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CELEX 62011CJ0299

Judgment of the Court (First Chamber), 8 November 2012.#Staatssecretaris van Financiën v Gemeente Vlaardingen.#Reference for a preliminary ruling from the Hoge Raad der Nederlanden.#Taxation — VAT — Taxable transactions — Application for the purposes of a business of goods obtained ‘in the course of such business’ — Treatment as a supply for consideration — Sports pitches belonging to the taxable person and transformed by a third person.#Case C‑299/11.

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

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8 November 2012

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8 November 2012 · Decided

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decided

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Taxation

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8 November 2012

Taxation

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Official record CELEX 62011CJ0299 from European Union at Court of Justice of the European Union. Dated 8 November 2012. Status: decided.

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  1. 8 November 2012

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23 official files

Presuda Suda (prvo vijeće) od 2012. studeni 08.#Staatssecretaris van Financiën protiv Gemeente Vlaardingen.#Zahtjev za prethodnu odluku podnesena po Hoge Raad der Nederlanden.#Predmet C-299/11.

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  • Presuda Suda (prvo vijeće) od 2012. studeni 08.#Staatssecretaris van Financiën protiv Gemeente Vlaardingen.#Zahtjev za prethodnu odluku podnesena po Hoge Raad der Nederlanden.#Predmet C-299/11.

    judgment · HR · 8 November 2012

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  • A Bíróság ítélete (első tanács), 2012. november 8.#Staatssecretaris van Financiën kontra Gemeente Vlaardingen.#A Hoge Raad der Nederlanden (Hollandia) által benyújtott előzetes döntéshozatal iránti kérelem.#Adózás – Héa – Adóköteles ügyletek – A »vállalkozás keretében« szerzett termékek vállalkozási célú felhasználása – Ellenszolgáltatás fejében teljesített értékesítésnek minősítés – Az adóalany tulajdonában lévő, harmadik személy által átalakított területek.#C‑299/11. sz. ügy.

    judgment · HU · 8 November 2012

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  • Sentenza della Corte (Prima Sezione) dell’8 novembre 2012.#Staatssecretaris van Financiën contro Gemeente Vlaardingen.#Domanda di pronuncia pregiudiziale proposta dallo Hoge Raad der Nederlanden.#Fiscalità — IVA — Operazioni imponibili — Impiego, per i bisogni dell’impresa, di beni ottenuti “nel quadro di detta impresa” — Assimilazione ad una cessione effettuata a titolo oneroso — Terreni di proprietà del soggetto passivo e trasformati da un terzo.#Causa C‑299/11.

    judgment · IT · 8 November 2012

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  • Hotărârea Curții (Camera întâi) din 8 noiembrie 2012.#Staatssecretaris van Financiën împotriva Gemeente Vlaardingen.#Cerere de pronunțare a unei hotărâri preliminare formulată de Hoge Raad der Nederlanden.#Fiscalitate – TVA – Operațiuni impozabile – Utilizare în scopul desfășurării activității economice a unor bunuri obținute „în cadrul activității” – Asimilare unei livrări efectuate cu titlu oneros – Terenuri aparținând persoanei impozabile și transformate de un terț.#Cauza C-299/11.

    judgment · RO · 8 November 2012

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  • Arrêt de la Cour (première chambre) du 8 novembre 2012.#Staatssecretaris van Financiën contre Gemeente Vlaardingen.#Demande de décision préjudicielle, introduite par le Hoge Raad der Nederlanden.#Fiscalité — TVA — Opérations imposables — Affectation aux besoins de l’entreprise de biens obtenus ‘dans le cadre de l’entreprise’ — Assimilation à une livraison effectuée à titre onéreux — Terrains appartenant à l’assujetti et transformés par un tiers.#Affaire C‑299/11.

    judgment · FR · 8 November 2012

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  • Απόφαση του Δικαστηρίου (πρώτο τμήμα) της 8ης Νοεμβρίου 2012.#Staatssecretaris van Financiën κατά Gemeente Vlaardingen.#Αίτηση του Hoge Raad der Nederlanden για την έκδοση προδικαστικής αποφάσεως.#Φορολογία — ΦΠΑ — Φορολογητέες πράξεις — Χρησιμοποίηση, για τις ανάγκες της επιχειρήσεως, αγαθών που αποκτώνται «στο πλαίσιο της επιχειρήσεως» — Εξομοίωση προς παράδοση εξ επαχθούς αιτίας — Εκτάσεις γης που ανήκουν στον υποκείμενο στον φόρο και υφίστανται μετατροπή από τρίτον.#Υπόθεση C‑299/11.

    judgment · EL · 8 November 2012

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  • Решение на Съда (първи състав) от 8 ноември 2012 г.#Staatssecretaris van Financiën срещу Gemeente Vlaardingen.#Преюдициално запитване, отправено от Hoge Raad der Nederlanden.#Данъчни въпроси — ДДС — Облагаеми сделки — Употреба за нуждите на осъществяваната икономическа дейност на стока, придобита „в хода на тази дейност“ — Приравнено третиране като възмездна доставка — Принадлежаща на данъчнозадълженото лице земя, преобразувана от трето лице.#Дело C‑299/11.

    judgment · BG · 8 November 2012

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  • 2012 m. lapkričio 8 d. Teisingumo Teismo (pirmoji kolegija) sprendimas.#Staatssecretaris van Financiën prieš Gemeente Vlaardingen.#Hoge Raad der Nederlanden prašymas priimti prejudicinį sprendimą.#Apmokestinimas – PVM – Apmokestinamieji sandoriai – Prekių, įgytų „vykdant apmokestinamojo asmens verslą“, priskyrimas verslo poreikiams – Prilyginimas tiekimui už atlygį – Apmokestinamajam asmeniui priklausantys sklypai, įrengti trečiojo asmens.#Byla C‑299/11.

    judgment · LT · 8 November 2012

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  • Tiesas (pirmā palāta) 2012. gada 8. novembra spriedums.#Staatssecretaris van Financiën pret Gemeente Vlaardingen.#Hoge Raad der Nederlanden lūgums sniegt prejudiciālu nolēmumu.#Nodokļi – PVN – Ar nodokli apliekami darījumi – Preču, kas saražotas “uzņēmējdarbības gaitā”, izmantošana nodokļu maksātāja uzņēmējdarbības vajadzībām – Pielīdzināšana piegādei, kas veikta par samaksu – Zeme, kas pieder nodokļu maksātājam un ko pārveidojusi trešā persona.#Lieta C‑299/11.

    judgment · LV · 8 November 2012

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  • Rozsudek Soudního dvora (prvního senátu) ze dne 8. listopadu 2012.#Staatssecretaris van Financiën v. Gemeente Vlaardingen.#Žádost o rozhodnutí o předběžné otázce podaná Hoge Raad der Nederlanden.#Daně – DPH – Zdanitelná plnění – Použití zboží získaného ,v rámci podnikání‘ pro účely podnikání – Postavení na roveň dodání za protiplnění – Pozemky patřící osobě povinné k dani a přestavěné třetí osobou.#Věc C‑299/11.

    judgment · CS · 8 November 2012

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  • Unionin tuomioistuimen tuomio (ensimmäinen jaosto) 8.11.2012.#Staatssecretaris van Financiën vastaan Gemeente Vlaardingen.#Hoge Raad der Nederlandenin esittämä ennakkoratkaisupyyntö.#Verotus – Arvonlisävero – Verolliset liiketoimet – ”Yrityksestä” saatujen tavaroiden käyttö yrityksen tarpeisiin – Rinnastus vastikkeelliseen luovutukseen – Verovelvollisen omistamat maa-alueet, joilla kolmas on tehnyt muutostöitä.#Asia C-299/11.

    judgment · FI · 8 November 2012

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  • Urteil des Gerichtshofs (Erste Kammer) vom 8. November 2012.#Staatssecretaris van Financiën gegen Gemeente Vlaardingen.#Vorabentscheidungsersuchen des Hoge Raad der Nederlanden.#Steuer – Mehrwertsteuer – Steuerbare Umsätze – Zuordnung ‚im Rahmen des Unternehmens‘ erhaltener Gegenstände für Zwecke dieses Unternehmens – Gleichstellung mit einer Lieferung gegen Entgelt – Im Eigentum des Steuerpflichtigen stehende und von einem Dritten umgebaute Plätze.#Rechtssache C‑299/11.

    judgment · DE · 8 November 2012

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  • Acórdão do Tribunal de Justiça (Primeira Secção) de 8 de novembro de 2012.#Staatssecretaris van Financiën contra Gemeente Vlaardingen.#Pedido de decisão prejudicial apresentado pelo Hoge Raad der Nederlanden.#Fiscalidade — IVA — Operações tributáveis — Afetação aos fins da empresa de bens obtidos ‘no âmbito da empresa’ — Equiparação a uma entrega efetuada a título oneroso — Terrenos pertencentes ao sujeito passivo transformados por terceiro.#Processo C‑299/11.

    judgment · PT · 8 November 2012

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  • Domstolens dom (första avdelningen) av den 8 november 2012.#Staatssecretaris van Financiën mot Gemeente Vlaardingen.#Begäran om förhandsavgörande från Hoge Raad der Nederlanden.#Beskattning – Mervärdesskatt – Skattepliktiga transaktioner – Uttag för rörelseändamål av varor som erhållits ’inom rörelsen’ – Behandling som leverans mot vederlag – Idrottsplaner som tillhör den skattskyldige och som har omvandlats av en tredje part.#Mål C‑299/11.

    judgment · SV · 8 November 2012

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  • Arrest van het Hof (Eerste kamer) van 8 november 2012.#Staatssecretaris van Financiën tegen Gemeente Vlaardingen.#Verzoek van de Hoge Raad der Nederlanden om een prejudiciële beslissing.#Fiscale bepalingen – Btw – Belastbare handelingen – Voor bedrijfsdoeleinden bestemmen van ‚in het kader van bedrijf’ verkregen goederen – Gelijkstelling met levering onder bezwarende titel – Terreinen in eigendom van belastingplichtige en bewerkt door derde.#Zaak C‑299/11.

    judgment · NL · 8 November 2012

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  • Euroopa Kohtu otsus (esimene koda), 8.11.2012.#Staatssecretaris van Financiën versus Gemeente Vlaardingen.#Eelotsusetaotlus, mille on esitanud Hoge Raad der Nederlanden.#Maksustamine – Käibemaks – Maksustatavad tehingud – „Ettevõtte majandustegevuse käigus” saadud kauba kasutamine majandustegevuse eesmärgil – Käsitamine tarnena tasu eest – Maksukohustuslasele kuuluvad väljakud, mille on ümber kujundanud kolmas isik.#Kohtuasi C‑299/11.

    judgment · ET · 8 November 2012

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  • Rozsudok Súdneho dvora (prvá komora) z 8. novembra 2012.#Staatssecretaris van Financiën proti Gemeente Vlaardingen.#Návrh na začatie prejudiciálneho konania podaný Hoge Raad der Nederlanden.#Dane – DPH – Zdaniteľné plnenia – Použitie tovaru nadobudnutého ,v rámci podnikania‘ na účely podnikania – Klasifikácia ako plnenie za protihodnotu – Pozemky patriace zdaniteľnej osobe a upravené treťou osobou.#Vec C-299/11.

    judgment · SK · 8 November 2012

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  • Sentenza tal-Qorti tal-Ġustizzja (L-Ewwel Awla) tat-8 ta’ Novembru 2012.#Staatssecretaris van Financiën vs Gemeente Vlaardingen.#Talba għal deċiżjoni preliminari mressqa mill-Hoge Raad der Nederlanden.#Tassazzjoni — VAT — Tranżazzjonijiet taxxabbli — Applikazzjoni għall-iskopijiet tan-negozju ta’ merkanzija akkwistata ‘matul tali negozju’ — Assimilazzjoni ma’ provvista magħmula bi ħlas — Grawnds li huma l-proprjetà tal-persuna taxxabbli u li ġew ittrasformati minn terz.#Kawża C‑299/11.

    judgment · MT · 8 November 2012

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  • Domstolens dom (Første Afdeling) af 8. november 2012.#Staatssecretaris van Financiën mod Gemeente Vlaardingen.#Anmodning om præjudiciel afgørelse indgivet af Hoge Raad der Nederlanden.#Beskatning – moms – afgiftspligtige transaktioner – udtagelse til brug for virksomheden af goder, som er opnået »inden for rammerne af virksomhedsudøvelsen« – sidestilling med levering mod vederlag – grundstykker, der tilhører den afgiftspligtige person, og som er ombygget af en tredjemand.#Sag C-299/11.

    judgment · DA · 8 November 2012

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  • Sentencia del Tribunal de Justicia (Sala Primera) de 8 de noviembre de 2012.#Staatssecretaris van Financiën contra Gemeente Vlaardingen.#Petición de decisión prejudicial planteada por el Hoge Raad der Nederlanden.#Fiscalidad — IVA — Hecho imponible — Aplicación a las necesidades de la empresa de bienes obtenidos “dentro de la actividad de la empresa” — Asimilación a entregas a título oneroso — Terrenos propiedad del sujeto pasivo transformados por un tercero.#Asunto C‑299/11.

    judgment · ES · 8 November 2012

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  • Wyrok Trybunału (pierwsza izba) z dnia 8 listopada 2012 r.#Staatssecretaris van Financiën przeciwko Gemeente Vlaardingen.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Hoge Raad der Nederlanden.#Podatki – Podatek VAT – Transakcje podlegające opodatkowaniu – Przeznaczenie na potrzeby działalności przedsiębiorstwa towarów uzyskanych „w wyniku działalności przedsiębiorstwa” – Zrównanie z odpłatną dostawą – Grunty należące do podatnika i przekształcone przez osobę trzecią.#Sprawa C‑299/11.

    judgment · PL · 8 November 2012

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  • Sodba Sodišča (prvi senat) z dne 8. novembra 2012.#Staatssecretaris van Financiën proti Gemeente Vlaardingen.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Hoge Raad der Nederlanden.#Obdavčenje – DDV – Obdavčljive transakcije – Uporaba blaga, pridobljenega „v okviru dejavnosti“, za dejavnost – Obravnava kot pri dobavi, opravljeni za plačilo – Igrišča, ki so v lasti davčnega zavezanca in jih je preuredila tretja oseba.#Zadeva C‑299/11.

    judgment · SL · 8 November 2012

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  • Judgment of the Court (First Chamber), 8 November 2012.#Staatssecretaris van Financiën v Gemeente Vlaardingen.#Reference for a preliminary ruling from the Hoge Raad der Nederlanden.#Taxation — VAT — Taxable transactions — Application for the purposes of a business of goods obtained ‘in the course of such business’ — Treatment as a supply for consideration — Sports pitches belonging to the taxable person and transformed by a third person.#Case C‑299/11.

    judgment · EN · 8 November 2012

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