Judgment of the Court (Ninth Chamber) of 10 January 2019.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Article 14(1) — Article 24(1) — Transactions for consideration — Transactions for consideration constituted partly by services or goods — Demolition contract — Purchase contract for dismantling.#Case C-410/17.

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

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10 January 2019

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10 January 2019 · Decided

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decided

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Official record CELEX 62017CJ0410 from European Union at Court of Justice of the European Union. Dated 10 January 2019. Status: decided.

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10 January 2019
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23 official files

Unionin tuomioistuimen tuomio (yhdeksäs jaosto) 10.1.2019.#Asia, jonka on pannut vireille A Oy.#Korkeimman hallinto-oikeuden esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Arvonlisävero – Direktiivi 2006/112/EY – 2 artiklan 1 kohdan a ja c alakohta – 14 artiklan 1 kohta – 24 artiklan 1 kohta – Vastikkeelliset liiketoimet – Liiketoimet, joiden vastike on osittain tavaraa tai palvelua – Purkutyösopimus – Purettavaksi ostettava ‑sopimus.#Asia C-410/17.

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Unionin tuomioistuimen tuomio (yhdeksäs jaosto) 10.1.2019.#Asia, jonka on pannut vireille A Oy.#Korkeimman hallinto-oikeuden esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Arvonlisävero – Direktiivi 2006/112/EY – 2 artiklan 1 kohdan a ja c alakohta – 14 artiklan 1 kohta – 24 artiklan 1 kohta – Vastikkeelliset liiketoimet – Liiketoimet, joiden vastike on osittain tavaraa tai palvelua – Purkutyösopimus – Purettavaksi ostettava ‑sopimus.#Asia C-410/17.
judgment · FI · 10 January 2019
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Arrêt de la Cour (neuvième chambre) du 10 janvier 2019.#Procédure engagée par A Oy.#Demande de décision préjudicielle, introduite par le Korkein hallinto-oikeus.#Renvoi préjudiciel – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous a) et c) – Article 14, paragraphe 1 – Article 24, paragraphe 1 – Opérations à titre onéreux – Opérations en cas de contrepartie constituée en partie de services ou de biens – Contrat de démolition – Contrat d’achat pour démontage.#Affaire C-410/17.
judgment · FR · 10 January 2019
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Решение на Съда (девети състав) от 10 януари 2019 г.#Производство по иск на A Oy.#Преюдициално запитване, отправено от Korkein hallinto-oikeus.#Преюдициално запитване — Данък върху добавената стойност (ДДС) — Директива 2006/112/ЕО — Член 2, параграф 1, букви а) и в) — Член 14, параграф 1 — Член 24, параграф 1 — Възмездни сделки — Сделки, чиято насрещна престация се състои отчасти от услуги или стоки — Договор за извършване на разрушителни работи — Договор за покупка с цел демонтиране.#Дело C-410/17.
judgment · BG · 10 January 2019
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2019 m. sausio 10 d. Teisingumo Teismo (devintoji kolegija) sprendimas.#Procesą inicijavo A Oy.#Korkein hallinto-oikeus prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Pridėtinės vertės mokestis (PVM) – Direktyva 2006/112/EB – 2 straipsnio 1 dalies a ir c punktai – 14 straipsnio 1 dalis – 24 straipsnio 1 dalies – Sandoriai už atlygį – Sandoriai, už kuriuos dalį atlygio sudaro paslaugos arba prekės – Griovimo darbų sutartis – Demontavimo darbų pirkimo sutartis.#Byla C-410/17.
judgment · LT · 10 January 2019
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Sentencia del Tribunal de Justicia (Sala Novena) de 10 de enero de 2019.#Procedimiento incoado por A Oy.#Petición de decisión prejudicial planteada por el Korkein hallinto-oikeus.#Procedimiento prejudicial — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 2, apartado 1, letras a) y c) — Artículo 14, apartado 1 — Artículo 24, apartado 1 — Operaciones a título oneroso — Operaciones en caso de contraprestación constituida en parte por servicios o bienes — Contrato de demolición — Contrato de compra para desmontaje.#Asunto C-410/17.
judgment · ES · 10 January 2019
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A Bíróság ítélete (kilencedik tanács), 2019. január 10.#Az eljárást indította: A Oy.#A Korkein hallinto-oikeus (Finnország) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Hozzáadottérték‑adó (héa) – 2006/112/EK irányelv – A (2) cikk (1) bekezdésének a) és c) pontja – A 14. cikk (1) bekezdése – A 24. cikk (1) bekezdése – Ellenérték fejében teljesített ügyletek – Részben szolgáltatásból vagy termékből álló ellenértéket magukban foglaló ügyletek – Bontási szerződés – Szétszerelési célú vételről szóló szerződés.#C-410/17. sz. ügy.
judgment · HU · 10 January 2019
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Euroopa Kohtu otsus (üheksas koda), 10.1.2019.#Menetlus, mille algatamist taotles A Oy.#Eelotsusetaotlus, mille on esitanud Korkein hallinto-oikeus.#Eelotsusetaotlus – Käibemaks – Direktiiv 2006/112/EÜ – Artikli 2 lõike 1 punktid a ja c – Artikli 14 lõige 1 – Artikli 24 lõige 1 – Tehingud tasu eest – Tehingud, mis tehakse osaliselt teenustest või kaupadest koosneva tasu eest – Lammutusleping – Demonteerimiseks ostmise leping.#Kohtuasi C-410/17.
judgment · ET · 10 January 2019
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Απόφαση του Δικαστηρίου (ένατο τμήμα) της 10ης Ιανουαρίου 2019.#Διαδικασία που κίνησε ο/η A Oy.#Αίτηση του Korkein hallinto-oikeus για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Φόρος προστιθεμένης αξίας (ΦΠΑ) – Οδηγία 2006/112/ΕΚ – Άρθρο 2, παράγραφος 1, στοιχεία αʹ και γʹ – Άρθρο 14, παράγραφος 1 – Άρθρο 24, παράγραφος 1 – Πράξεις εξ επαχθούς αιτίας – Πράξεις σε περίπτωση αντιπαροχής συνιστάμενης εν μέρει σε παροχή υπηρεσιών ή αγαθών – Σύμβαση κατεδαφίσεως – Σύμβαση αγοράς για αποσυναρμολόγηση.#Υπόθεση C-410/17.
judgment · EL · 10 January 2019
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Presuda Suda (deveto vijeće) od 10. siječnja 2019.#A Oy protiv Veronsaajien oikeudenvalvontayksikkö.#Zahtjev za prethodnu odluku koji je uputio Korkein hallinto-oikeus.#Zahtjev za prethodnu odluku – Porez na dodanu vrijednost (PDV) – Direktiva 2006/112/EZ – Članak 2. stavak 1. točke (a) i (c) – Članak 14. stavak 1. – Članak 24. stavak 1. – Transakcije uz naknadu – Transakcije u slučaju protučinidbe koju dijelom čine usluge ili roba – Ugovor o rušenju – Ugovor o kupnji radi demontaže.#Predmet C-410/17.
judgment · HR · 10 January 2019
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Rozsudek Soudního dvora (devátého senátu) ze dne 10. ledna 2019.#Řízení zahájené A Oy.#Žádost o rozhodnutí o předběžné otázce podaná Korkein hallinto-oikeus.#Řízení o předběžné otázce – Daň z přidané hodnoty (DPH) – Směrnice 2006/112/ES – Článek 2 odst. 1 písm. a) a c) – Článek 14 odst. 1 – Článek 24 odst. 1 – Plnění za úplatu – Plnění v případě, kdy protihodnotu představují zčásti služby nebo zboží – Smlouva o demolici – Smlouva o koupi za účelem demontáže.#Věc C-410/17.
judgment · CS · 10 January 2019
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Domstolens dom (Niende Afdeling) af 10. januar 2019.#Sag anlagt af A Oy.#Anmodning om præjudiciel afgørelse indgivet af Korkein hallinto-oikeus.#præjudiciel forelæggelse – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 2, paragraphe 1, sous a) et c) – artikel 14, stk. 1 – artikel 24, stk. 1 – Opérations à titre onéreux – Opérations en cas de contrepartie constituée en partie de services ou de biens – Contrat de démolition – Contrat d’achat pour démontage.#Sag C-410/17.
judgment · DA · 10 January 2019
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Acórdão do Tribunal de Justiça (Nona Secção) de 10 de janeiro de 2019.#Processo instaurado por A Oy.#Pedido de decisão prejudicial apresentado pelo Korkein hallinto-oikeus.#Reenvio prejudicial — Imposto sobre o valor acrescentado (IVA) — Diretiva 2006/112/CE — Artigo 2.o, n.o 1, alíneas a) e c) — Artigo 14.o, n.o 1 — Artigo 24.o, n.o 1 — Operações a título oneroso — Operações no caso de a contraprestação consistir parcialmente em bens e em serviços — Contrato de demolição — Contrato de compra para desmontagem.#Processo C-410/17.
judgment · PT · 10 January 2019
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Domstolens dom (nionde avdelningen) av den 10 januari 2019.#Förfarande anhängiggjort av A Oy.#Begäran om förhandsavgörande från Korkein hallinto-oikeus.#Begäran om förhandsavgörande – Mervärdesskatt – Direktiv 2006/112/EG – Artikel 2.1 a och c – Artikel 14.1 – Artikel 24.1 – Transaktioner som sker mot ersättning – Transaktioner i fall där ersättningen delvis utgörs av tjänster eller av varor – Rivningsavtal – Avtal om köp av varor för demontering.#Mål C-410/17.
judgment · SV · 10 January 2019
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Sentenza tal-Qorti tal-Ġustizzja (Id-Disa’ Awla) tal-10 ta’ Jannar 2019.#Kawża mressqa minn A Oy.#Talba għal deċiżjoni preliminari, imressqa mill-Korkein hallinto-oikeus.#Rinviju għal deċiżjoni preliminari – Taxxa fuq il-valur miżjud (VAT) – Direttiva 2006/112/KE – Artikolu 2(1)(a) u (ċ) – Artikolu 14(1) – Artikolu 24(1) – Tranżazzjonijiet bi ħlas – Tranżazzjonijiet fil-każ ta’ korrispettiv ikkostitwit parzjalment minn servizzi jew minn oġġetti – Kuntratt ta’ twaqqigħ – Kuntratt ta’ xiri għal żarmar.#Kawża C-410/17.
judgment · MT · 10 January 2019
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Arrest van het Hof (Negende kamer) van 10 januari 2019.#Procedure ingeleid door A Oy.#Verzoek van de Korkein hallinto-oikeus om een prejudiciële beslissing.#Prejudiciële verwijzing – Belasting over de toegevoegde waarde (btw) – Richtlijn 2006/112/EG – Artikel 2, lid 1, onder a) en c) – Artikel 14, lid 1 – Artikel 24, lid 1 – Handelingen onder bezwarende titel – Handelingen waarbij de tegenprestatie deels uit diensten of goederen bestaat – Sloopovereenkomst – Overeenkomst inzake koop ter demontage.#Zaak C-410/17.
judgment · NL · 10 January 2019
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Tiesas spriedums (devītā palāta), 2019. gada 10. janvāris.#Tiesvedība, ko ierosināja A Oy.#Korkein hallinto-oikeus lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Pievienotās vērtības nodoklis (PVN) – Direktīva 2006/112/EK – 2. panta 1. punkta a) un c) apakšpunkts – 14. panta 1. punkts – 24. panta 1. punkts – Darījumi par atlīdzību – Darījumi gadījumā, kad atlīdzību daļēji veido pakalpojumi vai preces – Nojaukšanas līgums – Demontāžas pirkuma līgums.#Lieta C-410/17.
judgment · LV · 10 January 2019
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Sodba Sodišča (deveti senat) z dne 10. januarja 2019.#Postopek na predlog A Oy.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Korkein hallinto-oikeus.#Predhodno odločanje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Člen 2(1)(a) in (c) – Člen 14(1) – Člen 24(1) – Transakcije, opravljene za plačilo – Transakcije v primeru, da plačilo delno tvorijo storitve ali blago – Pogodba o rušenju – Pogodba o nakupu za razstavljanje.#Zadeva C-410/17.
judgment · SL · 10 January 2019
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Sentenza della Corte (Nona Sezione) del 10 gennaio 2019.#Causa promossa da A Oy.#Domanda di pronuncia pregiudiziale proposta dal Korkein hallinto-oikeus.#Rinvio pregiudiziale – Imposta sul valore aggiunto (IVA) – Direttiva 2006/112/CE – Articolo 2, paragrafo 1, lettere a) e c) – Articolo 14, paragrafo 1 – Articolo 24, paragrafo 1 – Operazioni a titolo oneroso – Operazioni in caso di corrispettivo costituito in parte da beni o da servizi – Contratto di demolizione – Contratto d’acquisto a fini di smantellamento.#Causa C-410/17.
judgment · IT · 10 January 2019
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Wyrok Trybunału (dziewiąta izba) z dnia 10 stycznia 2019 r.#Postępowanie zainicjowane przez A Oy.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Korkein hallinto-oikeus.#Odesłanie prejudycjalne – Podatek od wartości dodanej (VAT) – Dyrektywa 2006/112 WE – Artykuł 2 ust. 1 lit. a) i c) – Artykuł 14 ust. 1 – Artykuł 24 ust. 1 – Transakcje odpłatne – Transakcje w przypadku zapłaty składającej się częściowo z towarów lub z usług – Umowa o rozbiórkę – Umowa o zakup w celu demontażu.#Sprawa C-410/17.
judgment · PL · 10 January 2019
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Rozsudok Súdneho dvora (deviata komora) z 10. januára 2019.#Konanie začaté na návrh A Oy.#Návrh na začatie prejudiciálneho konania, ktorý podal Korkein hallinto-oikeus.#Návrh na začatie prejudiciálneho konania – Daň z pridanej hodnoty (DPH) – Smernica 2006/112/ES – Článok 2 ods. 1 písm. a) a c) – Článok 14 ods. 1 – Článok 24 ods. 1 – Plnenia za protihodnotu – Plnenia v prípade protihodnoty pozostávajúcej sčasti zo služieb alebo z tovaru – Zmluva o demolácii – Kúpna zmluva na účely demontáže.#Vec C-410/17.
judgment · SK · 10 January 2019
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Hotărârea Curții (Camera a noua) din 10 ianuarie 2019.#Procedură inițiată de A Oy.#Cerere de decizie preliminară formulată de Korkein hallinto-oikeus.#Trimitere preliminară – Taxa pe valoarea adăugată (TVA) – Directiva 2006/112/CE – Articolul 2 alineatul (1) literele (a) și (c) – Articolul 14 alineatul (1) – Articolul 24 alineatul (1) – Operațiuni cu titlu oneros – Operațiuni în caz de contrapartidă constituită în parte din servicii sau din bunuri – Contract de demolare – Contract de cumpărare în vederea demontării.#Cauza C-410/17.
judgment · RO · 10 January 2019
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Urteil des Gerichtshofs (Neunte Kammer) vom 10. Januar 2019.#Verfahren auf Betreiben von A Oy.#Vorabentscheidungsersuchen des Korkein hallinto-oikeus.#Vorlage zur Vorabentscheidung – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 2 Abs. 1 Buchst. a und c – Art. 14 Abs. 1 – Art. 24 Abs. 1 – Entgeltliche Umsätze – Umsätze, bei denen die Gegenleistung zum Teil aus Dienstleistungen oder Gegenständen besteht – Abbruchvertrag – Vertrag über einen Kauf zur Demontage.#Rechtssache C-410/17.
judgment · DE · 10 January 2019
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Judgment of the Court (Ninth Chamber) of 10 January 2019.#Proceedings brought by A Oy.#Request for a preliminary ruling from the Korkein hallinto-oikeus.#Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 2(1)(a) and (c) — Article 14(1) — Article 24(1) — Transactions for consideration — Transactions for consideration constituted partly by services or goods — Demolition contract — Purchase contract for dismantling.#Case C-410/17.
judgment · EN · 10 January 2019
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62017CJ0410
Open data entity: http://publications.europa.eu/resource/cellar/cb9f22f2-14b9-11e9-81b4-01aa75ed71a1
eurlex · 62017CJ0410 · source updated 10 January 2019