Opinion of Mr Advocate General La Pergola delivered on 7 May 1996. # A/S Richard Frederiksen & Co. v Skatteministeriet. # Reference for a preliminary ruling: Østre Landsret - Denmark. # Raising of capital - Capital duty - Interest-free loan granted by a parent company to its subsidiary - Company income tax. # Case C-287/94.

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Official report CELEX 61994CC0287 from European Union at Court of Justice of the European Union. Dated 7 May 1996. Status: decided.

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1. 7 May 1996

   Decided

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• Opinion of Mr Advocate General La Pergola delivered on 7 May 1996. # A/S Richard Frederiksen & Co. v Skatteministeriet. # Reference for a preliminary ruling: Østre Landsret - Denmark. # Raising of capital - Capital duty - Interest-free loan granted by a parent company to its subsidiary - Company income tax. # Case C-287/94.

  judgment · EN · 7 May 1996

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• Concluziile avocatului general La Pergola prezentate la data de7 mai 1996. # A/S Richard Frederiksen & Co. împotriva Skatteministeriet. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Østre Landsret - Danemarca. # Cauza C-287/94.

  judgment · RO · 7 May 1996

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• Opinia rzecznika generalnego La Pergola przedstawione w dniu 7 maja 1996 r. # A/S Richard Frederiksen & Co. przeciwko Skatteministeriet. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Østre Landsret - Dania. # Sprawa C-287/94.

  judgment · PL · 7 May 1996

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• Generalinio advokato La Pergola išvada, pateikta 1996 m. gegužės 7 d. # A/S Richard Frederiksen & Co. prieš Skatteministeriet. # Prašymas priimti prejudicinį sprendimą: Østre Landsret - Danija. # Byla C-287/94.

  judgment · LT · 7 May 1996

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• Konklużjonijiet ta' l-Avukat Ġenerali - La Pergola - 7 ta' Mejju 1996. # A/S Richard Frederiksen & Co. vs Skatteministeriet. # Talba għal deċiżjoni preliminari: Østre Landsret - id-Danimarka. # Kawża C-287/94.

  judgment · MT · 7 May 1996

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• La Pergola főtanácsnok indítványa, az ismertetés napja: 1996. május 7. # A/S Richard Frederiksen & Co. kontra Skatteministeriet. # Előzetes döntéshozatal iránti kérelem: Østre Landsret - Dánia. # C-287/94. sz. ügy

  judgment · HU · 7 May 1996

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• Conclusions de l'avocat général La Pergola présentées le 7 mai 1996. # A/S Richard Frederiksen & Co. contre Skatteministeriet. # Demande de décision préjudicielle: Østre Landsret - Danemark. # Rassemblement de capitaux - Droit d'apport - Prêt sans intérêts accordé par une société mère à sa filiale - Imposition sur le revenu des sociétés. # Affaire C-287/94.

  judgment · FR · 7 May 1996

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• Kohtujuristi ettepanek - La Pergola - 7. mai 1996. # A/S Richard Frederiksen & Co. versus Skatteministeriet. # Eelotsusetaotlus: Østre Landsret - Taani. # Kohtuasi C-287/94.

  judgment · ET · 7 May 1996

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• Stanovisko generálního advokáta - La Pergola - 7 května 1996. # A/S Richard Frederiksen & Co. proti Skatteministeriet. # Žádost o rozhodnutí o předběžné otázce: Østre Landsret - Dánsko. # Věc C-287/94.

  judgment · CS · 7 May 1996

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• Ģenerāladvokāta La Pergola secinājumi, sniegti 1996. gada 7.maijā. # A/S Richard Frederiksen & Co. pret Skatteministeriet. # Lūgums sniegt prejudiciālu nolēmumu: Østre Landsret - Dānija. # Lieta C-287/94.

  judgment · LV · 7 May 1996

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• Προτάσεις του γενικού εισαγγελέα La Pergola της 7ης Μαΐου 1996. # A/S Richard Frederiksen & Co. κατά Skatteministeriet. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Østre Landsret - Δανία. # Συγκέντρωση κεφαλαίων - Φόρος εισφοράς - Άτοκο δάνειο χορηγηθέν από τη μητρική εταιρία στη θυγατρική της - Φορολογία επί του εισοδήματος των εταιριών. # Υπόθεση C-287/94.

  judgment · EL · 7 May 1996

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• Заключение на генералния адвокат La Pergola представено на7 май 1996 г. # A/S Richard Frederiksen & Co. срещу Skatteministeriet. # Искане за преюдициално заключение: Østre Landsret - Дания. # Дело C-287/94.

  judgment · BG · 7 May 1996

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• Sklepni predlogi generalnega pravobranilca - La Pergola - 7. maja 1996. # A/S Richard Frederiksen & Co. proti Skatteministeriet. # Predlog za sprejetje predhodne odločbe: Østre Landsret - Danska. # Zadeva C-287/94.

  judgment · SL · 7 May 1996

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• Forslag til afgørelse fra generaladvokat La Pergola fremsat den 7. maj 1996. # A/S Richard Frederiksen & Co. mod Skatteministeriet. # Anmodning om præjudiciel afgørelse: Østre Landsret - Danmark. # Kapitaltilførsel - Kapitaltilførselsafgift - Et moderselskabs rentefrie lån til sit datterselskab - Indkomstbeskatning af selskaber. # Sag C-287/94.

  judgment · DA · 7 May 1996

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• Förslag till avgörande av generaladvokat La Pergola föredraget den 7 maj 1996. # A/S Richard Frederiksen & Co. mot Skatteministeriet. # Begäran om förhandsavgörande: Østre Landsret - Danmark. # Kapitalanskaffning - Skatt på kapitaltillskott - Räntefritt lån från ett moderbolag till dess dotterbolag - Inkomstbeskattning av bolag. # Mål C-287/94.

  judgment · SV · 7 May 1996

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• Schlussanträge des Generalanwalts La Pergola vom 7. Mai 1996. # A/S Richard Frederiksen & Co. gegen Skatteministeriet. # Ersuchen um Vorabentscheidung: Østre Landsret - Dänemark. # Ansammlung von Kapital - Gesellschaftsteuer - Einer Tochtergesellschaft von ihrer Muttergesellschaft gewährtes zinsloses Darlehen - Besteuerung des Einkommens der Gesellschaften. # Rechtssache C-287/94.

  judgment · DE · 7 May 1996

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• Návrhy generálneho advokáta - La Pergola - 7. mája 1996. # A/S Richard Frederiksen & Co. proti Skatteministeriet. # Návrh na začatie prejudiciálneho konania Østre Landsret - Dánsko. # Vec C-287/94.

  judgment · SK · 7 May 1996

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• Julkisasiamiehen ratkaisuehdotus La Pergola 7 päivänä toukokuuta 1996. # A/S Richard Frederiksen & Co. vastaan Skatteministeriet. # Ennakkoratkaisupyyntö: Østre Landsret - Tanska. # Pääoman hankinta - Pääomanhankintavero - Emoyhtiön tytäryhtiölleen antama koroton laina - Yhtiöiden tuloverotus. # Asia C-287/94.

  judgment · FI · 7 May 1996

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• Conclusioni dell'avvocato generale La Pergola del 7 maggio 1996. # A/S Richard Frederiksen & Co. contro Skatteministeriet. # Domanda di pronuncia pregiudiziale: Østre Landsret - Danimarca. # Raccolta di capitali - Imposta sui conferimenti - Prestito senza interessi concesso da una società controllante alla società controllata - Imposta sul reddito delle società. # Causa C-287/94.

  judgment · IT · 7 May 1996

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• Conclusões do advogado-geral La Pergola apresentadas em 7 de Maio de 1996. # A/S Richard Frederiksen & Co. contra Skatteministeriet. # Pedido de decisão prejudicial: Østre Landsret - Dinamarca. # Reunião de capitais - Direito sobre as entradas de capital - Empréstimo sem juros concedido por uma sociedade-mãe à sua filial - Imposto sobre o rendimento das sociedades. # Processo C-287/94.

  judgment · PT · 7 May 1996

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• Conclusiones del Abogado General La Pergola presentadas el 7 de mayo de 1996. # A/S Richard Frederiksen & Co. contra Skatteministeriet. # Petición de decisión prejudicial: Østre Landsret - Dinamarca. # Concentración de capitales - Derecho de aportación - Préstamo sin intereses concedido por una sociedad matriz a su filial - Impuesto sobre la Renta de las Sociedades. # Asunto C-287/94.

  judgment · ES · 7 May 1996

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• Conclusie van advocaat-generaal La Pergola van 7 mei 1996. # A/S Richard Frederiksen & Co. tegen Skatteministeriet. # Verzoek om een prejudiciële beslissing: Østre Landsret - Denemarken. # Bijeenbrengen van kapitaal - Kapitaalrecht - Door moedermaatschappij aan dochter verstrekte renteloze lening - Belasting over inkomsten van vennootschappen. # Zaak C-287/94.

  judgment · NL · 7 May 1996

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