European Union · Record · CJ
CELEX 62009CJ0103
Judgment of the Court (Third Chamber) of 22 December 2010.#The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.#Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom.#Sixth VAT Directive - Concept of ‘abusive practice’ - Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT.#Case C-103/09.
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22 December 2010
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22 December 2010 · Decided
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decided
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Source updated
22 December 2010
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Official record CELEX 62009CJ0103 from European Union at Court of Justice of the European Union. Dated 22 December 2010. Status: decided.
Timeline
22 December 2010
Decided
Source: work_date_document
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23 official files
Judgment of the Court (Third Chamber) of 22 December 2010.#The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.#Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom.#Sixth VAT Directive - Concept of ‘abusive practice’ - Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT.#Case C-103/09.
Judgment of the Court (Third Chamber) of 22 December 2010.#The Commissioners for Her Majesty’s Revenue and Customs v Weald Leasing Ltd.#Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom.#Sixth VAT Directive - Concept of ‘abusive practice’ - Leasing transactions effected by a group of undertakings to spread the payment of non-deductible VAT.#Case C-103/09.
judgment · EN · 22 December 2010
Euroopa Kohtu otsus (kolmas koda), 22. detsember 2010.#The Commissioners for Her Majesty’s Revenue and Customs versus Weald Leasing Ltd.#Eelotsusetaotlus: Court of Appeal (England & Wales) (Civil Division) - Ühendkuningriik.#Kuues käibemaksudirektiiv - Mõiste "kuritarvitus" - Kontserni poolt mahaarvamisele mittekuuluva käibemaksu tasumise hajutamiseks tehtud renditehingud.#Kohtuasi C-103/09.
judgment · ET · 22 December 2010
Presuda Suda (treće vijeće) od 22. prosinca 2010.#The Commissioners for Her Majesty’s Revenue and Customs protiv Weald Leasing Ltd.#Zahtjev za prethodnu odluku: Court of Appeal (England & Wales) (Civil Division) - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-103/09.
judgment · HR · 22 December 2010
Решение на Съда (трети състав) от 22 декември 2010 г.#The Commissioners for Her Majesty’s Revenue and Customs срещу Weald Leasing Ltd.#Искане за преюдициално заключение: Court of Appeal (England & Wales) (Civil Division) - Обединеното кралство.#Шеста директива ДДС - Понятие за злоупотреба - Лизингови сделки, сключени от група предприятия с цел да се разсрочи плащането на неподлежащия на приспадане ДДС.#Дело C-103/09.
judgment · BG · 22 December 2010
A Bíróság (harmadik tanács) 2010. december 22-i ítélete.#The Commissioners for Her Majesty’s Revenue and Customs kontra Weald Leasing Ltd.#Előzetes döntéshozatal iránti kérelem: Court of Appeal (England & Wales) (Civil Division) - Egyesült Királyság.#Hatodik HÉA-irányelv - A visszaélésszerű magatartás fogalma - Valamely vállalkozáscsoport által a le nem vonható HÉA megfizetésének időben való szétterítése érdekében végrehajtott lízingügyletek.#C-103/09. sz. ügy.
judgment · HU · 22 December 2010
Wyrok Trybunału (trzecia izba) z dnia 22 grudnia 2010 r.#The Commissioners for Her Majesty’s Revenue and Customs przeciwko Weald Leasing Ltd.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Court of Appeal (England & Wales) (Civil Division) - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Pojęcie praktyki stanowiącej nadużycie - Transakcje leasingu dokonywane przez grupę przedsiębiorstw w celu rozłożenia w czasie płatności podatku VAT niepodlegającego odliczeniu.#Sprawa C-103/09.
judgment · PL · 22 December 2010
Hotărârea Curții (camera a treia) din 22 decembrie 2010.#The Commissioners for Her Majesty’s Revenue and Customs împotriva Weald Leasing Ltd.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Court of Appeal (England & Wales) (Civil Division) - Regatul Unit.#A șasea directivă TVA - Noțiunea «practică abuzivă» - Operațiuni de leasing puse în aplicare de un grup de întreprinderi în vederea eșalonării plății TVA-ului nedeductibil.#Cauza C-103/09.
judgment · RO · 22 December 2010
Sentenza tal-Qorti tal-Ġustizzja (it-Tielet Awla) tat- 22 ta' Diċembru 2010.#The Commissioners for Her Majesty’s Revenue and Customs vs Weald Leasing Ltd.#Talba għal deċiżjoni preliminari: Court of Appeal (England & Wales) (Civil Division) - ir-Renju Unit.#Sitt Direttiva tal-VAT - Kunċett ta’ prattika abbużiva - Tranżazzjonijiet ta’ kiri mwettqa minn grupp ta’ impriżi bil-għan li jifirxu l-ħlas tal-VAT li ma titnaqqasx.#Kawża C-103/09.
judgment · MT · 22 December 2010
Tiesas spriedums (trešā palāta) 2010. gada 22.decembrī.#The Commissioners for Her Majesty’s Revenue and Customs pret Weald Leasing Ltd.#Lūgums sniegt prejudiciālu nolēmumu: Court of Appeal (England & Wales) (Civil Division) - Apvienotā Karaliste.#Sestā PVN direktīva - Ļaunprātīgas rīcības jēdziens - Līzinga darījumi, kurus uzņēmumu grupa īsteno nolūkā pagarināt neatskaitāmā PVN samaksu.#Lieta C-103/09.
judgment · LV · 22 December 2010
Rozsudek Soudního dvora (třetího senátu) ze dne 22. prosince 2010.#The Commissioners for Her Majesty’s Revenue and Customs proti Weald Leasing Ltd.#Žádost o rozhodnutí o předběžné otázce: Court of Appeal (England & Wales) (Civil Division) - Spojené království.#Šestá směrnice o DPH - Pojem zneužívající praktiky - Plnění spočívající ve finančním pronájmu uskutečňovaná skupinou podniků za účelem rozložení placení neodpočitatelné DPH.#Věc C-103/09.
judgment · CS · 22 December 2010
Arrest van het Hof (Derde kamer) van 22 december 2010.#The Commissioners for Her Majesty’s Revenue and Customs tegen Weald Leasing Ltd.#Verzoek om een prejudiciële beslissing: Court of Appeal (England & Wales) (Civil Division) - Verenigd Koninkrijk.#Zesde btw-richtlijn - Begrip misbruik - Leasingtransacties door groep van ondernemingen met oog op spreiding van betaling van niet-aftrekbare btw.#Zaak C-103/09.
judgment · NL · 22 December 2010
Urteil des Gerichtshofes (Dritte Kammer) vom 22. Dezember 2010.#The Commissioners for Her Majesty’s Revenue and Customs gegen Weald Leasing Ltd.#Ersuchen um Vorabentscheidung: Court of Appeal (England & Wales) (Civil Division) - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Begriff der missbräuchlichen Praxis - Von einer Unternehmensgruppe bewirkte Leasingumsätze mit dem Zweck, die Entrichtung der nicht abziehbaren Mehrwertsteuer zu staffeln.#Rechtssache C-103/09.
judgment · DE · 22 December 2010
Arrêt de la Cour (troisième chambre) du 22 décembre 2010.#The Commissioners for Her Majesty’s Revenue and Customs contre Weald Leasing Ltd.#Demande de décision préjudicielle: Court of Appeal (England & Wales) (Civil Division) - Royaume-Uni.#Sixième directive TVA - Notion de pratique abusive - Opérations de crédit-bail mises en œuvre par un groupe d’entreprises en vue d’échelonner le paiement de la TVA non déductible.#Affaire C-103/09.
judgment · FR · 22 December 2010
Sentencia del Tribunal de Justicia (Sala Tercera) de 22 de diciembre de 2010.#The Commissioners for Her Majesty’s Revenue and Customs contra Weald Leasing Ltd.#Petición de decisión prejudicial: Court of Appeal (England & Wales) (Civil Division) - Reino Unido.#Sexta Directiva IVA - Concepto de práctica abusiva - Operaciones de arrendamiento financiero realizadas por un grupo de empresas con la finalidad de escalonar el pago del IVA no deducible.#Asunto C-103/09.
judgment · ES · 22 December 2010
Sodba Sodišča (tretji senat) z dne 22. decembra 2010.#The Commissioners for Her Majesty’s Revenue and Customs proti Weald Leasing Ltd.#Predlog za sprejetje predhodne odločbe: Court of Appeal (England & Wales) (Civil Division) - Združeno kraljestvo.#Šesta direktiva o DDV - Pojem zlorabe - Transakcije zakupa, ki jih izvaja skupina podjetij zaradi odloga plačila neodbitnega DDV.#Zadeva C-103/09.
judgment · SL · 22 December 2010
Rozsudok Súdneho dvora (tretia komora) z 22. decembra 2010.#The Commissioners for Her Majesty’s Revenue and Customs proti Weald Leasing Ltd.#Návrh na začatie prejudiciálneho konania: Court of Appeal (England & Wales) (Civil Division) - Spojené kráľovstvo.#Šiesta smernica o DPH - Pojem zneužívajúce konanie - Lízingové operácie uskutočnené skupinou podnikov s cieľom rozložiť platbu neodpočítateľnej DPH.#Vec C-103/09.
judgment · SK · 22 December 2010
2010 m. gruodžio 22 d. Teisingumo Teismo (trečioji kolegija) sprendimas.#The Commissioners for Her Majesty’s Revenue and Customs prieš Weald Leasing Ltd.#Prašymas priimti prejudicinį sprendimą: Court of Appeal (England & Wales) (Civil Division) - Jungtinė Karalystė.#Šeštoji PVM direktyva - Piktnaudžiavimo sąvoka - Įmonių grupės sudaromi nuomos sandoriai, kuriais siekiama išdėstyti etapais neatskaitomo PVM mokėjimą.#Byla C-103/09.
judgment · LT · 22 December 2010
Acórdão do Tribunal de Justiça (Terceira Secção) de 22 de Dezembro de 2010.#The Commissioners for Her Majesty’s Revenue and Customs contra Weald Leasing Ltd.#Pedido de decisão prejudicial: Court of Appeal (England & Wales) (Civil Division) - Reino Unido.#Sexta Directiva IVA - Conceito de prática abusiva - Operações de locação financeira executadas por um grupo de empresas tendo em vista o escalonamento do pagamento do IVA não dedutível.#Processo C-103/09.
judgment · PT · 22 December 2010
Απόφαση του Δικαστηρίου (τρίτο τμήμα) της 22ας Δεκεμβρίου 2010.#The Commissioners for Her Majesty’s Revenue and Customs κατά Weald Leasing Ltd.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Court of Appeal (England & Wales) (Civil Division) - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Έννοια της καταχρηστικής πρακτικής - Συμβάσεις χρηματοδοτικής μισθώσεως συναφθείσες από όμιλο εταιρειών με σκοπό την τμηματική καταβολή του μη εκπεστέου ΦΠΑ.#Υπόθεση C-103/09.
judgment · EL · 22 December 2010
Sentenza della Corte (Terza Sezione) del 22 dicembre 2010.#The Commissioners for Her Majesty’s Revenue and Customs contro Weald Leasing Ltd.#Domanda di pronuncia pregiudiziale: Court of Appeal (England & Wales) (Civil Division) - Regno Unito.#Sesta direttiva IVA - Nozioni di "pratica abusiva" - Operazioni di leasing effettuate da un gruppo di imprese e dirette a ripartire il pagamento dell’IVA non detraibile.#Causa C-103/09.
judgment · IT · 22 December 2010
Domstolens Dom (Tredje Afdeling) af 22. december 2010.#The Commissioners for Her Majesty’s Revenue and Customs mod Weald Leasing Ltd.#Anmodning om præjudiciel afgørelse: Court of Appeal (England & Wales) (Civil Division) - Forenede Kongerige.#Sjette momsdirektiv - begrebet misbrug - leasingtransaktioner gennemført af en koncern med henblik på at sprede betalingen af ikke-fradragsberettiget moms.#Sag C-103/09.
judgment · DA · 22 December 2010
Domstolens dom (tredje avdelningen) den 22 december 2010.#The Commissioners for Her Majesty’s Revenue and Customs mot Weald Leasing Ltd.#Begäran om förhandsavgörande: Court of Appeal (England & Wales) (Civil Division) - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Begreppet förfarandemissbruk - Leasingtransaktioner som genomförs av en företagskoncern i syfte att sprida ut betalningen av icke avdragsgill mervärdesskatt.#Mål C-103/09.
judgment · SV · 22 December 2010
Unionin tuomioistuimen tuomio (kolmas jaosto) 22 päivänä joulukuuta 2010.#The Commissioners for Her Majesty’s Revenue and Customs vastaan Weald Leasing Ltd.#Ennakkoratkaisupyyntö: Court of Appeal (England & Wales) (Civil Division) - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - Väärinkäytön käsite - Konsernin vähennyskelvottoman arvonlisäveron maksamisen porrastamiseksi toteuttamat leasingtoimet.#Asia C-103/09.
judgment · FI · 22 December 2010
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- Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62009CJ0103
- Open data entity: http://publications.europa.eu/resource/cellar/450f1278-3595-40bb-8824-b1987c90101e
- eurlex · 62009CJ0103 · source updated 22 December 2010