C-440/08.

    judgment · PL · 18 March 2010

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  • Sentenza tal-Qorti tal-Ġustizzja (l-Ewwel Awla) tat-18 ta' Marzu 2010.#F. Gielen vs Staatssecretaris van Financiën.#Talba għal deċiżjoni preliminari: Hoge Raad der Nederlanden - l-Olanda.#Tassazzjoni diretta - Artikolu 43 KE - Persuna taxxabbli mhux residenti - Imprenditur - Dritt għal tnaqqis favur persuni li jaħdmu għal rashom - Kriterju tas-sigħat - Diskriminazzjoni bejn il-persuni taxxabbli residenti u dawk li mhumiex residenti - Għażla ta’ assimilazzjoni.#Kawża C-440/08.

    judgment · MT · 18 March 2010

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  • A Bíróság (első tanács) 2010. március 18-i ítélete.#F. Gielen kontra Staatssecretaris van Financiën.#Előzetes döntéshozatal iránti kérelem: Hoge Raad der Nederlanden - Hollandia.#Közvetlen adók - EK 43. cikk - Külföldi illetőségű adózó - Vállalkozó - Önálló vállalkozók számára biztosított adólevonási jog - Óraszám-kritérium - Belföldi és külföldi illetőségű adózók közötti hátrányos megkülönböztetés - Az összehasonlítás lehetősége.#C-440/08. sz. ügy.

    judgment · HU · 18 March 2010

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  • 2010 m. kovo 18 d. Teisingumo Teismo (pirmoji kolegija) sprendimas.#F. Gielen prieš Staatssecretaris van Financiën.#Prašymas priimti prejudicinį sprendimą: Hoge Raad der Nederlanden - Nyderlandai.#Tiesioginiai mokesčiai - EB 43 straipsnis - Mokesčių mokėtojas ne rezidentas - Verslininkas - Savarankiškai dirbantiems asmenims leidžiama atskaita - Darbo valandų kriterijus - Diskriminacija tarp mokesčių mokėtojų rezidentų ir ne rezidentų - Asimiliavimo galimybė.#Byla C-440/08.

    judgment · LT · 18 March 2010

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  • Unionin tuomioistuimen tuomio (ensimmäinen jaosto) 18 päivänä maaliskuuta 2010.#F. Gielen vastaan Staatssecretaris van Financiën.#Ennakkoratkaisupyyntö: Hoge Raad der Nederlanden - Alankomaat.#Välitön verotus - EY 43 artikla - Ulkomailla asuva verovelvollinen - Yrittäjä - Itsenäisten ammatinharjoittajien verovähennysoikeus - Tuntiehto - Syrjintä maassa asuvien ja ulkomailla asuvien verovelvollisten välillä - Rinnastusoptio.#Asia C-440/08.

    judgment · FI · 18 March 2010

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  • Απόφαση του Δικαστηρίου (πρώτο τμήμα) της 18ης Μαρτίου 2010.#F. Gielen κατά Staatssecretaris van Financiën.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Hoge Raad der Nederlanden - Κάτω Χώρες.#Άμεση φορολογία - Άρθρο 43 ΕΚ - Φορολογούμενος που είναι κάτοικος αλλοδαπής - Επιχειρηματίας - Δικαίωμα έκπτωσης υπέρ των ανεξάρτητων επαγγελματιών - Αριθμός ωρών εργασίας ως κριτήριο - Διάκριση μεταξύ φορολογούμενων κατοίκων ημεδαπής αφενός και κατοίκων αλλοδαπής αφετέρου - Δικαίωμα επιλογής της εξομοίωσης.#Υπόθεση C-440/08.

    judgment · EL · 18 March 2010

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  • Acórdão do Tribunal de Justiça (Primeira Secção) de 18 de Março de 2010.#F. Gielen contra Staatssecretaris van Financiën.#Pedido de decisão prejudicial: Hoge Raad der Nederlanden - Países Baixos.#Fiscalidade directa - Artigo 43.º CE - Contribuinte não residente - Empresário - Direito a dedução concedido aos trabalhadores independentes - Critério das horas trabalhadas - Discriminação entre os contribuintes residentes e os não residentes - Opção de equiparação.#Processo C-440/08.

    judgment · PT · 18 March 2010

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  • Euroopa Kohtu otsus (esimene koda), 18. märts 2010.#F. Gielen versus Staatssecretaris van Financiën.#Eelotsusetaotlus: Hoge Raad der Nederlanden - Madalmaad.#Otsene maksustamine - EÜ artikkel 43 - Mitteresidendist maksumaksja - Ettevõtja - Füüsilisest isikust ettevõtjate mahaarvamisõigus - Tunnikriteerium - Mitteresidendist maksumaksjate diskrimineerimine võrreldes residendist maksumaksjatega - Samastamise võimalus.#Kohtuasi C-440/08.

    judgment · ET · 18 March 2010

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  • Judgment of the Court (First Chamber) of 18 March 2010.#F. Gielen v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Direct taxation - Article 43 EC -Non-resident taxable person - Business operator - Right to a self-employed person’s deduction - Hours test - Discrimination between resident and non-resident taxable persons - Option to be treated as a resident taxable person.#Case C-440/08.

    judgment · EN · 18 March 2010

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