Judgment of the Court (Eighth Chamber), 25 October 2012.#Daimler AG and Widex A/S v Skatteverket.#References for a preliminary ruling from the Förvaltningsrätten i Falun.#Common system of value added tax – Directive 2006/112/EC – Articles 170 and 171 – Eighth VAT Directive – Article 1 – Directive 2008/9/EC – Article 3(a) – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country – Taxable persons established in one Member State and carrying out in another Member State only technical testing or research activities.#Joined Cases C-318/11 and C-319/11.

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

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25 October 2012

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25 October 2012 · Decided

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decided

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Official record CELEX 62011CJ0318 from European Union at Court of Justice of the European Union. Dated 25 October 2012. Status: decided.

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25 October 2012
Decided
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23 official files

Hotărârea Curții (Camera a opta) din 25 octombrie 2012.#Daimler AG și Widex A/S împotriva Skatteverket.#Cereri de pronunțare a unor hotărâri preliminare formulate de Förvaltningsrätten i Falun.#Sistemul comun al taxei pe valoarea adăugată – Directiva 2006/112/CE – Articolele 170 și 171 – A opta directivă TVA – Articolul 1 – Directiva 2008/9/CE – Articolul 3 litera (a) – Sisteme de rambursare a taxei pe valoarea adăugată persoanelor impozabile care nu sunt stabilite pe teritoriul țării – Persoană impozabilă stabilită într-un stat membru și care exercită în alt stat membru numai activități de încercări tehnice sau de cercetare.#Cauzele conexate C-318/11 și C-319/11.

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Hotărârea Curții (Camera a opta) din 25 octombrie 2012.#Daimler AG și Widex A/S împotriva Skatteverket.#Cereri de pronunțare a unor hotărâri preliminare formulate de Förvaltningsrätten i Falun.#Sistemul comun al taxei pe valoarea adăugată – Directiva 2006/112/CE – Articolele 170 și 171 – A opta directivă TVA – Articolul 1 – Directiva 2008/9/CE – Articolul 3 litera (a) – Sisteme de rambursare a taxei pe valoarea adăugată persoanelor impozabile care nu sunt stabilite pe teritoriul țării – Persoană impozabilă stabilită într-un stat membru și care exercită în alt stat membru numai activități de încercări tehnice sau de cercetare.#Cauzele conexate C-318/11 și C-319/11.
judgment · RO · 25 October 2012
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Euroopa Kohtu otsus (kaheksas koda), 25.10.2012.#Daimler AG ja Widex A/S versus Skatteverket.#Eelotsusetaotlused, mille on esitanud Förvaltningsrätten i Falun.#Ühine käibemaksusüsteem – Direktiiv 2006/112/EÜ – Artiklid 170 ja 171 – Kaheksas käibemaksudirektiiv – Artikkel 1 – Direktiiv 2008/9/EÜ – Artikli 3 punkt a – Välismaal asuvatele maksukohustuslastele käibemaksu tagastamise kord – Ühes liikmesriigis asuv maksukohustuslane, kes teeb teises liikmesriigis üksnes tehnilisi teste ja teadusuuringuid.#Liidetud kohtuasjad C-318/11 ja C-319/11.
judgment · ET · 25 October 2012
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Решение на Съда (oсми състав) от 25 октомври 2012 г.#Daimler AG и Widex A/S срещу Skatteverket.#Преюдициални запитвания, отправени от Förvaltningsrätten i Falun.#Обща система на данъка върху добавената стойност — Директива 2006/112/ЕО — Членове 170 и 171 — Осма директива ДДС — Член 1 — Директива 2008/9/ЕО — Член 3, буква a) — Режим на възстановяване на данък добавена стойност на данъчнозадължени лица, които не са установени на територията на страната на сделката — Данъчнозадължено лице, установено в държава членка, което осъществява в друга държава членка единствено технически изпитвания или изследвания.#Съединени дела C‑318/11 и C‑319/11.
judgment · BG · 25 October 2012
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Presuda Suda (osmo vijeće) od 2012. listopad 25.#Daimler AG i Widex A/S protiv Skatteverket.#Zahtjevi za prethodnu odluku podnesene po Förvaltningsrätten i Falun.#Spojeni predmeti C-318/11 i C-319/11.
judgment · HR · 25 October 2012
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Wyrok Trybunału (ósma izba) z dnia 25 października 2012 r.#Daimler AG i Widex A/S przeciwko Skatteverket.#Wnioski o wydanie orzeczenia w trybie prejudycjalnym złożone przez Förvaltningsrätten i Falun.#Wspólny system podatku od wartości dodanej – Dyrektywa 2006/112/WE – Artykuły 170 i 171 – Ósma dyrektywa VAT – Artykuł 1 – Dyrektywa 2008/9/WE – Artykuł 3 lit. a) – Zasady zwrotu podatku od wartości dodanej podatnikom niemającym siedziby na terytorium kraju – Podatnik mający siedzibę w państwie członkowskim i wykonujący w innym państwie członkowskim jedynie działalność w zakresie testów technicznych lub badań.#Sprawy połączone C‑318/11 i C‑319/11.
judgment · PL · 25 October 2012
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A Bíróság ítélete (nyolcadik tanács), 2012. október 25.#Daimler AG és Widex A/S kontra Skatteverket.#A Förvaltningsrätten i Falun (Svédország) által benyújtott előzetes döntéshozatal iránti kérelem.#Közös hozzáadottértékadó‑rendszer – 2006/112/EK irányelv – 170. és 171. cikk – Nyolcadik héairányelv – 1. cikk – 2008/9/ EK irányelv – 3. cikk, a) pont – A hozzáadottérték‑adónak az ország területén nem honos adóalanyok részére történő visszatérítésének a szabályai – Tagállamban letelepedett olyan adóalany, aki másik tagállamban csak műszaki tesztek végzésére és kutatásra irányuló tevékenységet folytat.#C‑318/11. és C‑319/11. sz. egyesített ügyek.
judgment · HU · 25 October 2012
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Tiesas (astotā palāta) 2012. gada 25. oktobra spriedums.#Daimler AG un Widex A/S pret Skatteverket.#Förvaltningsrätten i Falun lūgumi sniegt prejudiciālu nolēmumu.#Kopēja pievienotās vērtības nodokļa sistēma – Direktīva 2006/112/EK – 170. un 171. pants – Astotā PVN direktīva – 1. pants – Direktīva 2008/9/EK – 3. panta a) punkts – Kārtība pievienotās vērtības nodokļa atmaksāšanai nodokļu maksātājiem, kas nav reģistrēti attiecīgajā valstī – Dalībvalstī reģistrēts nodokļa maksātājs, kas citā dalībvalstī veic tikai tehniskus izmēģinājumus vai izpēti.#Apvienotās lietas C‑318/11 un C‑319/11.
judgment · LV · 25 October 2012
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Sentencia del Tribunal de Justicia (Sala Octava) de 25 de octubre de 2012.#Daimler AG y Widex A/S contra Skatteverket.#Peticiones de decisión prejudicial planteadas por el Förvaltningsrätten i Falun.#Sistema común del impuesto sobre el valor añadido — Directiva 2006/112/CE — Artículos 170 y 171 — Octava Directiva IVA — Artículo 1 — Directiva 2008/9/CE — Artículo 3, letra a) — Modalidades de devolución del impuesto sobre el valor añadido a los sujetos pasivos no establecidos en el interior del país — Sujeto pasivo establecido en un Estado miembro y que únicamente lleva a cabo en otro Estado miembro actividades de pruebas técnicas y de investigación.#Asuntos acumulados C‑318/11 y C‑319/11.
judgment · ES · 25 October 2012
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Sentenza tal-Qorti tal-Ġustizzja (It-Tmien Awla) tal-25 ta’ Ottubru 2012.#Daimler AG u Widex A/S vs Skatteverket.#Talbiet għal deċiżjoni preliminari mressqa mill-Förvaltningsrätten i Falun.#Sistema komuni ta’ taxxa fuq il-valur miżjud — Direttiva 2006/112/KE — Artikoli 170 u 171 — It-Tmien Direttiva tal-VAT — Artikolu 1 — Direttiva 2008/9/KE — Artikolu 3(a) — Modalitajiet tar-rimbors tat-taxxa fuq il-valur miżjud għal persuni taxxabbli li ma humiex stabbiliti fit-territorju tal-pajjiż — Persuna taxxabbli stabbilita fi Stat Membru u li teżerċita biss fi Stat Membru ieħor xi attivitajiet ta’ testijiet tekniċi jew ta’ riċerka.#Kawżi magħquda C-318/11 u C-319/11.
judgment · MT · 25 October 2012
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Απόφαση του Δικαστηρίου (όγδοο τμήμα) της 25ης Οκτωβρίου 2012.#Daimler AG και Widex A/S κατά Skatteverket.#Αιτήσεις του Förvaltningsrätten i Falun για την έκδοση προδικαστικής αποφάσεως.#Κοινό σύστημα φόρου προστιθέμενης αξίας — Οδηγία 2006/112/ΕΚ — Άρθρα 170 και 171 — Όγδοη οδηγία ΦΠΑ — Άρθρο 1 — Οδηγία 2008/9/ΕΚ — Άρθρο 3, στοιχείο α΄ — Τρόπος επιστροφής του φόρου προστιθέμενης αξίας στους υποκειμένους στον φόρο οι οποίοι δεν είναι εγκατεστημένοι στο εσωτερικό της χώρας — Υποκείμενος στον φόρο εγκατεστημένος εντός κράτους μέλους και ασκών, εντός άλλου κράτους μέλους, μόνο δραστηριότητες τεχνικών δοκιμών ή ερευνών.#Συνεκδικασθείσες υποθέσεις C‑318/11 και C‑319/11.
judgment · EL · 25 October 2012
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Unionin tuomioistuimen tuomio (kahdeksas jaosto) 25.10.2012.#Daimler AG ja Widex A/S vastaan Skatteverket.#Förvaltningsrätten i Falunin esittämät ennakkoratkaisupyynnöt.#Yhteinen arvonlisäverojärjestelmä – Direktiivi 2006/112/EY – 170 ja 171 artikla – Kahdeksas arvonlisäverodirektiivi – 1 artikla – Direktiivi 2008/9/EY – 3 artiklan a alakohta – Arvonlisäveron palautusta maan alueelle sijoittautumattomille verovelvollisille koskevat yksityiskohtaiset säännöt – Jäsenvaltioon sijoittautunut verovelvollinen, joka harjoittaa toisessa jäsenvaltiossa vain testaus- ja tutkimustoimintaa.#Yhdistetyt asiat C-318/11 ja C-319/11.
judgment · FI · 25 October 2012
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Sodba Sodišča (osmi senat) z dne 25. oktobra 2012.#Daimler AG in Widex A/S proti Skatteverket.#Predloga za sprejetje predhodne odločbe, ki ju je vložilo Förvaltningsrätten i Falun.#Skupni sistem davka na dodano vrednost – Direktiva 2006/112/ES – Člena 170 in 171 – Osma direktiva o DDV – Člen 1 – Direktiva 2008/9/ES – Člen 3(a) – Podrobna pravila za vračilo davka na dodano vrednost davčnim zavezancem, katerih sedež ni na ozemlju države – Davčni zavezanec s sedežem v državi članici, ki v drugi državi članici opravlja le dejavnost tehničnega testiranja ali raziskovalno dejavnost.#Združeni zadevi C‑318/11 in C‑319/11.
judgment · SL · 25 October 2012
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Arrêt de la Cour (huitième chambre) du 25 octobre 2012.#Daimler AG et Widex A/S contre Skatteverket.#Demandes de décision préjudicielle, introduites par le Förvaltningsrätten i Falun.#Système commun de taxe sur la valeur ajoutée — Directive 2006/112/CE — Articles 170 et 171 — Huitième directive TVA — Article 1er — Directive 2008/9/CE — Article 3, sous a) — Modalités de remboursement de la taxe sur la valeur ajoutée aux assujettis non établis à l’intérieur du pays — Assujetti établi dans un État membre et n’exerçant dans un autre État membre que des activités d’essais techniques ou de recherche.#Affaires jointes C‑318/11 et C‑319/11.
judgment · FR · 25 October 2012
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Rozsudok Súdneho dvora (ôsma komora) z 25. októbra 2012.#Daimler AG a Widex A/S proti Skatteverket.#Návrhy na začatie prejudiciálneho konania podané Förvaltningsrätten i Falun.#Spoločný systém dane z pridanej hodnoty – Smernica 2006/112/ES – Články 170 a 171 – Ôsma smernica o DPH – Článok 1 – Smernica 2008/9/ES – Článok 3 písm. a) – Úpravy o vrátení dane z pridanej hodnoty zdaniteľným osobám, ktoré nemajú sídlo na území štátu – Zdaniteľná osoba so sídlom v členskom štáte, ktorá v inom členskom štáte vykonáva iba technické testy alebo výskum.#Spojené veci C-318/11 a C-319/11.
judgment · SK · 25 October 2012
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Sentenza della Corte (Ottava Sezione) del 25 ottobre 2012.#Daimler AG e Widex A/S contro Skatteverket.#Domande di pronuncia pregiudiziale proposte dal Förvaltningsrätten i Falun.#Sistema comune d’imposta sul valore aggiunto — Direttiva 2006/112/CE — Articoli 170 e 171 — Ottava direttiva TVA — Articolo 1 — Direttiva 2008/9/CE — Articolo 3, lettera a) — Modalità di rimborso dell’imposta sul valore aggiunto ai soggetti passivi non stabiliti all’interno del paese — Soggetto stabilito in uno Stato membro ed esercente in un altro Stato membro unicamente attività di prove tecniche o di ricerca.#Cause riunite C‑318/11 e C‑319/11.
judgment · IT · 25 October 2012
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Arrest van het Hof (Achtste kamer) van 25 oktober 2012.#Daimler AG en Widex A/S tegen Skatteverket.#Verzoeken van het Förvaltningsrätt i Falun om een prejudiciële beslissing.#Gemeenschappelijk stelsel van belasting over toegevoegde waarde – Richtlijn 2006/112/EG – Artikelen 170 en 171 – Achtste btw-richtlijn – Artikel 1 – Richtlijn 2008/9/EG – Artikel 3, sub a – Regeling voor teruggaaf van belasting over toegevoegde waarde aan niet in binnenland gevestigde belastingplichtigen – Belastingplichtige die in lidstaat is gevestigd en in andere lidstaat uitsluitend technische tests of onderzoek verricht.#Gevoegde zaken C‑318/11 en C‑319/11.
judgment · NL · 25 October 2012
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2012 m. spalio 25 d. Teisingumo Teismo (aštuntoji kolegija) sprendimas.#Daimler AG ir Widex A/S prieš Skatteverket.#Förvaltningsrätten i Falun pateikti prašymai priimti prejudicinį sprendimą.#Bendra pridėtinės vertės mokesčio sistema – Direktyva 2006/112/EB – 170 ir 171 straipsniai – Aštuntoji PVM direktyva – 1 straipsnis – Direktyva 2008/9/EB – 3 straipsnio a punktas – Pridėtinės vertės mokesčio grąžinimo apmokestinamiesiems asmenims, neįsisteigusiems šalies teritorijoje, tvarka – Valstybėje narėje įsisteigęs apmokestinamasis asmuo, kitoje valstybėje vykdantis tik techninių bandymų ar tyrimų veiklą.#Sujungtos bylos C-318/11 ir C-319/11.
judgment · LT · 25 October 2012
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Acórdão do Tribunal de Justiça (Oitava Secção) de 25 de outubro de 2012.#Daimler AG e Widex A/S contra Skatteverket.#Pedidos de decisão prejudicial apresentados pelo Förvaltningsrätten i Falun.#Sistema comum do imposto sobre o valor acrescentado ― Diretiva 2006/112/CE ― Artigos 170.° e 171.° ― Oitava Diretiva IVA ― Artigo 1.° ― Diretiva 2008/9/CE ― Artigo 3.°, alínea a) ― Regras sobre o reembolso do imposto sobre o valor acrescentado aos sujeitos passivos não estabelecidos no território do país ― Sujeito passivo estabelecido num Estado‑Membro e que apenas exerce noutro Estado‑Membro atividades de ensaios técnicos ou de investigação.#Processos apensos C‑318/11 e C‑319/11.
judgment · PT · 25 October 2012
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Domstolens dom (åttonde avdelningen) av den 25 oktober 2012.#Daimler AG och Widex A/S mot Skatteverket.#Begäran om förhandsavgörande, som har hänskjutits av Förvaltningsrätten i Falun.#Gemensamt system för mervärdesskatt – Direktiv 2006/112/EG – Artiklarna 170 och 171 – Åttonde mervärdesskattedirektivet – Artikel 1 – Direktiv 2008/9/EG – Artikel 3 a – Regler för återbetalning av mervärdesskatt till beskattningsbara personer som inte är etablerade inom landets territorium – Beskattningsbar person som är etablerad i en medlemsstat och som i en annan medlemsstat endast bedriver testverksamhet eller forskningsverksamhet.#Förenade målen C‑318/11 och C‑319/11.
judgment · SV · 25 October 2012
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Domstolens dom (Ottende Afdeling) af 25. oktober 2012.#Daimler AG og Widex A/S mod Skatteverket.#Anmodninger om præjudiciel afgørelse indgivet af Förvaltningsrätten i Falun.#Det fælles merværdiafgiftssystem – direktiv 2006/112/EF – artikel 170 og 171 – ottende momsdirektiv – artikel 1 – direktiv 2008/9/EF – artikel 3, litra a) – foranstaltninger til tilbagebetaling af merværdiafgift til afgiftspligtige personer, der ikke er etableret i indlandet – afgiftspligtig person, som er etableret i en medlemsstat, og som i en anden medlemsstat alene har aktiviteter i form af teknisk testvirksomhed eller forskning.#Forenede sager C-318/11 og C-319/11.
judgment · DA · 25 October 2012
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Urteil des Gerichtshofs (Achte Kammer) vom 25. Oktober 2012.#Daimler AG und Widex A/S gegen Skatteverket.#Vorabentscheidungsersuchen des Förvaltningsrätt i Falun.#Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Art. 170 und 171 – Achte Mehrwertsteuerrichtlinie – Art. 1 – Richtlinie 2008/9/EG – Art. 3 Buchst. a – Verfahren zur Erstattung der Mehrwertsteuer an nicht im Inland ansässige Steuerpflichtige – In einem Mitgliedstaat ansässiger Steuerpflichtiger, der in einem anderen Mitgliedstaat nur technische Tests durchführt und Forschung betreibt.#Verbundene Rechtssachen C-318/11 und C-319/11.
judgment · DE · 25 October 2012
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Rozsudek Soudního dvora (osmého senátu) ze dne 25. října 2012.#Daimler AG a Widex A/S v. Skatteverket.#Žádosti o rozhodnutí o předběžné otázce podané Förvaltningsrätten i Falun.#Společný systém daně z přidané hodnoty – Směrnice 2006/112/ES – Články 170 a 171 – Osmá směrnice o DPH – Článek 1 – Směrnice 2008/9/ES – Článek 3 písm. a) – Úprava vracení daně z přidané hodnoty osobám povinným k dani neusazeným v tuzemsku – Osoba povinná k dani se sídlem v členském státě, která v jiném členském státě provádí pouze technické zkoušky nebo výzkum.#Spojené věci C‑318/11 a C‑319/11.
judgment · CS · 25 October 2012
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Judgment of the Court (Eighth Chamber), 25 October 2012.#Daimler AG and Widex A/S v Skatteverket.#References for a preliminary ruling from the Förvaltningsrätten i Falun.#Common system of value added tax – Directive 2006/112/EC – Articles 170 and 171 – Eighth VAT Directive – Article 1 – Directive 2008/9/EC – Article 3(a) – Arrangements for the refund of value added tax to taxable persons not established in the territory of the country – Taxable persons established in one Member State and carrying out in another Member State only technical testing or research activities.#Joined Cases C-318/11 and C-319/11.
judgment · EN · 25 October 2012
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62011CJ0318
Open data entity: http://publications.europa.eu/resource/cellar/3f2257b4-5aa6-4113-a1b4-0e4ed5808c81
eurlex · 62011CJ0318 · source updated 25 October 2012