Judgment of the Court (Sixth Chamber), 27 September 2012.#Field Fisher Waterhouse LLP v Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#VAT – Exemption for leasing of immovable property – Leasing of commercial premises – Services connected with the leasing – Classification of the transaction for VAT purposes – Transaction consisting of a single supply or several independent supplies.#Case C‑392/11.

Records

Official record CELEX 62011CJ0392 from European Union at Court of Justice of the European Union. Dated 27 September 2012. Status: decided.

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1. 27 September 2012

   Decided

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23 official files

• Judgment of the Court (Sixth Chamber), 27 September 2012.#Field Fisher Waterhouse LLP v Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling from the First-tier Tribunal (Tax Chamber).#VAT – Exemption for leasing of immovable property – Leasing of commercial premises – Services connected with the leasing – Classification of the transaction for VAT purposes – Transaction consisting of a single supply or several independent supplies.#Case C‑392/11.

  judgment · EN · 27 September 2012

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• A Bíróság ítélete (hatodik tanács), 2012. szeptember 27.#Field Fisher Waterhouse LLP kontra Commissioners for Her Majesty’s Revenue and Customs.#A First-tier Tribunal (Tax Chamber) (Egyesült Királyság) által benyújtott előzetes döntéshozatal iránti kérelem.#Héa – Az ingatlanok bérbeadásának adómentessége – Ingatlanok bérbeadása – Az említett bérbeadáshoz kapcsolódó szolgáltatások – Az ügylet héa szempontjából történő minősítése – Egyetlen egységes szolgáltatásból vagy több független szolgáltatásból álló ügylet.#C‑392/11. sz. ügy.

  judgment · HU · 27 September 2012

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• Euroopa Kohtu otsus (kuues koda), 27.9.2012.#Field Fisher Waterhouse LLP versus Commissioners for Her Majesty's Revenue and Customs.#Eelotsusetaotlus, mille on esitanud First-tier Tribunal (Tax Chamber).#Käibemaks – Kinnisasja üürileandmise maksuvabastus – Äriruumide üürileandmine – Sellise üürileandmisega seotud teenused – Tehingu liigitamine käibemaksuga maksustamisel – Tehing, mis koosneb ühest või mitmest iseseisvast sooritusest.#Kohtuasi C-392/11.

  judgment · ET · 27 September 2012

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• Presuda Suda (šesto vijeće) od 2012. rujan 27.#Field Fisher Waterhouse LLP protiv Commissioners for Her Majesty's Revenue and Customs.#Zahtjev za prethodnu odluku podnesena po First-tier Tribunal (Tax Chamber).#Predmet C-392/11.

  judgment · HR · 27 September 2012

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• Wyrok Trybunału (szósta izba) z dnia 27 września 2012 r.#Field Fisher Waterhouse LLP przeciwko Commissioners for Her Majesty’s Revenue and Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez First-tier Tribunal Tax Chamber.#Podatek VAT – Zwolnienie najmu nieruchomości – Najem lokali handlowych – Usługi związane z takim najmem – Kwalifikacja transakcji dla celów podatku VAT – Transakcja będąca jednolitym świadczeniem lub kilkoma niezależnymi świadczeniami.#Sprawa C‑392/11.

  judgment · PL · 27 September 2012

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• Решение на Съда (пети състав) от 27 септември 2012 г.#Field Fisher Waterhouse LLP срещу Commissioners for Her Majesty's Revenue and Customs.#Преюдициално запитване, отправено от First-tier Tribunal (Tax Chamber.#ДДС — Освобождаване на отдаването под наем на недвижимо имущество — Отдаване под наем на търговски площи — Услуги, свързани с това отдаване под наем — Квалифициране на сделката за целите на облагането с ДДС — Сделка, състояща се от една-единствена доставка или от множество независими отделни доставки.#Дело C‑392/11.

  judgment · BG · 27 September 2012

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• Unionin tuomioistuimen tuomio (kuudes jaosto) 27.9.2012.#Field Fisher Waterhouse LLP vastaan Commissioners for Her Majestyʼs Revenue and Customs.#First-tier Tribunalin (Tax Chamber) esittämä ennakkoratkaisupyyntö.#Arvonlisävero – Kiinteän omaisuuden vuokrauksen vapautus – Liiketilojen vuokraus – Kyseiseen vuokraukseen liittyvät palvelut – Liiketoimen luokittelu arvonlisäverotuksessa – Kysymys siitä, koostuuko liiketoimi yhdestä ainoasta suorituksesta vai useista itsenäisistä suorituksista.#Asia C-392/11.

  judgment · FI · 27 September 2012

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• Tiesas (sestā palāta) 2012. gada 27. septembra spriedums.#Field Fisher Waterhouse LLP pret Commissioners for Her Majesty’s Revenue and Customs.#First‑tier Tribunal (Tax Chamber) lūgums sniegt prejudiciālu nolēmumu.#PVN – Nekustamo īpašumu nomas atbrīvojums no nodokļa – Komercplatību noma – Ar minēto nomu saistīti pakalpojumi – Darījuma kvalifikācija PVN mērķiem – Darījums, ko veido vienots pakalpojums vai vairāki neatkarīgi pakalpojumi.#Lieta C‑392/11.

  judgment · LV · 27 September 2012

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• Arrêt de la Cour (sixième chambre) du 27 septembre 2012.#Field Fisher Waterhouse LLP contre Commissioners for Her Majesty’s Revenue and Customs.#Demande de décision préjudicielle, introduite par le First-tier Tribunal Tax Chamber.#TVA — Exonération de la location de biens immeubles — Location de surfaces commerciales — Services liés à ladite location — Qualification de l’opération aux fins de la TVA — Opération constituée d’une prestation unique ou de plusieurs prestations indépendantes.#Affaire C-392/11.

  judgment · FR · 27 September 2012

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• Acórdão do Tribunal de Justiça (Sexta Secção) de 27 de setembro de 2012.#Field Fisher Waterhouse LLP contra Commissioners for Her Majesty’s Revenue and Customs.#Pedido de decisão prejudicial apresentado pelo First‑tier Tribunal Tax Chamber.#IVA — Isenção da locação de bens imóveis — Locação de superfícies comerciais — Serviços relacionados com a referida locação — Qualificação da operação para efeitos de IVA — Operação constituída por uma prestação única ou por várias prestações independentes.#Processo C‑392/11.

  judgment · PT · 27 September 2012

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• Hotărârea Curții (Camera a șasea) din 27 septembrie 2012.#Field Fisher Waterhouse LLP împotriva Commissioners for Her Majestyʼs Revenue and Customs.#Cerere de pronunțare a unei hotărâri preliminare formulată de First‑tier Tribunal Tax Chamber.#TVA — Scutirea închirierii de bunuri imobile — Închirierea de spații de birouri — Servicii aferente închirierii menționate — Calificarea operațiunii în scopuri de TVA — Operațiune constituită dintr-o prestație unică sau din mai multe prestații independente.#Cauza C-392/11.

  judgment · RO · 27 September 2012

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• Sentenza tal-Qorti tal-Ġustizzja (Is-Sitt Awla) tas-27 ta’ Settembru 2012.#Field Fisher Waterhouse LLP vs Commissioners for Her Majesty’s Revenue and Customs.#Talba għal deċiżjoni preliminari mressqa mill-First-tier Tribunal (Tax Chamber).#VAT — Eżenzjoni fuq kiri ta’ beni immobbli — Kiri ta’ superfiċi kummerċjali — Servizzi marbuta mal-imsemmija kirja — Kwalifikazzjoni tat-tranżazzjoni għall-finijiet tal-VAT — Tranżazzjoni kkostitwita minn provvista unika jew minn provvisti indipendenti.#Kawża C-392/11.

  judgment · MT · 27 September 2012

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• Απόφαση του Δικαστηρίου (έκτο τμήμα) της 27ης Σεπτεμβρίου 2012.#Field Fisher Waterhouse LLP κατά Commissioners for Her Majesty’s Revenue and Customs.#Αίτηση του First-tier Tribunal (Tax Chamber) για την έκδοση προδικαστικής αποφάσεως.#ΦΠΑ — Απαλλαγή της μισθώσεως ακινήτων — Μίσθωση εμπορικών χώρων — Υπηρεσίες συνδεόμενες με την εν λόγω μίσθωση — Χαρακτηρισμός της πράξεως από απόψεως ΦΠΑ — Πράξη αποτελούμενη από μία ενιαία παροχή ή από πλείονες ανεξάρτητες παροχές.#Υπόθεση C‑392/11.

  judgment · EL · 27 September 2012

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• Sodba Sodišča (šesti senat) z dne 27. septembra 2012.#Field Fisher Waterhouse LLP proti Commissioners for Her Majesty's Revenue and Customs.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo First‑tier Tribunal (Tax Chamber).#DDV – Oprostitev dajanja nepremičnin v najem – Dajanje poslovnih prostorov v najem – Storitve, ki so povezane s tem dajanjem v najem – Opredelitev transakcije za namene DDV – Transakcija, ki obsega eno storitev ali več samostojnih storitev.#Zadeva C‑392/11.

  judgment · SL · 27 September 2012

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• Arrest van het Hof (Zesde kamer) van 27 september 2012.#Field Fisher Waterhouse LLP tegen Commissioners for Her Majesty’s Revenue and Customs.#Verzoek van het First-tier Tribunal (Tax Chamber) om een prejudiciële beslissing.#Btw – Vrijstelling van verhuur van onroerend goed – Verhuur van commerciële ruimten – Diensten verbonden aan deze verhuur – Kwalificatie van handeling voor btw-doeleinden – Handeling bestaande uit één enkele prestatie dan wel uit meerdere zelfstandige prestaties.#Zaak C‑392/11.

  judgment · NL · 27 September 2012

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• Urteil des Gerichtshofs (Sechste Kammer) vom 27. September 2012.#Field Fisher Waterhouse LLP gegen Commissioners for Her Majesty’s Revenue and Customs.#Vorabentscheidungsersuchen des First-tier Tribunal (Tax Chamber).#Mehrwertsteuer – Befreiung der Vermietung von Grundstücken – Vermietung von Geschäftsräumen – Mit dieser Vermietung zusammenhängende Dienstleistungen – Einordnung des Umsatzes im Hinblick auf die Mehrwertsteuer – Umsatz, der aus einer einheitlichen Leistung oder aus mehreren selbständigen Leistungen besteht.#Rechtssache C-392/11.

  judgment · DE · 27 September 2012

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• Sentencia del Tribunal de Justicia (Sala Sexta) de 27 de septiembre de 2012.#Field Fisher Waterhouse LLP contra Commissioners for Her Majesty’s Revenue and Customs.#Petición de decisión prejudicial planteada por el First-tier Tribunal Tax Chamber.#IVA — Exención del arrendamiento de bienes inmuebles — Arrendamiento de espacios comerciales — Servicios ligados a ese arrendamiento — Calificación de la operación a efectos del IVA — Operación integrada por una prestación única o por varias prestaciones independientes.#Asunto C‑392/11.

  judgment · ES · 27 September 2012

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• Sentenza della Corte (Sesta Sezione) del 27 settembre 2012.#Field Fisher Waterhouse LLP contro Commissioners for Her Majesty’s Revenue and Customs.#[domanda di pronuncia pregiudiziale proposta dal First-tier Tribunal Tax Chamber].#IVA — Esenzione della locazione di immobili — Locazione di superfici commerciali — Servizi collegati a tale locazione — Qualificazione dell’operazione ai fini dell’IVA — Operazione costituita da una prestazione unica o da diverse prestazioni indipendenti.#Causa C‑392/11.

  judgment · IT · 27 September 2012

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• 2012 m. rugsėjo 27 d. Teisingumo Teismo (šeštoji kolegija) sprendimas.#Field Fisher Waterhouse LLP prieš Commissioners for Her Majesty's Revenue and Customs.#First‑tier Tribunal (Tax Chamber) prašymas priimti prejudicinį sprendimą.#PVM – Nekilnojamojo turto nuomos neapmokestinimas – Komercinių patalpų nuoma – Paslaugos, susijusios su minėta nuoma – Sandorio kvalifikavimas apmokestinimo PVM tikslais – Sandoris, sudarytas iš vienos paslaugos ar keleto savarankiškų paslaugų.#Byla C‑392/11.

  judgment · LT · 27 September 2012

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• Rozsudek Soudního dvora (šestého senátu) ze dne 27. září 2012.#Field Fisher Waterhouse LLP v. Commissioners for Her Majesty's Revenue and Customs.#Žádost o rozhodnutí o předběžné otázce podaná First-tier Tribunal Tax Chamber.#DPH – Osvobození nájmu nemovitého majetku od daně – Pronájem obchodních prostor – Služby související s tímto pronájmem – Kvalifikace plnění pro účely DPH – Plnění tvořené jediným plněním nebo několika samostatnými plněními.#Věc C‑392/11.

  judgment · CS · 27 September 2012

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• Domstolens dom (sjätte avdelningen) av den 27 september 2012.#Field Fisher Waterhouse LLP mot Commissioners for Her Majesty's Revenue and Customs.#Begäran om förhandsavgörande från First-tier Tribunal (Tax Chamber).#Mervärdesskatt – Undantag från skatteplikt för uthyrning av fast egendom – Uthyrning av kontorslokaler – Tjänster som har ett samband med nämnda uthyrning – Kvalificering av transaktionen i mervärdesskattehänseende – Transaktion som utgörs av ett enda tillhandahållande eller av flera självständiga tillhandahållanden.#Mål C-392/11.

  judgment · SV · 27 September 2012

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• Rozsudok Súdneho dvora (šiesta komora) z 27. septembra 2012.#Field Fisher Waterhouse LLP proti Commissioners for Her Majestyʼs Revenue and Customs.#[návrh na začatie prejudiciálneho konania podaný First‑tier Tribunal Tax Chamber].#DPH – Oslobodenie nájmu nehnuteľností – Nájom kancelárskych priestorov – Služby spojené s týmto nájmom – Posúdenie plnenia na účely DPH – Plnenie, ktoré tvorí jediné plnenie alebo viacero nezávislých plnení.#Vec C-392/11.

  judgment · SK · 27 September 2012

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• Domstolens dom (Sjette Afdeling) af 27. september 2012.#Field Fisher Waterhouse LLP mod Commissioners for Her Majestyʼs Revenue and Customs.#Anmodning om præjudiciel afgørelse indgivet af First-tier Tribunal (Tax Chamber).#Moms – fritagelse for udlejning af fast ejendom – udlejning af erhvervslokaler – tjenesteydelser knyttet til nævnte udlejning – kvalificering af en transaktion i momsmæssig henseende – transaktion, der udgøres af en enkelt ydelse eller flere selvstændige ydelser.#Sag C-392/11.

  judgment · DA · 27 September 2012

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