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CELEX 62011CJ0224

Judgment of the Court (Sixth Chamber), 17 January 2013.#BGŻ Leasing sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#VAT — Leasing services supplied together with insurance for the leased item, subscribed to by the lessor and invoiced by the latter to the lessee — Classification — Single complex service or two distinct services — Exemption — Insurance transaction.#Case C‑224/11.

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

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17 January 2013

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17 January 2013 · Decided

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17 January 2013

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Official record CELEX 62011CJ0224 from European Union at Court of Justice of the European Union. Dated 17 January 2013. Status: decided.

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  1. 17 January 2013

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23 official files

Presuda Suda (šesto vijeće) 17. siječnja 2013.#BGŻ Leasing sp. zoo protiv Dyrektor Izby Skarbowej w Warszawie.#Predmet C-224/11.

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  • Presuda Suda (šesto vijeće) 17. siječnja 2013.#BGŻ Leasing sp. zoo protiv Dyrektor Izby Skarbowej w Warszawie.#Predmet C-224/11.

    judgment · HR · 17 January 2013

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  • Sodba Sodišča (šesti senat) z dne 17. januarja 2013.#BGŻ Leasing sp. z o.o. proti Dyrektor Izby Skarbowej w Warszawie.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Naczelny Sąd Administracyjny.#DDV – Storitev lizinga skupaj s storitvijo zavarovanja predmeta lizinga, za katero pogodbo sklene lizingodajalec, s stroški za to zavarovanje pa obremeni lizingojemalca – Opredelitev – Enotna sestavljena storitev ali ločeni storitvi – Oprostitev – Zavarovalna transakcija.#Zadeva C‑224/11.

    judgment · SL · 17 January 2013

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  • Rozsudok Súdneho dvora (šiesta komora) zo 17. januára 2013.#BGŻ Leasing sp. z o.o. proti Dyrektor Izby Skarbowej w Warszawie.#Návrh na začatie prejudiciálneho konania, ktorý podal Naczelny Sąd Administracyjny.#DPH – Poskytnutie lízingu spojené s poistením majetku, ktorý je predmetom lízingu, ktoré uzatvorí prenajímateľ, pričom ho fakturuje nájomcovi – Kvalifikácia – Jediná zložená služba alebo dve samostatné plnenia – Oslobodenie od dane – Poisťovacia transakcia.#Vec C‑224/11.

    judgment · SK · 17 January 2013

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  • Wyrok Trybunału (szósta izba) z dnia 17 stycznia 2013 r.#BGŻ Leasing sp. z o.o. przeciwko Dyrektorowi Izby Skarbowej w Warszawie.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Naczelny Sąd Administracyjny.#Podatek VAT – Usługa leasingu połączona z ubezpieczeniem przedmiotu leasingu zawartym przez leasingodawcę, który na to ubezpieczenie wystawił fakturę leasingobiorcy – Zakwalifikowanie – Jedno świadczenie złożone albo dwa świadczenia odrębne – Zwolnienie – Transakcja ubezpieczeniowa.#Sprawa C‑224/11.

    judgment · PL · 17 January 2013

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  • Domstolens dom (sjätte avdelningen) av den 17 januari 2013.#BGŻ Leasing sp. z o.o. mot Dyrektor Izby Skarbowej w Warszawie.#Begäran om förhandsavgörande från Naczelny Sąd Administracyjny.#Mervärdesskatt – Tillhandahållande av en leasingtjänst som förenats med ett tillhandahållande av en försäkring av leasingobjektet, vilken tecknats av leasinggivaren som fakturerat leasingtagaren – Kvalificering – Ett enda sammansatt tillhandahållande eller två fristående tillhandahållanden – Undantag från skatteplikt – Försäkringstransaktion.#Mål C‑224/11.

    judgment · SV · 17 January 2013

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  • 2013 m. sausio 17 d. Teisingumo Teismo (šeštoji kolegija) sprendimas.#BGŻ Leasing sp. z o.o. prieš Dyrektor Izby Skarbowej w Warszawie.#Naczelny Sąd Administracyjny prašymas priimti prejudicinį sprendimą.#PVM – Finansinės nuomos teikimas kartu su turto, kuris yra finansinės nuomos dalykas, draudimo teikimu, kai draudimo sutartį sudaro finansinės nuomos davėjas, o išlaidas nurodo gavėjui išrašomoje sąskaitoje faktūroje – Kvalifikavimas – Vienas sudėtinis teikimas arba du atskiri teikimai – Atleidimas nuo mokesčio – Draudimo sandoris.#Byla C-224/11.

    judgment · LT · 17 January 2013

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  • Rozsudek Soudního dvora (šestého senátu) ze dne 17. ledna 2013.#BGŻ Leasing sp. z o.o. v. Dyrektor Izby Skarbowej w Warszawie.#Žádost o rozhodnutí o předběžné otázce podaná Naczelny Sąd Administracyjny.#DPH – Poskytnutí leasingu společně s poskytnutím pojištění zboží, jež je předmětem leasingu, uzavřeným poskytovatelem leasingu a fakturovaným touto osobou příjemci leasingu – Kvalifikace – Jediné složené plnění nebo dvě oddělená plnění – Osvobození od daně – Pojišťovací činnost.#Věc C‑224/11.

    judgment · CS · 17 January 2013

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  • Unionin tuomioistuimen tuomio (kuudes jaosto) 17.1.2013.#BGŻ Leasing sp. z o.o. vastaan Dyrektor Izby Skarbowej w Warszawie.#Naczelny Sąd Administracyjnyn esittämä ennakkoratkaisupyyntö.#Arvonlisävero – Leasingpalvelu ja siihen liittyvä palvelu, joka koskee leasingkohteen vakuutusta, jonka vuokralleantaja on ottanut ja josta aiheutuvat kustannukset se laskuttaa vuokralleottajalta – Luokittelu – Yksi ainoa kokonaissuoritus vai kaksi erillistä suoritusta – Vapautus verosta – Vakuutustoiminta.#Asia C-224/11.

    judgment · FI · 17 January 2013

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  • Sentencia del Tribunal de Justicia (Sala Sexta) de 17 de enero de 2013.#BGŻ Leasing sp. zoo contra Dyrektor Izby Skarbowej w Warszawie.#Asunto C-224/11.

    judgment · ES · 17 January 2013

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  • Решение на Съда (шести състав) от 17 януари 2013 г.#BGŻ Leasing sp. z o.o. срещу Dyrektor Izby Skarbowej w Warszawie.#Преюдициално запитване, отправено от Naczelny Sąd Administracyjny.#ДДС — Доставка на лизингови услуги, съпътствана от доставка на услуги по застраховане на лизингованата вещ, извършено от лизингодателя и фактурирано от него на лизингополучателя — Квалифициране — Единна комплексна доставка или две отделни доставки — Освобождаване — Застрахователна сделка.#Дело C‑224/11.

    judgment · BG · 17 January 2013

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  • Urteil des Gerichtshofs (Sechste Kammer) vom 17. Januar 2013.#BGŻ Leasing sp. z o.o. gegen Dyrektor Izby Skarbowej w Warszawie.#Vorabentscheidungsersuchen des Naczelny Sąd Administracyjny.#Mehrwertsteuer – Leasingleistung, die zusammen mit einer vom Leasinggeber abgeschlossenen und von ihm dem Leasingnehmer in Rechnung gestellten Versicherung des Leasingobjekts erbracht wird – Einstufung – Einheitliche Gesamtleistung oder zwei eigenständige Leistungen – Befreiung – Versicherungsumsatz.#Rechtssache C‑224/11.

    judgment · DE · 17 January 2013

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  • Sentenza della Corte (Sesta Sezione) del 17 gennaio 2013.#BGŻ Leasing sp. z o.o. contro Dyrektor Izby Skarbowej w Warszawie.#Domanda di pronuncia pregiudiziale proposta dal Naczelny Sąd Administracyjny.#IVA — Prestazione di leasing accompagnata da una prestazione di assicurazione del bene oggetto del leasing, stipulata dal concedente e da questi fatturata all’utilizzatore — Qualificazione — Prestazione unica complessa oppure due prestazioni distinte — Esenzione — Operazione di assicurazione.#Causa C‑224/11.

    judgment · IT · 17 January 2013

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  • A Bíróság ítélete (hatodik tanács), 2013. január 17.#BGŻ Leasing sp. z o.o. kontra Dyrektor Izby Skarbowej w Warszawie.#A Naczelny Sąd Administracyjny (Lengyelország) által benyújtott előzetes döntéshozatal iránti kérelem.#Héa – A lízingbe adó vállalkozás által a lízingbe vett vagyontárggyal kapcsolatban megkötött és a lízingbe vevőnek kiszámlázott biztosítással együtt nyújtott lízingszolgáltatás – Minősítés – Egységes, összetett szolgáltatás vagy két különálló szolgáltatás – Mentesség – Biztosítási ügylet.#C‑224/11. sz. ügy.

    judgment · HU · 17 January 2013

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  • Arrêt de la Cour (sixième chambre) du 17 janvier 2013.#BGŻ Leasing sp. zoo contre Dyrektor Izby Skarbowej w Warszawie.#Affaire C-224/11.

    judgment · FR · 17 January 2013

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  • Sentenza tal-Qorti tal-Ġustizzja (Is-Sitt Awla) tas-17 ta’ Jannar 2013.#BGŻ Leasing sp. z o.o. vs Dyrektor Izby Skarbowej w Warszawie.#Talba għal deċiżjoni preliminari mresseqa mill-Naczelny Sąd Administracyjny.#VAT — Provvista ta’ leasing akkumpanjata minn provvista ta’ assigurazzjoni tal-oġġett suġġett għal-leasing, miksuba mill-fornitur u ffatturata minn dan tal-aħħar lir-riċevitur — Klassifikazzjoni — Provvista unika komposta minn żewġ provvisti differenti — Eżenzjoni — Tranżazzjoni ta’ assigurazzjoni.#Kawża C‑224/11.

    judgment · MT · 17 January 2013

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  • Euroopa Kohtu otsus (kuues koda), 17.1.2013.#BGŻ Leasing sp. z o.o. versus Dyrektor Izby Skarbowej w Warszawie.#Eelotsusetaotlus, mille on esitanud Naczelny Sąd Administracyjny.#Käibemaks – Liisingutehing, millega kaasneb liisingueseme kindlustamine, mille korraldab liisinguandja, kes esitab arve liisinguvõtjale – Kvalifitseerimine – Üks kompleksne teenus või kaks eraldi teenust – Maksuvabastus – Kindlustustehing.#Kohtuasi C‑224/11.

    judgment · ET · 17 January 2013

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  • Tiesas (sestā palāta) 2013. gada 17. janvāra spriedums.#BGŻ Leasing sp. z o.o. pret Dyrektor Izby Skarbowej w Warszawie.#Naczelny Sąd Administracyjny lūgums sniegt prejudiciālu nolēmumu.#PVN – Izpirkuma nomas pakalpojums, ko papildina lietas, kas ir izpirkuma nomas priekšmets, apdrošināšanas pakalpojums un ko iegādājas iznomātājs, izdodot par to rēķinu nomniekam – Kvalifikācija – Viens vienots pakalpojums vai divi atsevišķi pakalpojumi – Atbrīvojums no nodokļa – Apdrošināšanas darījums.#Lieta C‑224/11.

    judgment · LV · 17 January 2013

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  • Acórdão do Tribunal de Justiça (Sexta Secção) de 17 de janeiro de 2013.#BGŻ Leasing sp. z o.o. contra Dyrektor Izby Skarbowej w Warszawie.#Pedido de decisão prejudicial apresentado pelo Naczelny Sąd Administracyjny.#IVA — Prestação de uma locação financeira, acompanhada da prestação de um seguro do bem objeto da locação financeira, subscrito pelo locador e por este faturado ao locatário — Qualificação — Prestação única composta ou duas prestações distintas — Isenção — Operação de seguro.#Processo C‑224/11.

    judgment · PT · 17 January 2013

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  • Arrest van het Hof (Zesde kamer) van 17 januari 2013.#BGŻ Leasing sp. z o.o. tegen Dyrektor Izby Skarbowej w Warszawie.#Verzoek van de Naczelny Sąd Administracyjny om een prejudiciële beslissing.#Btw – Leasingdienst die gepaard gaat met verzekering van geleased goed, die leasinggever afsluit en aan leasingnemer doorberekent – Kwalificatie – Eén enkele samengestelde prestatie of twee onderscheiden prestaties – Vrijstelling – Handeling ter zake van verzekering.#Zaak C‑224/11.

    judgment · NL · 17 January 2013

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  • Απόφαση του Δικαστηρίου (έκτο τμήμα) της 17ης Ιανουαρίου 2013.#BGŻ Leasing sp. z o.o. κατά Dyrektor Izby Skarbowej w Warszawie.#Αίτηση του Naczelny Sąd Administracyjny για την έκδοση προδικαστικής αποφάσεως.#ΦΠΑ — Yπηρεσία χρηματοδοτικής μισθώσεως (leasing) συνοδευόμενη από υπηρεσία ασφαλίσεως του αντικειμένου της χρηματοδοτικής μισθώσεως, για την οποία συμβάλλεται ο εκμισθωτής και την οποία χρεώνει στον μισθωτή — Χαρακτηρισμός — Σύνθετη ενιαία παροχή ή δύο αυτοτελείς παροχές — Απαλλαγή — Πράξη ασφαλίσεως.#Υπόθεση C‑224/11.

    judgment · EL · 17 January 2013

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  • Hotărârea Curții (Camera a șasea) din 17 ianuarie 2013.#BGŻ Leasing sp. z o.o. împotriva Dyrektor Izby Skarbowej w Warszawie.#Cerere de decizie preliminară formulată de Naczelny Sąd Administracyjny.#TVA – Prestație de leasing însoțită de o prestație de asigurare a bunului care face obiectul leasingului, încheiată de locator și refacturată de acesta din urmă locatarului – Calificare – Prestație unică complexă sau două prestații distincte – Scutire – Operațiune de asigurare.#Cauza C‑224/11.

    judgment · RO · 17 January 2013

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  • Domstolens dom (Sjette Afdeling) af 17. januar 2013.#BGŻ Leasing sp. z o.o. mod Dyrektor Izby Skarbowej w Warszawie.#Anmodning om præjudiciel afgørelse indgivet af Naczelny Sąd Administracyjny.#Moms – leasingydelse, der leveres sammen med en ydelse i form af en forsikring af den leasede vare, som tegnes af leasinggiveren, og som sidstnævnte fakturerer leasingtageren – kvalifikation – en enkelt sammensat ydelse eller to særskilte ydelser – fritagelse – forsikringstransaktion.#Sag C-224/11.

    judgment · DA · 17 January 2013

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  • Judgment of the Court (Sixth Chamber), 17 January 2013.#BGŻ Leasing sp. z o.o. v Dyrektor Izby Skarbowej w Warszawie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#VAT — Leasing services supplied together with insurance for the leased item, subscribed to by the lessor and invoiced by the latter to the lessee — Classification — Single complex service or two distinct services — Exemption — Insurance transaction.#Case C‑224/11.

    judgment · EN · 17 January 2013

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