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CELEX 61994CC0231

Opinion of Mr Advocate General Cosmas delivered on 1 February 1996. # Faaborg-Gelting Linien A/S v Finanzamt Flensburg. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Reference for a preliminary ruling - VAT - Restaurant transactions on board ship - Place of taxable transactions. # Case C-231/94.

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

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1 February 1996

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Official report CELEX 61994CC0231 from European Union at Court of Justice of the European Union. Dated 1 February 1996. Status: decided.

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22 official files

  • Opinion of Mr Advocate General Cosmas delivered on 1 February 1996. # Faaborg-Gelting Linien A/S v Finanzamt Flensburg. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Reference for a preliminary ruling - VAT - Restaurant transactions on board ship - Place of taxable transactions. # Case C-231/94.

    judgment · EN · 1 February 1996

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  • Konklużjonijiet ta' l-Avukat Ġenerali - Cosmas - 1 ta' Frar 1996. # Faaborg-Gelting Linien A/S vs Finanzamt Flensburg. # Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja. # Talba għal deċiżjoni preliminari - VAT. # Kawża C-231/94.

    judgment · MT · 1 February 1996

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  • Generalinio advokato Cosmas išvada, pateikta 1996 m. vasario 1 d. # Faaborg-Gelting Linien A/S prieš Finanzamt Flensburg. # Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija. # Prašymas priimti prejudicinį sprendimą - PVM. # Byla C-231/94.

    judgment · LT · 1 February 1996

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  • Заключение на генералния адвокат Cosmas представено на1 февруари 1996 г. # Faaborg-Gelting Linien A/S срещу Finanzamt Flensburg. # Искане за преюдициално заключение: Bundesfinanzhof - Германия. # Искане за преюдициално заключение - ДДС. # Дело C-231/94.

    judgment · BG · 1 February 1996

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  • Stanovisko generálního advokáta - Cosmas - 1 února 1996. # Faaborg-Gelting Linien A/S proti Finanzamt Flensburg. # Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo. # Žádost o rozhodnutí o předběžné otázce - DPH. # Věc C-231/94.

    judgment · CS · 1 February 1996

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  • Návrhy generálneho advokáta - Cosmas - 1. februára 1996. # Faaborg-Gelting Linien A/S proti Finanzamt Flensburg. # Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko. # Návrh na začatie prejudiciálneho konania - DPH. # Vec C-231/94.

    judgment · SK · 1 February 1996

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  • Ģenerāladvokāta Cosmas secinājumi, sniegti 1996. gada 1.februārī. # Faaborg-Gelting Linien A/S pret Finanzamt Flensburg. # Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija. # Lūgums sniegt prejudiciālu nolēmumu - PVN. # Lieta C-231/94.

    judgment · LV · 1 February 1996

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  • Kohtujuristi ettepanek - Cosmas - 1. veebruar 1996. # Faaborg-Gelting Linien A/S versus Finanzamt Flensburg. # Eelotsusetaotlus: Bundesfinanzhof - Saksamaa. # Eelotsusetaotlus - Käibemaks. # Kohtuasi C-231/94.

    judgment · ET · 1 February 1996

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  • Förslag till avgörande av generaladvokat Cosmas föredraget den 1 februari 1996. # Faaborg-Gelting Linien A/S mot Finanzamt Flensburg. # Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland. # Begäran om förhandsavgörande - Mervärdesskatt - Restaurangverksamhet ombord på fartyg - Platsen för skattepliktiga transaktioner. # Mål C-231/94.

    judgment · SV · 1 February 1996

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  • Conclusioni dell'avvocato generale Cosmas del 1 febbraio 1996. # Faaborg-Gelting Linien A/S contro Finanzamt Flensburg. # Domanda di pronuncia pregiudiziale: Bundesfinanzhof - Germania. # Domanda di pronuncia pregiudiziale - IVA - Operazioni di ristorazione a bordo di una nave - Luogo delle operazioni imponibili. # Causa C-231/94.

    judgment · IT · 1 February 1996

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  • Forslag til afgørelse fra generaladvokat Cosmas fremsat den 1. februar 1996. # Faaborg-Gelting Linien A/S mod Finanzamt Flensburg. # Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland. # Præjudiciel anmodning - Moms - Restaurationsvirksomhed om bord på et fartøj - Stedet for afgiftspligtige transaktioner. # Sag C-231/94.

    judgment · DA · 1 February 1996

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  • Schlussanträge des Generalanwalts Cosmas vom 1. Februar 1996. # Faaborg-Gelting Linien A/S gegen Finanzamt Flensburg. # Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland. # Vorabentscheidungsersuchen - Mehrwertsteuer - Restaurationsumsätze auf einem Schiff - Ort der steuerbaren Umsätze. # Rechtssache C-231/94.

    judgment · DE · 1 February 1996

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  • Julkisasiamiehen ratkaisuehdotus Cosmas 1 päivänä helmikuuta 1996. # Faaborg-Gelting Linien A/S vastaan Finanzamt Flensburg. # Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa. # Ennakkoratkaisupyyntö - Arvonlisävero - Laivassa suoritettavat ravintola-alan liiketoimet - Verollisten liiketoimien suorituspaikka. # Asia C-231/94.

    judgment · FI · 1 February 1996

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  • Opinia rzecznika generalnego Cosmas przedstawione w dniu 1 lutego 1996 r. # Faaborg-Gelting Linien A/S przeciwko Finanzamt Flensburg. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym - VAT. # Sprawa C-231/94.

    judgment · PL · 1 February 1996

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  • Sklepni predlogi generalnega pravobranilca - Cosmas - 1. februarja 1996. # Faaborg-Gelting Linien A/S proti Finanzamt Flensburg. # Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija. # Predlog za sprejetje predhodne odločbe - DDV. # Zadeva C-231/94.

    judgment · SL · 1 February 1996

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  • Conclusions de l'avocat général Cosmas présentées le 1 février 1996. # Faaborg-Gelting Linien A/S contre Finanzamt Flensburg. # Demande de décision préjudicielle: Bundesfinanzhof - Allemagne. # Demande de décision préjudicielle - TVA - Opérations de restauration à bord d'un navire - Lieu des opérations imposables. # Affaire C-231/94.

    judgment · FR · 1 February 1996

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  • Conclusiones del Abogado General Cosmas presentadas el 1 de febrero de 1996. # Faaborg-Gelting Linien A/S contra Finanzamt Flensburg. # Petición de decisión prejudicial: Bundesfinanzhof - Alemania. # Petición de decisión prejudicial - IVA - Operaciones de explotación de un restaurante a bordo de un barco - Lugar de realización del hecho imponible. # Asunto C-231/94.

    judgment · ES · 1 February 1996

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  • Conclusie van advocaat-generaal Cosmas van 1 februari 1996. # Faaborg-Gelting Linien A/S tegen Finanzamt Flensburg. # Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland. # Verzoek om een prejudiciële beslissing - BTW - Restaurantverrichtingen aan boord van een schip - Plaats van belastbare handelingen. # Zaak C-231/94.

    judgment · NL · 1 February 1996

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  • Προτάσεις του γενικού εισαγγελέα Cosmas της 1ης Φεβρουαρίου 1996. # Faaborg-Gelting Linien A/S κατά Finanzamt Flensburg. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία. # Αίτηση για την έκδοση προδικαστικής αποφάσεως - ΦΠΑ - Παροχή εδεσμάτων και ποτών επί πορθμείου - Τόπος των φορολογητέων πράξεων. # Υπόθεση C-231/94.

    judgment · EL · 1 February 1996

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  • Cosmas főtanácsnok indítványa, az ismertetés napja: 1996. február 1. # Faaborg-Gelting Linien A/S kontra Finanzamt Flensburg. # Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország. # Előzetes döntéshozatal iránti kérelem - HÉA. # C-231/94. sz. ügy

    judgment · HU · 1 February 1996

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  • Conclusões do advogado-geral Cosmas apresentadas em 1 de Fevereiro de 1996. # Faaborg-Gelting Linien A/S contra Finanzamt Flensburg. # Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha. # Pedido de decisão prejudicial - IVA - Serviços de restauração a bordo de um navio - Lugar de tributação. # Processo C-231/94.

    judgment · PT · 1 February 1996

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  • Concluziile avocatului general Cosmas prezentate la data de1 februarie 1996. # Faaborg-Gelting Linien A/S împotriva Finanzamt Flensburg. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania. # Cerere având ca obiect pronunțarea unei hotărâri preliminare - TVA. # Cauza C-231/94.

    judgment · RO · 1 February 1996

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