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CELEX 61993CC0279

Opinion of Mr Advocate General Léger delivered on 22 November 1994. # Finanzamt Köln-Altstadt v Roland Schumacker. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Article 48 of the EEC Treaty - Obligation of equal treatment - Taxation of non-residents' income. # Case C-279/93.

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

Introduced

22 November 1994

Last action

22 November 1994 · Decided

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decided

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Taxation

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22 November 1994

Taxation

Records

Official report CELEX 61993CC0279 from European Union at Court of Justice of the European Union. Dated 22 November 1994. Status: decided.

Timeline

  1. 22 November 1994

    Decided

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Documents

23 official files

  • Opinion of Mr Advocate General Léger delivered on 22 November 1994. # Finanzamt Köln-Altstadt v Roland Schumacker. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Article 48 of the EEC Treaty - Obligation of equal treatment - Taxation of non-residents' income. # Case C-279/93.

    judgment · EN · 22 November 1994

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  • Sklepni predlogi generalnega pravobranilca - Léger - 22. novembra 1994. # Finanzamt Köln-Altstadt proti Roland Schumacker. # Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija. # Zadeva C-279/93.

    judgment · SL · 22 November 1994

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  • Заключение на генералния адвокат Léger представено на22 ноември 1994 г. # Finanzamt Köln-Altstadt срещу Roland Schumacker. # Искане за преюдициално заключение: Bundesfinanzhof - Германия. # Дело C-279/93.

    judgment · BG · 22 November 1994

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  • Léger főtanácsnok indítványa, az ismertetés napja: 1994. november 22. # Finanzamt Köln-Altstadt kontra Roland Schumacker. # Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország. # C-279/93. sz. ügy

    judgment · HU · 22 November 1994

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  • Ģenerāladvokāta Léger secinājumi, sniegti 1994. gada 22.novembrī. # Finanzamt Köln-Altstadt pret Roland Schumacker. # Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija. # Lieta C-279/93.

    judgment · LV · 22 November 1994

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  • Opinia rzecznika generalnego Léger przedstawione w dniu 22 listopada 1994 r. # Finanzamt Köln-Altstadt przeciwko Roland Schumacker. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy. # Sprawa C-279/93.

    judgment · PL · 22 November 1994

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  • Concluziile avocatului general Léger prezentate la data de 22 noiembrie 1994. # Finanzamt Köln-Altstadt împotriva Roland Schumacker. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania. # Cauza C-279/93.

    judgment · RO · 22 November 1994

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  • Stanovisko generálního advokáta - Léger - 22 listopadu 1994. # Finanzamt Köln-Altstadt proti Rolandu Schumackerovi. # Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo. # Věc C-279/93.

    judgment · CS · 22 November 1994

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  • Generalinio advokato Léger išvada, pateikta 1994 m. lapkričio 22 d. # Finanzamt Köln-Altstadt prieš Roland Schumacker. # Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija. # Byla C-279/93.

    judgment · LT · 22 November 1994

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  • Förslag till avgörande av generaladvokat Léger föredraget den 22 november 1994. # Finanzamt Köln-Altstadt mot Roland Schumacker. # Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland. # Artikel 48 i EEG-fördraget - Skyldighet att likabehandla - Beskattning av utomlands bosattas inkomst. # Mål C-279/93.

    judgment · SV · 22 November 1994

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  • Kohtujuristi ettepanek - Léger - 22. november 1994. # Finanzamt Köln-Altstadt versus Roland Schumacker. # Eelotsusetaotlus: Bundesfinanzhof - Saksamaa. # Kohtuasi C-279/93.

    judgment · ET · 22 November 1994

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  • Conclusioni dell'avvocato generale Léger del 22 novembre 1994. # Finanzamt Köln-Altstadt contro Roland Schumacker. # Domanda di pronuncia pregiudiziale proposta dal Bundesfinanzhof - Germania. # Art. 48 del Trattato CEE - Obbligo di parità di trattamento - Imposizione sui redditi dei non residenti. # Causa C-279/93.

    judgment · IT · 22 November 1994

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  • Conclusions de l'avocat général Léger présentées le 22 novembre 1994. # Finanzamt Köln-Altstadt contre Roland Schumacker. # Demande de décision préjudicielle: Bundesfinanzhof - Allemagne. # Article 48 du traité CEE - Obligation d'égalité de traitement - Imposition sur le revenu des non-résidents. # Affaire C-279/93.

    judgment · FR · 22 November 1994

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  • Conclusie van advocaat-generaal Léger van 22 november 1994. # Finanzamt Köln-Altstadt tegen Roland Schumacker. # Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland. # Article 48 EEG-Verdrag - Verplichting tot gelijke behandeling- Belastingheffing op het inkomen van niet-ingezetenen. # Zaak C-279/93.

    judgment · NL · 22 November 1994

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  • Konklużjonijiet ta' l-Avukat Ġenerali - Léger - 22 ta' Novembru 1994. # Finanzamt Köln-Altstadt vs Roland Schumacker. # Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja. # Kawża C-279/93.

    judgment · MT · 22 November 1994

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  • Návrhy generálneho advokáta - Léger - 22. novembra 1994. # Finanzamt Köln-Altstadt proti Roland Schumacker. # Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko. # Vec C-279/93.

    judgment · SK · 22 November 1994

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  • Conclusiones del Abogado General Léger presentadas el 22 de noviembre de 1994. # Finanzamt Köln-Altstadt contra Roland Schumacker. # Petición de decisión prejudicial: Bundesfinanzhof - Alemania. # Articulo 48 del Tratado CEE - Obligación de igualdad de trato - Impuestos sobre la renta de los no residentes. # Asunto C-279/93.

    judgment · ES · 22 November 1994

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  • Julkisasiamiehen ratkaisuehdotus Léger 22 päivänä marraskuuta 1994. # Finanzamt Köln-Altstadt vastaan Roland Schumacker. # Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa. # ETY:n perustamissopimuksen 48 artikla - Velvollisuus yhdenvertaiseen kohteluun - Ulkomailla asuvien tuloverotus. # Asia C-279/93.

    judgment · FI · 22 November 1994

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  • Conclusões do advogado-geral Léger apresentadas em 22 de Novembro de 1994. # Finanzamt Köln-Altstadt contra Roland Schumacker. # Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha. # Artigo 48.º do Tratado CEE - Dever de tratamento igual - Imposto sobre os rendimentos de não residentes. # Processo C-279/93.

    judgment · PT · 22 November 1994

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  • Προτάσεις του γενικού εισαγγελέα Léger της 22ας Νοεμβρίου 1994. # Finanzamt Köln-Altstadt κατά Roland Schumacker. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία. # Άρθρο 48 της Συνθήκης ΕΟΚ - Υποχρέωση ίσης μεταχειρίσεως - Φορολογία του εισοδήματος των μη κατοίκων ημεδαπής. # Υπόθεση C-279/93.

    judgment · EL · 22 November 1994

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  • Forslag til afgørelse fra generaladvokat Léger fremsat den 22. november 1994. # Finanzamt Köln-Altstadt mod Roland Schumacker. # Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland. # EØF-traktatens artikel 48 - ligebehandlingsforpligtelse - indkomstbeskatning af ikke-hjemmehørende personer. # Sag C-279/93.

    judgment · DA · 22 November 1994

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  • Schlussanträge des Generalanwalts Léger vom 22. November 1994. # Finanzamt Köln-Altstadt gegen Roland Schumacker. # Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland. # Artikel 48 EWG-Vertrag - Verpflichtung zur Gleichbehandlung - Besteuerung des Einkommens von Gebietsfremden. # Rechtssache C-279/93.

    judgment · DE · 22 November 1994

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  • Mišljenje nezavisnog odvjetnika Léger iznesen22. studenog 1994. # Finanzamt Köln-Altstadt protiv Roland Schumacker. # Zahtjev za prethodnu odluku: Bundesfinanzhof - Njemačka. # Predmet C-279/93.

    judgment · HR · 22 November 1994

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