Opinion of Mr Advocate General Jacobs delivered on 14 May 1992. # Commerz-Credit-Bank AG - Europartner v Finanzamt Saarbrücken. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Raising of capital - Capital duty - Part of a business - Transfer of a branch. # Case C-50/91.

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Official report CELEX 61991CC0050 from European Union at Court of Justice of the European Union. Dated 14 May 1992. Status: decided.

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22 official files

• Opinion of Mr Advocate General Jacobs delivered on 14 May 1992. # Commerz-Credit-Bank AG - Europartner v Finanzamt Saarbrücken. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Raising of capital - Capital duty - Part of a business - Transfer of a branch. # Case C-50/91.

  judgment · EN · 14 May 1992

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• Sklepni predlogi generalnega pravobranilca - Jacobs - 14. maja 1992. # Commerz-Credit-Bank AG - Europartner proti Finanzamt Saarbrücken. # Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija. # Zadeva C-50/91.

  judgment · SL · 14 May 1992

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• Stanovisko generálního advokáta - Jacobs - 14 května 1992. # Commerz-Credit-Bank AG - Europartner proti Finanzamt Saarbrücken. # Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo. # Věc C-50/91.

  judgment · CS · 14 May 1992

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• Opinia rzecznika generalnego Jacobs przedstawione w dniu 14 maja 1992 r. # Commerz-Credit-Bank AG - Europartner przeciwko Finanzamt Saarbrücken. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy. # Sprawa C-50/91.

  judgment · PL · 14 May 1992

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• Julkisasiamiehen ratkaisuehdotus Jacobs 14 päivänä toukokuuta 1992. # Commerz-Credit-Bank AG - Europartner vastaan Finanzamt Saarbrücken. # Bundesfinanzhofin esittämä ennakkoratkaisupyyntö. # Asia C-50/91.

  judgment · FI · 14 May 1992

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• Förslag till avgörande av generaladvokat Jacobs föredraget den 14 maj 1992. # Commerz-Credit-Bank AG - Europartner mot Finanzamt Saarbrücken. # Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland. # Kapitalanskaffning - Skatt på kapitaltillskott - Begreppet verksamhetsgren - Kapitaltillskot från en filial. # Mål C-50/91.

  judgment · SV · 14 May 1992

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• Заключение на генералния адвокат Jacobs представено на14 май 1992 г. # Commerz-Credit-Bank AG - Europartner срещу Finanzamt Saarbrücken. # Искане за преюдициално заключение: Bundesfinanzhof - Германия. # Дело C-50/91.

  judgment · BG · 14 May 1992

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• Konklużjonijiet ta' l-Avukat Ġenerali - Jacobs - 14 ta' Mejju 1992. # Commerz-Credit-Bank AG - Europartner vs Finanzamt Saarbrücken. # Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja. # Kawża C-50/91.

  judgment · MT · 14 May 1992

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• Concluziile avocatului general Jacobs prezentate la data de14 mai 1992. # Commerz-Credit-Bank AG - Europartner împotriva Finanzamt Saarbrücken. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania. # Cauza C-50/91.

  judgment · RO · 14 May 1992

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• Návrhy generálneho advokáta - Jacobs - 14. mája 1992. # Commerz-Credit-Bank AG - Europartner proti Finanzamt Saarbrücken. # Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko. # Vec C-50/91.

  judgment · SK · 14 May 1992

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• Jacobs főtanácsnok indítványa, az ismertetés napja: 1992. május 14. # Commerz-Credit-Bank AG - Europartner kontra Finanzamt Saarbrücken. # Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország. # C-50/91. sz. ügy

  judgment · HU · 14 May 1992

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• Generalinio advokato Jacobs išvada, pateikta 1992 m. gegužės 14 d. # Commerz-Credit-Bank AG - Europartner prieš Finanzamt Saarbrücken. # Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija. # Byla C-50/91.

  judgment · LT · 14 May 1992

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• Ģenerāladvokāta Jacobs secinājumi, sniegti 1992. gada 14.maijā. # Commerz-Credit-Bank AG - Europartner pret Finanzamt Saarbrücken. # Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija. # Lieta C-50/91.

  judgment · LV · 14 May 1992

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• Kohtujuristi ettepanek - Jacobs - 14. mai 1992. # Commerz-Credit-Bank AG - Europartner versus Finanzamt Saarbrücken. # Eelotsusetaotlus: Bundesfinanzhof - Saksamaa. # Kohtuasi C-50/91.

  judgment · ET · 14 May 1992

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• Προτάσεις του γενικού εισαγγελέα Jacobs της 14ης Μαΐου 1992. # Commerz-Credit-Bank AG - Europartner κατά Finanzamt Saarbrücken. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία. # Συγκέντρωση κεφαλαίων - Φόρος εισφοράς - Έννοια του τομέα δραστηριότητας - Εισφορά υποκαταστήματος. # Υπόθεση C-50/91.

  judgment · EL · 14 May 1992

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• Conclusioni dell'avvocato generale Jacobs del 14 maggio 1992. # Commerz-Credit-Bank AG - Europartner contro Finanzamt Saarbrücken. # Domanda di pronuncia pregiudiziale proposta dal Bundesfinanzhof - Germania. # Raccolta di capitali - Imposta sui conferimenti - Nozione di ramo di attività - Conferimento di una succursale. # Causa C-50/91.

  judgment · IT · 14 May 1992

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• Forslag til afgørelse fra generaladvokat Jacobs fremsat den 14. maj 1992. # Commerz-Credit-Bank AG - Europartner mod Finanzamt Saarbrücken. # Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland. # Kapitaltilførsel - kapitaltilførselsafgift - begrebet en del af en virksomhed - indskud af en filial. # Sag C-50/91.

  judgment · DA · 14 May 1992

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• Conclusões do advogado-geral Jacobs apresentadas em 14 de Maio de 1992. # Commerz-Credit-Bank AG - Europartner contra Finanzamt Saarbrücken. # Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha. # Reuniões de capital - Conceito de ramo de actividade - Entrada constituida por uma sucursal. # Processo C-50/91.

  judgment · PT · 14 May 1992

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• Conclusions de l'avocat général Jacobs présentées le 14 mai 1992. # Commerz-Credit-Bank AG - Europartner contre Finanzamt Saarbrücken. # Demande de décision préjudicielle: Bundesfinanzhof - Allemagne. # Rassemblements de capitaux - Droit d'apport - Notion de branche d'activité - Apport d'une succursale. # Affaire C-50/91.

  judgment · FR · 14 May 1992

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• Schlussanträge des Generalanwalts Jacobs vom 14. Mai 1992. # Commerz-Credit-Bank AG - Europartner gegen Finanzamt Saarbrücken. # Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland. # Ansammlung von Kapital - Gesellschaftsteuer - Begriff des Tätigkeitszweigs - Einbringung einer Filiale. # Rechtssache C-50/91.

  judgment · DE · 14 May 1992

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• Conclusie van advocaat-generaal Jacobs van 14 mei 1992. # Commerz-Credit-Bank AG - Europartner tegen Finanzamt Saarbrücken. # Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland. # Bijeenbrengen van kapitaal - Kapitaalrecht - Begrip 'tak van nijverheid' - Inbreng van een filiaal. # Zaak C-50/91.

  judgment · NL · 14 May 1992

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• Conclusiones del Abogado General Jacobs presentadas el 14 de mayo de 1992. # Commerz-Credit-Bank AG - Europartner contra Finanzamt Saarbrücken. # Petición de decisión prejudicial: Bundesfinanzhof - Alemania. # Concentración de capitales - Impuesto sobre las aportaciones - Concepto de rama de actividad - Aportación de una sucursal. # Asunto C-50/91.

  judgment · ES · 14 May 1992

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