Judgment of the Court (Third Chamber), 15 November 2012.#Susanne Leichenich v Ansbert Peffekoven and Ingo Horeis.#Reference for a preliminary ruling from the Oberlandesgericht Köln.#Directive 77/388/EEC – VAT – Exemptions – Article 13B(b) – Leasing or letting of immovable property – Houseboat, without a system of propulsion, permanently attached alongside a riverbank – Leasing of the houseboat, including the landing stage, the plot of land and the area of water contiguous therewith – Exclusive use for the permanent operation of a restaurant-discotheque – Single supply.#Case C‑532/11.

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

Introduced

15 November 2012

Last action

15 November 2012 · Decided

Status

decided

Records

Official record CELEX 62011CJ0532 from European Union at Court of Justice of the European Union. Dated 15 November 2012. Status: decided.

Timeline

15 November 2012
Decided
Source: work_date_document

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

23 official files

Presuda Suda (treće vijeće) od 2012. studeni 15.#Susanne Leichenich protiv Ansbert Peffekoven i Ingo Horeis.#Zahtjev za prethodnu odluku podnesena po Oberlandesgericht Köln.#Predmet C-532/11.

View file Download file

Reading translation

Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

Translate to

On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

Presuda Suda (treće vijeće) od 2012. studeni 15.#Susanne Leichenich protiv Ansbert Peffekoven i Ingo Horeis.#Zahtjev za prethodnu odluku podnesena po Oberlandesgericht Köln.#Predmet C-532/11.
judgment · HR · 15 November 2012
View Download Open at official source
Sentencia del Tribunal de Justicia (Sala Tercera) de 15 de noviembre de 2012.#Susanne Leichenich contra Ansbert Peffekoven e Ingo Horeis.#Petición de decisión prejudicial planteada por el Oberlandesgericht Köln.#Directiva 77/388/CEE — IVA — Exenciones — Artículo 13, parte B, letra b) — Arrendamiento y alquiler de bienes inmuebles — Embarcación habitable, que no dispone de sistema de propulsión y está inmovilizada de manera permanente en la orilla de un río — Arrendamiento de la embarcación habitable, con inclusión del muelle y de las correspondientes superficies de terreno y agua — Destino exclusivo a la explotación permanente de un restaurante-discoteca — Prestación única.#Asunto C‑532/11.
judgment · ES · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Arrêt de la Cour (troisième chambre) du 15 novembre 2012.#Susanne Leichenich contre Ansbert Peffekoven et Ingo Horeis.#Demande de décision préjudicielle, introduite par l’Oberlandesgericht Köln.#Directive 77/388/CEE — TVA — Exonérations — Article 13, B, sous b) — Affermage et location de biens immeubles — Péniche dépourvue de système de propulsion, immobilisée de manière permanente le long de la rive d’un fleuve — Location de la péniche, y compris le ponton, le terrain et le plan d’eau attenants à celle-ci — Affectation exclusive à l’exploitation permanente d’un restaurant discothèque — Prestation unique.#Affaire C‑532/11.
judgment · FR · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Rozsudok Súdneho dvora (tretia komora) z 15. novembra 2012.#Susanne Leichenich proti Ansbertovi Peffekovenovi a Ingovi Horeisovi.#Návrh na začatie prejudiciálneho konania podaný Oberlandesgericht Köln.#Smernica 77/388/EHS – DPH – Oslobodenia od dane – Článok 13 B písm. b) – Prenájom nehnuteľností – Obytná loď, ktorá nemá vlastný pohon, trvalo upevnená pozdĺž brehu rieky – Prenájom obytnej lode vrátane priľahlého prístavného mostíka, pozemku a vodnej plochy – Výlučné použitie na trvalú prevádzku reštaurácie/diskotéky – Jedno plnenie.#Vec C-532/11.
judgment · SK · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Sodba Sodišča (tretji senat) z dne 15. novembra 2012.#Susanne Leichenich proti Ansbertu Peffekovenu in Ingu Horeisu.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Oberlandesgericht Köln.#Direktiva 77/388/EGS – DDV – Oprostitve – Člen 13(B)(b) – Zakup nepremičnin in dajanje nepremičnin v najem – Plavajoča naprava brez pogonskega sistema, ki je trajno privezana na rečno obrežje – Dajanje v najem plavajoče naprave in pripadajočega pomola, zemljišča in vodne površine – Izključni namen, da se plavajoča naprava trajno uporablja kot restavracija/diskoteka – Enotna storitev.#Zadeva C‑532/11.
judgment · SL · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Arrest van het Hof (Derde kamer) van 15 november 2012.#Susanne Leichenich tegen Ansbert Peffekoven en Ingo Horeis.#Verzoek van het Oberlandesgericht Köln om een prejudiciële beslissing.#Richtlijn 77/388/EEG – Btw – Vrijstellingen – Artikel 13, B, sub b – Verpachting en verhuur van onroerende goederen – Woonboot zonder eigen aandrijving die permanent aan rivieroever ligt – Verhuur van woonboot met bijbehorende aanlegsteiger, grond en water – Uitsluitend bestemd om duurzaam te worden gebruikt als restaurant/discotheek – Eén enkele prestatie.#Zaak C‑532/11.
judgment · NL · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Rozsudek Soudního dvora (třetího senátu) ze dne 15. listopadu 2012.#Susanne Leichenich v. Ansbert Peffekoven a Ingo Horeis.#Žádost o rozhodnutí o předběžné otázce podaná Oberlandesgericht Köln.#Směrnice 77/388/EHS – DPH – Osvobození od daně – Článek 13 část B písm. b) – Pacht nebo nájem nemovitého majetku – Hausbót bez vlastního pohonu trvale umístěný podél břehu řeky – Nájem hausbótu včetně k němu přiléhajícího mola, pozemku a vodní plochy – Výhradní určení ke stálému využívání jako restaurace s diskotékou – Jediné plnění.#Věc C‑532/11.
judgment · CS · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Domstolens dom (tredje avdelningen) av den 15 november 2012.#Susanne Leichenich mot Ansbert Peffekoven och Ingo Horeis.#Begäran om förhandsavgörande från Oberlandesgericht Köln.#Direktiv 77/388/EEG – Mervärdesskatt – Undantag från skatteplikt – Artikel 13 B b – Utarrendering och uthyrning av fast egendom – Husbåt som inte är självgående och som har gjorts permanent orörlig längs en flodstrand – Uthyrning av husbåten inklusive bryggan samt tillhörande land- och vattenområden – Husbåten är uteslutande och permanent avsedd att nyttjas för restaurang- och diskotekverksamhet – Ett enda tillhandahållande.#Mål C‑532/11.
judgment · SV · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
A Bíróság ítélete (harmadik tanács), 2012. november 15.#Susanne Leichenich kontra Ansbert Peffekoven és Ingo Horeis.#Az Oberlandesgericht Köln (Németország) által benyújtott előzetes döntéshozatal iránti kérelem.#77/388/EGK irányelv – Héa – Adómentességek – A 13. cikk B. részének b) pontja – Ingatlanok bérbe- és haszonbérbe adása – Saját hajtóművel nem rendelkező, valamely folyó partja mentén tartósan helyhez rögzített lakóhajó – Lakóhajó bérbeadása a kapcsolódó stégrendszerrel, földterülettel és vízfelülettel együtt – Kizárólag étterem-diszkóként történő tartós üzemeltetésre irányuló használat – Egységes szolgáltatás.#C‑532/11. sz. ügy.
judgment · HU · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Απόφαση του Δικαστηρίου (τρίτο τμήμα) της 15ης Νοεμβρίου 2012.#Susanne Leichenich κατά Ansbert Peffekoven και Ingo Horeis.#Αίτηση του Oberlandesgericht Köln για την έκδοση προδικαστικής απόφασης.#Οδηγία 77/388/ΕΟΚ — ΦΠΑ — Απαλλαγές — Άρθρο 13, B, στοιχείο β΄ — Μισθώσεις ακινήτων — Πλωτό οίκημα το οποίο δεν διαθέτει σύστημα πρόωσης και είναι μονίμως ακινητοποιημένο κατά μήκος της όχθης ποταμού — Εκμίσθωση του πλωτού οικήματος, περιλαμβανομένων τόσο της προβλήτας του όσο και της οικείας χερσαίας και υδάτινης επιφάνειας — Οίκημα το οποίο προορίζεται αποκλειστικώς για μόνιμη χρήση ως εστιατόριο-ντισκοτέκ — Ενιαία παροχή.#Υπόθεση C‑532/11.
judgment · EL · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Sentenza della Corte (Terza Sezione) del 15 novembre 2012.#Susanne Leichenich contro Ansbert Peffekoven e Ingo Horeis.#Domanda di pronuncia pregiudiziale proposta dall’Oberlandesgericht Köln.#Direttiva 77/388/CEE — IVA — Esenzioni — Articolo 13, parte B, lettera b) — Affitto e locazione di beni immobili — Casa galleggiante sprovvista di impianto di propulsione, immobilizzata in modo permanente lungo la riva di un fiume — Locazione della casa galleggiante, compresi il pontile, il terreno e la superficie di acqua ad essa attigui — Destinazione esclusiva alla gestione permanente di un ristorante‑discoteca — Operazione unica.#Causa C‑532/11.
judgment · IT · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Hotărârea Curții (Camera a treia) din 15 noiembrie 2012.#Susanne Leichenich împotriva Ansbert Peffekoven și Ingo Horeis.#Cerere de decizie preliminară formulată de Oberlandesgericht Köln.#Directiva 77/388/CEE – TVA – Scutiri – Articolul 13 secțiunea B litera (b) – Leasingul și închirierea de bunuri imobile – Penișă care nu are sistem de propulsie, imobilizată permanent de-a lungul malului unui fluviu – Închirierea penișei, inclusiv a pontonului, a terenului și a luciului de apă adiacente acesteia – Afectare exclusivă pentru exploatarea permanentă a unui restaurant-discotecă – Prestație unică.#Cauza C-532/11.
judgment · RO · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Acórdão do Tribunal de Justiça (Terceira Secção) de 15 de novembro de 2012.#Susanne Leichenich contra Ansbert Peffekoven e Ingo Horeis.#Pedido de decisão prejudicial apresentado pelo Oberlandesgericht Köln.#Diretiva 77/388/CEE — IVA — Isenções — Artigo 13.°, B, alínea b) — Locação de bens imóveis — Barco‑casa sem sistema de propulsão, imobilizado de forma permanente na margem de um rio — Locação do barco‑casa, incluindo o pontão, o terreno e o plano de água correspondentes — Afetação exclusiva à exploração permanente de um restaurante‑discoteca — Prestação unitária.#Processo C‑532/11.
judgment · PT · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Domstolens dom (Tredje Afdeling) af 15. november 2012.#Susanne Leichenich mod Ansbert Peffekoven og Ingo Horeis.#Anmodning om præjudiciel afgørelse indgivet af Oberlandesgericht Köln.#Direktiv 77/388/EØF – moms – fritagelser – artikel 13, punkt B, litra b) – bortforpagtning og udlejning af fast ejendom – husbåd uden fremdriftssystem, som er permanent stationært fortøjet ved en flodbred – udlejning af husbåden, herunder dertilhørende anløbsbro samt land- og vandareal – anvendelse udelukkende til varig drift af restaurant og diskotek – én enkelt ydelse.#Sag C-532/11.
judgment · DA · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Euroopa Kohtu otsus (kolmas koda), 15.11.2012.#Susanne Leichenich versus Ansbert Peffekoven ja Ingo Horeis.#Eelotsusetaotlus, mille on esitanud Oberlandesgericht Köln.#Direktiiv 77/388/EMÜ – Käibemaks – Maksuvabastused – Artikli 13 B osa punkt b – Kinnisasja rendile- ja üürileandmine – Paatelamu, millel puudub ajam ja mis on jõekaldale püsivalt kinnitatud – Paatelamu ja paadisilla ning nende juurde kuuluva maatüki ja veeala üürileandmine – Püsivalt ainult restoran-diskoteegi pidamiseks kasutamine – Üks sooritus.#Kohtuasi C-532/11.
judgment · ET · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Решение на Съда (трети състав) от 15 ноември 2012 г.#Susanne Leichenich срещу Ansbert Peffekoven и Ingo Horeis.#Преюдициално запитване, отправено от Oberlandesgericht Köln.#Директива 77/388/ЕИО — ДДС — Случаи на освобождаване — Член 13, част Б, буква б) — Отдаване под наем или под аренда на недвижими имоти — Несамоходен плавателен съд, трайно прикрепен към брега на река — Отдаване под наем на плавателния съд, включително и на прилежащите към него понтон, терен и част от акваторията на реката — Изключително предназначение за постоянно ползване на ресторант-дискотека — Единна доставка.#Дело C‑532/11.
judgment · BG · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Wyrok Trybunału (trzecia izba) z dnia 15 listopada 2012 r.#Susanne Leichenich przeciwko Ansbertowi Peffekovenowi i Ingowi Horeisowi.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Oberlandesgericht Köln.#Dyrektywa 77/388/EWG – Podatek VAT – Zwolnienia – Artykuł 13 część B lit. b) – Dzierżawa i najem nieruchomości – Barka mieszkalna nieposiadająca napędu, trwale unieruchomiona przy nabrzeżu rzeki – Najem barki mieszkalnej łącznie z przylegającymi do niej pomostem, gruntem i powierzchnią wodną – Przeznaczenie wyłącznie na stałe prowadzenie restauracji z dyskoteką – Jednolite świadczenie.#Sprawa C‑532/11.
judgment · PL · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Sentenza tal-Qorti tal-Ġustizzja (It-Tielet Awla) tal-15 ta’ Novembru 2012.#Susanne Leichenich vs Ansbert Peffekoven u Ingo Horeis.#Talba għal deċiżjoni preliminari mressqa mill-Oberlandesgericht Köln.#Direttiva 77/388/KEE — VAT — Eżenzjonijiet — Artikolu 13(B)(b) — Kiri u lokazzjoni ta’ proprjetà immobbli — Barkun mingħajr mutur propulsiv, sorġut b’mod permanenti tul ix-xatt ta’ xmara — Kiri tal-barkun, inklużi l-puntun, l-art u l-medda ta’ ilma relatati miegħu — Assenjazzjoni esklużiva għall-użu permanenti ta’ restorant/diskoteka — Servizz uniku.#Kawża C‑532/11.
judgment · MT · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Tiesas (trešā palāta) 2012. gada 15. novembra spriedums.#Susanne Leichenich pret Ansbert Peffekoven un Ingo Horeis.#Oberlandesgericht Köln lūgums sniegt prejudiciālu nolēmumu.#Direktīva 77/388/EEK – PVN – Atbrīvojumi no nodokļa – 13. panta B daļas b) apakšpunkts – Nekustamā īpašuma izīrēšana vai iznomāšana – Upes krastā pastāvīgi nekustīgi novietota liellaiva bez dzinēja sistēmas – Liellaivas noma, ieskaitot tai piegulošo piestātnes tiltiņu, zemesgabalu un ūdens platību – Izmantošana tikai pastāvīga restorāna un diskotēkas vajadzībām – Vienots pakalpojums.#Lieta C‑532/11.
judgment · LV · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Urteil des Gerichtshofs (Dritte Kammer) vom 15. November 2012.#Susanne Leichenich gegen Ansbert Peffekoven und Ingo Horeis.#Vorabentscheidungsersuchen des Oberlandesgerichts Köln.#Richtlinie 77/388/EWG – Mehrwertsteuer – Befreiungen – Art. 13 Teil B Buchst. b – Vermietung und Verpachtung von Grundstücken – Dauerhaft am Ufer eines Flusses vertäutes Hausboot ohne Eigenantrieb – Verpachtung des Hausboots einschließlich der dazugehörenden Steganlage sowie Land- und Wasserfläche – Ausschließliche Bestimmung zur auf Dauer angelegten Nutzung als Restaurant bzw. Diskothek – Einheitliche Leistung.#Rechtssache C‑532/11.
judgment · DE · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
2012 m. lapkričio 15 d. Teisingumo Teismo (trečioji kolegija) sprendimas.#Susanne Leichenich prieš Ansbert Peffekoven ir Ingo Horeis.#Oberlandesgericht Köln prašymas priimti prejudicinį sprendimą.#Direktyva 77/388/EEB – PVM – Atleidimas nuo mokesčio – 13 straipsnio B skirsnio b punktas – Nekilnojamojo turto finansinė nuoma ir nuoma – Barža be varymo sistemos, nejudinamai pritvirtinta prie upės kranto – Baržos, įskaitant jai priklausantį pontoninį tiltą, žemę ir vandens paviršių, nuoma – Išimtinis priskyrimas nuolat naudoti kaip restoraną‑diskoteką – Viena paslauga.#Byla C‑532/11.
judgment · LT · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Unionin tuomioistuimen tuomio (kolmas jaosto) 15.11.2012.#Susanne Leichenich vastaan Ansbert Peffekoven ja Ingo Horeis.#Oberlandesgericht Kölnin esittämä ennakkoratkaisupyyntö.#Direktiivi 77/388/ETY – Arvonlisävero – Vapautukset – 13 artiklan B kohdan b alakohta – Kiinteän omaisuuden vuokraus – Jokilaiva, jossa ei ole työntövoimajärjestelmää ja joka on pysyvästi kiinnitetty joen varrelle – Jokilaivan, laiturin ja niihin liittyvien maa- sekä vesialueiden vuokraus – Käyttö vakituisesti yksinomaan ravintola- ja diskoteekkitoiminnan harjoittamiseen – Yhtenä kokonaisuutena pidettävä suoritus.#Asia C-532/11.
judgment · FI · 15 November 2012
View Download Open at official source
Reading translation
Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.
Translate to
On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.
Judgment of the Court (Third Chamber), 15 November 2012.#Susanne Leichenich v Ansbert Peffekoven and Ingo Horeis.#Reference for a preliminary ruling from the Oberlandesgericht Köln.#Directive 77/388/EEC – VAT – Exemptions – Article 13B(b) – Leasing or letting of immovable property – Houseboat, without a system of propulsion, permanently attached alongside a riverbank – Leasing of the houseboat, including the landing stage, the plot of land and the area of water contiguous therewith – Exclusive use for the permanent operation of a restaurant-discotheque – Single supply.#Case C‑532/11.
judgment · EN · 15 November 2012
View Download Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62011CJ0532
Open data entity: http://publications.europa.eu/resource/cellar/b8e63b46-0f97-4ecc-8a00-9ed7d540a1bf
eurlex · 62011CJ0532 · source updated 15 November 2012