European Union · Record · CJ
CELEX 62009CJ0277
Judgment of the Court (Third Chamber) of 22 December 2010.#The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.#Reference for a preliminary ruling: Court of Session (Scotland) (First Division, Inner House) - United Kingdom.#Sixth VAT Directive - Right to deduction - Purchase of vehicles and use for leasing transactions - Differences between the tax regimes of two Member States - Prohibition of abusive practices.#Case C-277/09.
Introduced
22 December 2010
Last action
—
Status
decided
Sponsors
—
Subjects
Discovery layer
Source updated
22 December 2010
Records
Official record CELEX 62009CJ0277 from European Union at Court of Justice of the European Union. Dated 22 December 2010. Status: decided.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
23 official files
Judgment of the Court (Third Chamber) of 22 December 2010.#The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.#Reference for a preliminary ruling: Court of Session (Scotland) (First Division, Inner House) - United Kingdom.#Sixth VAT Directive - Right to deduction - Purchase of vehicles and use for leasing transactions - Differences between the tax regimes of two Member States - Prohibition of abusive practices.#Case C-277/09.
Judgment of the Court (Third Chamber) of 22 December 2010.#The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.#Reference for a preliminary ruling: Court of Session (Scotland) (First Division, Inner House) - United Kingdom.#Sixth VAT Directive - Right to deduction - Purchase of vehicles and use for leasing transactions - Differences between the tax regimes of two Member States - Prohibition of abusive practices.#Case C-277/09.
judgment · EN · 22 December 2010
Presuda Suda (treće vijeće) od 22. prosinca 2010.#The Commissioners for Her Majesty’s Revenue & Customs protiv RBS Deutschland Holdings GmbH.#Zahtjev za prethodnu odluku: Court of Session (Scotland) (First Division, Inner House) - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-277/09.
judgment · HR · 22 December 2010
Domstolens dom (tredje avdelningen) den 22 december 2010.#The Commissioners for Her Majesty’s Revenue & Customs mot RBS Deutschland Holdings GmbH.#Begäran om förhandsavgörande: Court of Session (Scotland) (First Division, Inner House) - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Avdragsrätt - Förvärv av fordon och användning för leasingtransaktioner - Skillnader mellan två medlemsstaters skattesystem - Förbud mot förfarandemissbruk.#Mål C-277/09.
judgment · SV · 22 December 2010
A Bíróság (harmadik tanács) 2010. december 22-i ítélete.#The Commissioners for Her Majesty’s Revenue & Customs kontra RBS Deutschland Holdings GmbH.#Előzetes döntéshozatal iránti kérelem: Court of Session (Scotland) (First Division, Inner House) - Egyesült Királyság.#Hatodik HÉA-irányelv - Levonási jog - Gépjárművek megvásárlása és lízingügyletek céljára történő használata - A tagállamok adórendszerei közötti eltérések - A visszaélésszerű magatartás tilalma.#C-277/09. sz. ügy.
judgment · HU · 22 December 2010
Sentenza della Corte (Terza Sezione) del 22 dicembre 2010.#The Commissioners for Her Majesty’s Revenue & Customs contro RBS Deutschland Holdings GmbH.#Domanda di pronuncia pregiudiziale: Court of Session (Scotland) (First Division, Inner House) - Regno Unito.#Sesta direttiva IVA - Diritto alla detrazione - Acquisto di veicoli e utilizzazione per operazioni di leasing - Divergenze tra i regimi fiscali di due Stati membri - Divieto di pratiche abusive.#Causa C-277/09.
judgment · IT · 22 December 2010
Acórdão do Tribunal de Justiça (Terceira Secção) de 22 de Dezembro de 2010.#The Commissioners for Her Majesty’s Revenue & Customs contra RBS Deutschland Holdings GmbH.#Pedido de decisão prejudicial: Court of Session (Scotland) (First Division, Inner House) - Reino Unido.#Sexta Directiva IVA - Direito a dedução - Compra de automóveis e utilização para operações de locação financeira - Divergências entre os regimes fiscais de dois Estados-Membros - Proibição de práticas abusivas.#Processo C-277/09.
judgment · PT · 22 December 2010
Urteil des Gerichtshofes (Dritte Kammer) vom 22. Dezember 2010.#The Commissioners for Her Majesty’s Revenue & Customs gegen RBS Deutschland Holdings GmbH.#Ersuchen um Vorabentscheidung: Court of Session (Scotland) (First Division, Inner House) - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Recht auf Vorsteuerabzug - Erwerb von Fahrzeugen und Verwendung für Leasinggeschäfte - Unterschiede zwischen den Steuerregelungen zweier Mitgliedstaaten - Verbot missbräuchlicher Praktiken.#Rechtssache C-277/09.
judgment · DE · 22 December 2010
Rozsudok Súdneho dvora (tretia komora) z 22. decembra 2010.#The Commissioners for Her Majesty’s Revenue & Customs proti RBS Deutschland Holdings GmbH.#Návrh na začatie prejudiciálneho konania: Court of Session (Scotland) (First Division, Inner House) - Spojené kráľovstvo.#Šiesta smernica o DPH - Právo na odpočet - Kúpa motorových vozidiel a ich použitie na lízingové plnenia - Rozdiely medzi daňovými systémami dvoch členských štátov - Zákaz zneužívajúceho konania.#Vec C-277/09.
judgment · SK · 22 December 2010
Sentenza tal-Qorti tal-Ġustizzja (it-Tielet Awla) tat-22 ta' Diċembru 2010.#The Commissioners for Her Majesty’s Revenue & Customs vs RBS Deutschland Holdings GmbH.#Talba għal deċiżjoni preliminari: Court of Session (Scotland) (First Division, Inner House) - ir-Renju Unit.#Sitt Direttiva tal-VAT - Dritt għal tnaqqis - Akkwist ta’ karozzi u użu għal tranżazzjonijiet ta’ leasing - Diskrepanzi bejn is-sistemi fiskali ta’ żewġ Stati Membri - Projbizzjoni ta’ prattiki abbużivi.#Kawża C-277/09.
judgment · MT · 22 December 2010
Tiesas spriedums (trešā palāta) 2010. gada 22.decembrī.#The Commissioners for Her Majesty’s Revenue & Customs pret RBS Deutschland Holdings GmbH.#Lūgums sniegt prejudiciālu nolēmumu: Court of Session (Scotland) (First Division, Inner House) - Apvienotā Karaliste.#Sestā PVN direktīva - Tiesības uz nodokļa atskaitīšanu - Transportlīdzekļu iegūšana un izmantošana izpirkuma nomas darījumos - Divu dalībvalstu nodokļu sistēmu atšķirības - Ļaunprātīgas rīcības aizliegums.#Lieta C-277/09.
judgment · LV · 22 December 2010
Unionin tuomioistuimen tuomio (kolmas jaosto) 22 päivänä joulukuuta 2010.#The Commissioners for Her Majesty’s Revenue & Customs vastaan RBS Deutschland Holdings GmbH.#Ennakkoratkaisupyyntö: Court of Session (Scotland) (First Division, Inner House) - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - Vähennysoikeus - Ajoneuvojen hankkiminen ja käyttäminen leasingtoimintaan - Kahden jäsenvaltion verojärjestelmien väliset erot - Väärinkäytön kielto.#Asia C-277/09.
judgment · FI · 22 December 2010
Arrêt de la Cour (troisième chambre) du 22 décembre 2010.#The Commissioners for Her Majesty’s Revenue & Customs contre RBS Deutschland Holdings GmbH.#Demande de décision préjudicielle: Court of Session (Scotland) (First Division, Inner House) - Royaume-Uni.#Sixième directive TVA - Droit à déduction - Acquisition de véhicules et utilisation pour des opérations de leasing - Divergences entre les régimes fiscaux de deux États membres - Interdiction de pratiques abusives.#Affaire C-277/09.
judgment · FR · 22 December 2010
Sodba Sodišča (tretji senat) z dne 22. decembra 2010.#The Commissioners for Her Majesty’s Revenue & Customs proti RBS Deutschland Holdings GmbH.#Predlog za sprejetje predhodne odločbe: Court of Session (Scotland) (First Division, Inner House) - Združeno kraljestvo.#Šesta direktiva o DDV - Pravica do odbitka - Pridobitev vozil in uporaba za transakcije lizinga - Razlike med davčnima ureditvama držav članic - Prepoved zlorab.#Zadeva C-277/09.
judgment · SL · 22 December 2010
Rozsudek Soudního dvora (třetího senátu) ze dne 22. prosince 2010.#The Commissioners for Her Majesty’s Revenue & Customs proti RBS Deutschland Holdings GmbH.#Žádost o rozhodnutí o předběžné otázce: Court of Session (Scotland) (First Division, Inner House) - Spojené království.#Šestá směrnice o DPH - Nárok na odpočet daně- Nákup motorových vozidel a používání pro účely leasingu - Rozdíly mezi daňovými systémy dvou členských států - Zásada zákazu zneužití.#Věc C-277/09.
judgment · CS · 22 December 2010
Решение на Съда (трети състав) от 22 декември 2010 г.#The Commissioners for Her Majesty’s Revenue & Customs срещу RBS Deutschland Holdings GmbH.#Искане за преюдициално заключение: Court of Session (Scotland) (First Division, Inner House) - Обединеното кралство.#Шеста директива ДДС - Право на приспадане - Придобиване на автомобили и използването им за сделки за лизинг - Разлики между данъчните режими на две държави членки - Забрана на злоупотребата.#Дело C-277/09.
judgment · BG · 22 December 2010
Απόφαση του Δικαστηρίου (τρίτο τμήμα) της 22ας Δεκεμβρίου 2010.#The Commissioners for Her Majesty’s Revenue & Customs κατά RBS Deutschland Holdings GmbH.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Court of Session (Scotland) (First Division, Inner House) - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Δικαίωμα προς έκπτωση - Αγορά οχημάτων και χρησιμοποίησή τους με σκοπό τη χρηματοδοτική μίσθωση - Διαφορές των φορολογικών συστημάτων μεταξύ δύο κρατών μελών - Απαγόρευση καταχρηστικών πρακτικών.#Υπόθεση C-277/09.
judgment · EL · 22 December 2010
Arrest van het Hof (Derde kamer) van 22 december 2010.#The Commissioners for Her Majesty’s Revenue & Customs tegen RBS Deutschland Holdings GmbH.#Verzoek om een prejudiciële beslissing: Court of Session (Scotland) (First Division, Inner House) - Verenigd Koninkrijk.#Zesde btw-richtlijn - Recht op aftrek - Aankoop van voertuigen en gebruik voor leasingactiviteiten - Verschillen tussen belastingstelsels van twee lidstaten - Verbod van misbruik.#Zaak C-277/09.
judgment · NL · 22 December 2010
Euroopa Kohtu otsus (kolmas koda), 22. detsember 2010.#The Commissioners for Her Majesty’s Revenue & Customs versus RBS Deutschland Holdings GmbH.#Eelotsusetaotlus: Court of Session (Scotland) (First Division, Inner House) - Ühendkuningriik.#Kuues käibemaksudirektiiv - Mahaarvamisõigus - Sõidukite soetamine ja nende kasutamine liisimisteenuste osutamisel - Erinevus kahe liikmesriigi maksusüsteemis - Kuritarvituste keeld.#Kohtuasi C-277/09.
judgment · ET · 22 December 2010
2010 m. gruodžio 22 d. Teisingumo Teismo (trečioji kolegija) sprendimas.#The Commissioners for Her Majesty’s Revenue & Customs prieš RBS Deutschland Holdings GmbH.#Prašymas priimti prejudicinį sprendimą: Court of Session (Scotland) (First Division, Inner House) - Jungtinė Karalystė.#Šeštoji PVM direktyva - Teisė į atskaitą - Automobilių įsigijimas ir naudojimas lizingo sandoriuose - Skirtumai tarp dviejų valstybių narių mokesčių schemų - Draudimas piktnaudžiauti.#Byla C-277/09.
judgment · LT · 22 December 2010
Hotărârea Curții (camera a treia) din 22 decembrie 2010.#The Commissioners for Her Majesty’s Revenue & Customs împotriva RBS Deutschland Holdings GmbH.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Court of Session (Scotland) (First Division, Inner House) - Regatul Unit.#A șasea directivă TVA - Dreptul la deducere - Achiziționare de vehicule și utilizare pentru operațiuni de leasing - Divergențe între regimurile fiscale a două state membre - Interzicerea practicilor abuzive.#Cauza C-277/09.
judgment · RO · 22 December 2010
Domstolens Dom (Tredje Afdeling) af 22. december 2010.#The Commissioners for Her Majesty’s Revenue & Customs mod RBS Deutschland Holdings GmbH.#Anmodning om præjudiciel afgørelse: Court of Session (Scotland) (First Division, Inner House) - Forenede Kongerige.#Sjette momsdirektiv - ret til fradrag - erhvervelse og brug af køretøjer til leasingtransaktioner - forskelle mellem to medlemsstaters skatteordninger - forbud mod misbrug.#Sag C-277/09.
judgment · DA · 22 December 2010
Sentencia del Tribunal de Justicia (Sala Tercera) de 22 de diciembre de 2010.#The Commissioners for Her Majesty’s Revenue & Customs contra RBS Deutschland Holdings GmbH.#Petición de decisión prejudicial: Court of Session (Scotland) (First Division, Inner House) - Reino Unido.#Sexta Directiva IVA - Derecho a deducción - Compra de vehículos y utilización para operaciones de leasing - Divergencias entre los regímenes fiscales de dos Estados miembros - Prohibición de prácticas abusivas.#Asunto C-277/09.
judgment · ES · 22 December 2010
Wyrok Trybunału (trzecia izba) z dnia 22 grudnia 2010 r.#The Commissioners for Her Majesty’s Revenue & Customs przeciwko RBS Deutschland Holdings GmbH.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Court of Session (Scotland) (First Division, Inner House) - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Prawo do odliczenia - Nabywanie pojazdów w celu ich wykorzystywania w ramach czynności leasingowych - Rozbieżności pomiędzy systemami podatkowymi dwóch państw członkowskich - Zakaz praktyk stanowiących nadużycie.#Sprawa C-277/09.
judgment · PL · 22 December 2010
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.