European Union · Record · CJ
CELEX 62014CJ0463
Judgment of the Court (Third Chamber) of 3 September 2015.#Asparuhovo Lake Investment Company OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 24(1), 25(b), 62(2), 63 and 64(1) — Meaning of ‘supply of services’ — Subscription contract for the supply of consulting services — Chargeable event — Need for proof of the actual supply of services — Chargeability of the tax.#Case C-463/14.
Introduced
3 September 2015
Last action
3 September 2015 · Decided
Status
decided
Sponsors
—
Subjects
Taxation
Source updated
3 September 2015
Records
Official record CELEX 62014CJ0463 from European Union at Court of Justice of the European Union. Dated 3 September 2015. Status: decided.
Timeline
3 September 2015
Decided
Source: work_date_document
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Documents
24 official files
Domstolens dom (tredje avdelningen) av den 3 september 2015.#Asparuhovo Lake Investment Company OOD mot Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Begäran om förhandsavgörande från Administrativen sad - Varna.#Begäran om förhandsavgörande – Gemensamt system för mervärdesskatt – Direktiv 2006/112/EG – Artiklarna 24.1, 25 b, 62.2, 63 och 64.1 – Begreppet ʼtillhandahållande av tjänster’ – Abonnemangsavtal för tillhandahållande av rådgivningstjänster – Beskattningsgrundande händelse – Nödvändigheten av att visa att tjänsterna faktiskt tillhandahållits – Skattens utkrävbarhet.#Mål C-463/14.
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Domstolens dom (tredje avdelningen) av den 3 september 2015.#Asparuhovo Lake Investment Company OOD mot Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Begäran om förhandsavgörande från Administrativen sad - Varna.#Begäran om förhandsavgörande – Gemensamt system för mervärdesskatt – Direktiv 2006/112/EG – Artiklarna 24.1, 25 b, 62.2, 63 och 64.1 – Begreppet ʼtillhandahållande av tjänster’ – Abonnemangsavtal för tillhandahållande av rådgivningstjänster – Beskattningsgrundande händelse – Nödvändigheten av att visa att tjänsterna faktiskt tillhandahållits – Skattens utkrävbarhet.#Mål C-463/14.
judgment · SV · 3 September 2015
Judgment of the Court - 3 September 2015#Asparuhovo Lake Investment Company#Case C-463/14
judgment · GA · 3 September 2015
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Rozsudok Súdneho dvora (tretia komora) z 3. septembra 2015.#Asparuchovo Lake Investment Company OOD proti Direktor na Direkcija „Obžalvane i danăčno osiguritelna praktika“ Varna pri Centralno upravlenie na Nacionalnata agencija za prichodite.#Návrh na začatie prejudiciálneho konania, ktorý podal Administrativen săd – Varna.#Návrh na začatie prejudiciálneho konania – Spoločný systém dane z pridanej hodnoty – Smernica 2006/112/ES – Článok 24 ods. 1, článok 25 písm. b), článok 62 ods. 2, článok 63 a článok 64 ods. 1 – Pojem ‚poskytovanie služieb‘ – Zmluva o predplatení poradenských služieb – Zdaniteľná udalosť – Potreba preukázania skutočného poskytnutia služieb – Splatnosť dane.#Vec C-463/14.
judgment · SK · 3 September 2015
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Rozsudek Soudního dvora (třetího senátu) ze dne 3. září 2015.#Asparuhovo Lake Investment Company OOD v. Direktor na Direkcia „Obžalvane i danačno-osiguritelna praktika“ Varna pri Centralno upravlenie na Nacionalnata agencia za prihodite.#Žádost o rozhodnutí o předběžné otázce podaná Administrativen sad - Varna.#Řízení o předběžné otázce – Společný systém daně z přidané hodnoty – Směrnice 2006/112/ES – Článek 24 odst. 1, čl. 25 písm. b), čl. 62 odst. 2, článek 63 a čl. 64 odst. 1 – Pojem ‚poskytnutí služby‘ – Smlouva o předplatném na poradenské služby – Uskutečnění zdanitelného plnění – Nezbytnost prokázat skutečné poskytnutí služeb – Daňová povinnost.#Věc C-463/14.
judgment · CS · 3 September 2015
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Euroopa Kohtu otsus (kolmas koda), 3.9.2015.#Asparuhovo Lake Investment Company OOD versus Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Eelotsusetaotlus, mille on esitanud Administrativen sad - Varna.#Eelotsusetaotlus – Ühine käibemaksusüsteem – Direktiiv 2006/112/EÜ – Artikli 24 lõige 1, artikli 25 punkt b, artikli 62 punkt 2, artikkel 63 ning artikli 64 lõige 1 – Mõiste „teenuste osutamine” – Nõustamisteenuste osutamiseks sõlmitud teenusleping – Maksustatav teokoosseis – Vajadus tõendada teenuste tegelikku osutamist – Maksu sissenõutavus.#Kohtuasi C-463/14.
judgment · ET · 3 September 2015
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Απόφαση του Δικαστηρίου (τρίτο τμήμα) της 3ης Σεπτεμβρίου 2015.#Asparuhovo Lake Investment Company OOD κατά Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Αίτηση του Administrativen sad - Varna για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή — Κοινό σύστημα φόρου προστιθέμενης αξίας — Οδηγία 2006/112/ΕΚ — Άρθρα 24, παράγραφος 1, 25, στοιχείο β΄, 62, παράγραφος 2, 63 και 64, παράγραφος 1 — Έννοια του όρου “παροχή υπηρεσιών” — Σύμβαση συνδρομής για την παροχή συμβουλευτικών υπηρεσιών — Γενεσιουργός αιτία του φόρου — Ανάγκη αποδείξεως της πραγματικής παροχής των υπηρεσιών — Απαιτητό του φόρου.#Υπόθεση C-463/14.
judgment · EL · 3 September 2015
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Urteil des Gerichtshofs (Dritte Kammer) vom 3. September 2015.#Asparuhovo Lake Investment Company OOD gegen Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Vorabentscheidungsersuchen des Administrativen sad – Varna.#Vorlage zur Vorabentscheidung – Gemeinsames Mehrwertsteuersystem – Richtlinie 2006/112/EG – Art. 24 Abs. 1, Art. 25 Buchst. b, Art. 62 Abs. 2, Art. 63 und Art. 64 Abs. 1 – Begriff ‚Dienstleistung‘ – Abonnementvertrag über die Erbringung von Beratungsdienstleistungen – Steuertatbestand – Erforderlichkeit des Nachweises der tatsächlichen Erbringung der Dienstleistungen – Steueranspruch.#Rechtssache C-463/14.
judgment · DE · 3 September 2015
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2015 m. rugsėjo 3 d. Teisingumo Teismo (trečioji kolegija) sprendimas.#Asparuhovo Lake Investment Company OOD prieš Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Administrativen sad - Varna prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Bendra pridėtinės vertės mokesčio sistema – Direktyva 2006/112/EB – 24 straipsnio 1 dalis, 25 straipsnio b punktas, 62 straipsnio 2 dalis, 63 straipsnis ir 64 straipsnio 1 dalis – Sąvoka „paslaugų teikimas“ – Abonentinė konsultavimo paslaugų teikimo sutartis – Apmokestinimo momentas – Būtinumas įrodyti paslaugų suteikimo faktą – Prievolė apskaičiuoti mokestį.#Byla C-463/14.
judgment · LT · 3 September 2015
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Sentenza tal-Qorti tal-Ġustizzja (It-Tielet Awla) tat-3 ta’ Settembru 2015.#Asparuhovo Lake Investment Company OOD vs Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Talba għal deċiżjoni preliminari mressqa mill-Administrativen sad - Varna.#Rinviju għal deċiżjoni preliminari – Sistema komuni ta’ taxxa fuq il-valur miżjud – Direttiva 2006/112/KE – Artikoli 24(1), 25(b), 62 u 64(1) – Kunċett ta’ ‘provvista ta’ servizzi’ – Kuntratt ta’ abbonament għall-provvista ta’ servizzi ta’ konsulenza – Fatt taxxabbli – Neċessità tal-prova tal-provvista effettiva tas-servizzi – Eżiġibbiltà tat-taxxa.#Kawża C-463/14.
judgment · MT · 3 September 2015
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Sodba Sodišča (tretji senat) z dne 3. septembra 2015.#Asparuhovo Lake Investment Company OOD proti Direktor na Direkcija „Obžalvane i danačno-osiguritelna praktika“ Varna pri Centralno upravlenie na Nacionalnata agencija za prihodite.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Administrativen sad - Varna.#Predhodno odločanje – Skupni sistem davka na dodano vrednost – Direktiva 2006/112/ES – Členi 24(1), 25(b), 62(2), 63 in 64(1) – Pojem ‚opravljanje storitev‘ – Naročniška pogodba za svetovalne storitve – Obdavčljivi dogodek – Nujnost dokaza o dejansko opravljenih storitvah – Obveznost obračuna DDV.#Zadeva C-463/14.
judgment · SL · 3 September 2015
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Arrêt de la Cour (troisième chambre) du 3 septembre 2015.#Asparuhovo Lake Investment Company OOD contre Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Demande de décision préjudicielle, introduite par l'Administrativen sad - Varna.#Renvoi préjudiciel – Système commun de taxe sur la valeur ajoutée – Directive 2006/112/CE – Articles 24, paragraphe 1, 25, sous b), 62, paragraphe 2, 63 et 64, paragraphe 1 – Notion de ‘prestation de services’ – Contrat d’abonnement pour la fourniture de services de conseil – Fait générateur de la taxe – Nécessité de la preuve de la prestation effective des services – Exigibilité de la taxe.#Affaire C-463/14.
judgment · FR · 3 September 2015
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Sentencia del Tribunal de Justicia (Sala Tercera) de 3 de septiembre de 2015.#Asparuhovo Lake Investment Company OOD contra Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Petición de decisión prejudicial planteada por el Administrativen sad - Varna.#Procedimiento prejudicial — Sistema común del impuesto sobre el valor añadido — Directiva 2006/112/CE — Artículos 24, apartado 1, 25, letra b), 62, apartado 2, 63 y 64, apartado 1 — Concepto de “prestación de servicios” — Contrato de abono a servicios de asesoramiento — Devengo del impuesto — Necesidad de demostrar la prestación efectiva de los servicios — Exigibilidad del impuesto.#Asunto C-463/14.
judgment · ES · 3 September 2015
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Acórdão do Tribunal de Justiça (Terceira Secção) de 3 de setembro de 2015.#Asparuhovo Lake Investment Company OOD contra Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Pedido de decisão prejudicial apresentado pelo Administrativen sad - Varna.#Reenvio prejudicial — Sistema comum do imposto sobre o valor acrescentado — Diretiva 2006/112/CE — Artigos 24.°, n.° 1, 25.°, alínea b), 62.°, n.° 2, 63.° e 64.°, n.° 1 — Conceito de ‘prestação de serviços’ — Contrato de avença para prestação de serviços de consultoria — Facto gerador do imposto — Necessidade de prova da prestação efetiva dos serviços — Exigibilidade do imposto.#Processo C-463/14.
judgment · PT · 3 September 2015
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Domstolens dom (Tredje Afdeling) af 3. september 2015.#Asparuhovo Lake Investment Company OOD mod Direktor na Direktsia »Obzhalvane i danachno-osiguritelna praktika« Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Anmodning om præjudiciel afgørelse indgivet af Administrativen sad - Varna.#Præjudiciel forelæggelse – det fælles merværdiafgiftssystem – direktiv 2006/112/EF – artikel 24, stk. 1, artikel 25, litra b), artikel 62, stk. 2, artikel 63 og artikel 64, stk. 1 – begrebet »levering af tjenesteydelser« – abonnementsaftale om rådgivningsydelser – afgiftspligtens indtræden – nødvendigt at godtgøre, at ydelserne faktisk er leveret – afgiftens forfald.#Sag C-463/14.
judgment · DA · 3 September 2015
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Arrest van het Hof (Derde kamer) van 3 september 2015.#Asparuhovo Lake Investment Company OOD tegen Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite”.#Verzoek van de Administrativen sad - Varna om een prejudiciële beslissing.#Prejudiciële verwijzing – Gemeenschappelijk stelsel van belasting over de toegevoegde waarde – Richtlijn 2006/112/EG – Artikelen 24, lid 1, 25, onder b), 62, lid 2, 63 en 64, lid 1 – Begrip ‚verrichten van diensten’ – Abonnementsovereenkomsten voor de verstrekking van adviesdiensten – Belastbaar feit – Noodzaak van bewijs dat de diensten daadwerkelijk zijn verricht – Verschuldigdheid van de belasting.#Zaak C-463/14.
judgment · NL · 3 September 2015
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Tiesas spriedums (trešā palāta) 2015. gada 3. septembrī.#Asparuhovo Lake Investment Company OOD pret Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Administrativen sad - Varna lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Kopēja pievienotās vērtības nodokļa sistēma – Direktīva 2006/112/EK – 24. panta 1. punkts, 25. panta b) punkts, 62. panta 2. punkts, 63. pants un 64. panta 1. punkts – Jēdziens “pakalpojumu sniegšana” – Abonentlīgums konsultāciju pakalpojumu sniegšanai – Nodokļa iekasējamības gadījums – Pierādījuma par faktisku pakalpojumu sniegšanu nepieciešamība – Nodokļa iekasējamība.#Lieta C-463/14.
judgment · LV · 3 September 2015
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Hotărârea Curții (Camera a treia) din 3 septembrie 2015.#Asparuhovo Lake Investment Company OOD împotriva Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika” Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Cerere de decizie preliminară formulată de Administrativen sad – Varna.#Trimitere preliminară – Sistemul comun al taxei pe valoarea adăugată – Directiva 2006/112/CE – Articolul 24 alineatul (1), articolul 25 litera (b), articolul 62 alineatul (2), articolul 63 și articolul 64 alineatul (1) – Noțiunea «prestare de servicii» – Contract de abonament privind prestarea de servicii de consultanță – Fapt generator al taxei – Necesitatea dovedirii prestării efective a serviciilor – Exigibilitatea taxei.#Cauza C-463/14.
judgment · RO · 3 September 2015
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Sentenza della Corte (Terza Sezione) del 3 settembre 2015.#Asparuhovo Lake Investment Company OOD contro Direktor na Direktsia «Obzhalvane i danachno-osiguritelna praktika» Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Domanda di pronuncia pregiudiziale proposta dall'Administrativen sad - Varna.#Rinvio pregiudiziale – Sistema comune d’imposta sul valore aggiunto – Direttiva 2006/112/CE – Articoli 24, paragrafo 1, 25, lettera b), 62, paragrafo 2, 63 e 64, paragrafo 1 – Nozione di “prestazione di servizi” – Contratto di abbonamento per la fornitura di servizi di consulenza – Fatto generatore dell’imposta – Necessità della prova della prestazione effettiva dei servizi – Esigibilità dell’imposta.#Causa C-463/14.
judgment · IT · 3 September 2015
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Unionin tuomioistuimen tuomio (kolmas jaosto) 3.9.2015.#Asparuhovo Lake Investment Company OOD vastaan Direktor na Direktsia ˮObzhalvane i danachno-osiguritelna praktikaˮ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Administrativen sad – Varnan esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Yhteinen arvonlisäverojärjestelmä – Direktiivi 2006/112/EY – 24 artiklan 1 kohta, 25 artiklan b alakohta, 62 artiklan 2 kohta, 63 artikla ja 64 artiklan 1 kohta – Palvelujen suorituksen käsite – Konsulttipalvelujen suorittamista koskeva tilaussopimus – Verotettava tapahtuma – Palvelujen tosiasiallista suorittamista koskevan näytön esittämisen tarpeellisuus – Verosaatavan syntyminen.#Asia C-463/14.
judgment · FI · 3 September 2015
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A Bíróság ítélete (harmadik tanács), 2015. szeptember 3.#Asparuhovo Lake Investment Company OOD kontra Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Az Administrativen sad - Varna (Bulgária) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Közös hozzáadottértékadó‑rendszer – 2006/112/EK irányelv – A 24. cikk (1) bekezdése, a 25. cikk b) pontja, a 62. cikk (2) bekezdése, a 63. cikk és a 64. cikk (1) bekezdése – A »szolgáltatásnyújtás« fogalma – Tanácsadási szolgáltatások nyújtására vonatkozó átalányszerződés – Adóztatandó tényállás – A szolgáltatások tényleges nyújtása bizonyításának szükségessége – Adófizetési kötelezettség.#C-463/14. sz. ügy.
judgment · HU · 3 September 2015
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Presuda Suda (treće vijeće) od 3. rujna 2015.#Asparuhovo Lake Investment Company OOD protiv Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Zahtjev za prethodnu odluku koji je uputio Administrativen sad - Varna.#Zahtjev za prethodnu odluku – Zajednički sustav poreza na dodanu vrijednost – Direktiva 2006/112/EZ – Članak 24. stavak 1., članak 25. točka (b), članak 62. stavak 2., članak 63. i članak 64. stavak 1. – Pojam ,isporuke usluga’ – Ugovor o pretplati za pružanje usluga savjetovanja – Oporezivi događaj – Potreba za dokazom o stvarnoj isporuci usluga – Obveza obračuna PDV‑a.#Predmet C-463/14.
judgment · HR · 3 September 2015
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Wyrok Trybunału (trzecia izba) z dnia 3 września 2015 r.#Asparuchowo Lejk Inwestmynt Kympani OOD przeciwko Direktor na direkcija „Obżałwane i danyczno osiguritełna praktika” Warna pri Centrałno uprawlenie na Nacionałnata agencija za prichodite.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Administratiwen syd – Warna.#Odesłanie prejudycjalne – Wspólny system podatku od wartości dodanej – Dyrektywa 2006/112/WE – Artykuł 24 ust. 1, art. 25 lit. b), art. 62 ust. 2, art. 63 i art. 64 ust. 1 – Pojęcie „świadczenia usług” – Usługi doradztwa świadczone w ramach umowy abonamentu – Zdarzenie powodujące powstanie obowiązku podatkowego – Konieczność dowodu na faktyczne świadczenie usług – Wymagalność podatku.#Sprawa C-463/14.
judgment · PL · 3 September 2015
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Решение на Съда (трети състав) от 3 септември 2015 г.#„Аспарухово Лейк Инвестмънт Къмпани“ ООД срещу Директор на дирекция „Обжалване и данъчно-осигурителна практика“ Варна при Централно управление на Националната агенция за приходите.#Преюдициално запитване, отправено от Административен съд Варна.#Преюдициално запитване — Обща система на данъка върху добавената стойност — Директива 2006/112/ЕО — Член 24, параграф 1, член 25, буква б), член 62, параграф 2, член 63 и член 64, параграф 1 — Понятие „доставка на услуги“ — Абонаментен договор за извършване на консултантски услуги — Данъчно събитие — Необходимост да се докаже действителното извършване на услугите — Изискуемост на данъка.#Дело C-463/14.
judgment · BG · 3 September 2015
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Judgment of the Court (Third Chamber) of 3 September 2015.#Asparuhovo Lake Investment Company OOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.#Request for a preliminary ruling from the Administrativen sad - Varna.#Reference for a preliminary ruling — Common system of value added tax — Directive 2006/112/EC — Articles 24(1), 25(b), 62(2), 63 and 64(1) — Meaning of ‘supply of services’ — Subscription contract for the supply of consulting services — Chargeable event — Need for proof of the actual supply of services — Chargeability of the tax.#Case C-463/14.
judgment · EN · 3 September 2015
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- Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62014CJ0463
- Open data entity: http://publications.europa.eu/resource/cellar/24b6db54-5221-11e5-9f5a-01aa75ed71a1
- eurlex · 62014CJ0463 · source updated 3 September 2015