Opinion of Mr Advocate General Fennelly delivered on 27 June 1996. # Elida Gibbs Ltd v Commissioners of Customs and Excise. # Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom. # Value added tax - Sixth Directive - Money-off and cash-back coupons - Taxable amount. # Case C-317/94.

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Official report CELEX 61994CC0317 from European Union at Court of Justice of the European Union. Dated 27 June 1996. Status: decided.

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22 official files

• Opinion of Mr Advocate General Fennelly delivered on 27 June 1996. # Elida Gibbs Ltd v Commissioners of Customs and Excise. # Reference for a preliminary ruling: Value Added Tax Tribunal, London - United Kingdom. # Value added tax - Sixth Directive - Money-off and cash-back coupons - Taxable amount. # Case C-317/94.

  judgment · EN · 27 June 1996

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• Konklużjonijiet ta' l-Avukat Ġenerali - Fennelly - 27 ta' Ġunju 1996. # Elida Gibbs Ltd vs Commissioners of Customs and Excise. # Talba għal deċiżjoni preliminari: Value Added Tax Tribunal, London - ir-Renju Unit. # Taxxa fuq il-valur miżjud - Sitt Direttiva. # Kawża C-317/94.

  judgment · MT · 27 June 1996

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• Stanovisko generálního advokáta - Fennelly - 27 června 1996. # Elida Gibbs Ltd proti Commissioners of Customs and Excise. # Žádost o rozhodnutí o předběžné otázce: Value Added Tax Tribunal, London - Spojené království. # Daň z přidané hodnoty - Šestá směrnice. # Věc C-317/94.

  judgment · CS · 27 June 1996

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• Opinia rzecznika generalnego Fennelly przedstawione w dniu 27 czerwca 1996 r. # Elida Gibbs Ltd przeciwko Commissioners of Customs and Excise. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Value Added Tax Tribunal, London - Zjednoczone Królestwo. # Podatek vat - Szósta dyrektywa. # Sprawa C-317/94.

  judgment · PL · 27 June 1996

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• Kohtujuristi ettepanek - Fennelly - 27. juuni 1996. # Elida Gibbs Ltd versus Commissioners of Customs and Excise. # Eelotsusetaotlus: Value Added Tax Tribunal, London - Ühendkuningriik. # Käibemaks - Kuues direktiiv. # Kohtuasi C-317/94.

  judgment · ET · 27 June 1996

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• Návrhy generálneho advokáta - Fennelly - 27. júna 1996. # Elida Gibbs Ltd proti Commissioners of Customs and Excise. # Návrh na začatie prejudiciálneho konania Value Added Tax Tribunal, London - Spojené kráľovstvo. # Daň z pridanej hodnoty - Šiesta smernica. # Vec C-317/94.

  judgment · SK · 27 June 1996

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• Concluziile avocatului general Fennelly prezentate la data de27 iunie 1996. # Elida Gibbs Ltd împotriva Commissioners of Customs and Excise. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Value Added Tax Tribunal, London - Regatul Unit. # Taxa pe valoare adăugată - A șasea directivă. # Cauza C-317/94.

  judgment · RO · 27 June 1996

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• Заключение на генералния адвокат Fennelly представено на27 юни 1996 г. # Elida Gibbs Ltd срещу Commissioners of Customs and Excise. # Искане за преюдициално заключение: Value Added Tax Tribunal, London - Обединеното кралство. # Данък върху добавената стойност - Шеста директива. # Дело C-317/94.

  judgment · BG · 27 June 1996

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• Sklepni predlogi generalnega pravobranilca - Fennelly - 27. junija 1996. # Elida Gibbs Ltd proti Commissioners of Customs and Excise. # Predlog za sprejetje predhodne odločbe: Value Added Tax Tribunal, London - Združeno kraljestvo. # Davek na dodano vrednost - Šesta direktiva. # Zadeva C-317/94.

  judgment · SL · 27 June 1996

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• Schlussanträge des Generalanwalts Fennelly vom 27. Juni 1996. # Elida Gibbs Ltd gegen Commissioners of Customs and Excise. # Ersuchen um Vorabentscheidung: Value Added Tax Tribunal, London - Vereinigtes Königreich. # Mehrwertsteuer - Sechste Richtlinie - Preiserstattungs- und Preisnachlaßgutscheine - Besteuerungsgrundlage. # Rechtssache C-317/94.

  judgment · DE · 27 June 1996

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• Ģenerāladvokāta Fennelly secinājumi, sniegti 1996. gada 27.jūnijā. # Elida Gibbs Ltd pret Commissioners of Customs and Excise. # Lūgums sniegt prejudiciālu nolēmumu: Value Added Tax Tribunal, London - Apvienotā Karaliste. # Pievienotās vērtības nodoklis - Sestā Direktīva. # Lieta C-317/94.

  judgment · LV · 27 June 1996

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• Conclusioni dell'avvocato generale Fennelly del 27 giugno 1996. # Elida Gibbs Ltd contro Commissioners of Customs and Excise. # Domanda di pronuncia pregiudiziale: Value Added Tax Tribunal, London - Regno Unito. # Imposta sul valore aggiunto - Sesta direttiva - Buoni rimborso e buoni sconto - Base imponibile. # Causa C-317/94.

  judgment · IT · 27 June 1996

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• Conclusions de l'avocat général Fennelly présentées le 27 juin 1996. # Elida Gibbs Ltd contre Commissioners of Customs and Excise. # Demande de décision préjudicielle: Value Added Tax Tribunal, London - Royaume-Uni. # Taxe sur la valeur ajoutée - Sixième directive - Bons de remboursement et de réduction - Base d'imposition. # Affaire C-317/94.

  judgment · FR · 27 June 1996

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• Julkisasiamiehen ratkaisuehdotus Fennelly 27 päivänä kesäkuuta 1996. # Elida Gibbs Ltd vastaan Commissioners of Customs and Excise. # Ennakkoratkaisupyyntö: Value Added Tax Tribunal, London - Yhdistynyt kuningaskunta. # Arvonlisävero - Kuudes direktiivi - Palautus- ja alennuskupongit - Veron peruste. # Asia C-317/94.

  judgment · FI · 27 June 1996

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• Fennelly főtanácsnok indítványa, az ismertetés napja: 1996. június 27. # Elida Gibbs Ltd kontra Commissioners of Customs and Excise. # Előzetes döntéshozatal iránti kérelem: Value Added Tax Tribunal, London - Egyesült Királyság. # Hozzáadottérték-adó - Hatodik irányelv. # C-317/94. sz. ügy

  judgment · HU · 27 June 1996

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• Generalinio advokato Fennelly išvada, pateikta 1996 m. birželio 27 d. # Elida Gibbs Ltd prieš Commissioners of Customs and Excise. # Prašymas priimti prejudicinį sprendimą: Value Added Tax Tribunal, London - Jungtinė Karalystė. # Pridėtinės vertės mokestis - Šeštoji direktyva. # Byla C-317/94.

  judgment · LT · 27 June 1996

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• Forslag til afgørelse fra generaladvokat Fennelly fremsat den 27. juni 1996. # Elida Gibbs Ltd mod Commissioners of Customs and Excise. # Anmodning om præjudiciel afgørelse: Value Added Tax Tribunal, London - Forenede Kongerige. # Merværdiafgift - Sjette direktiv - Cash-back- og money-off-kuponer - Beskatningsgrundlag. # Sag C-317/94.

  judgment · DA · 27 June 1996

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• Förslag till avgörande av generaladvokat Fennelly föredraget den 27 juni 1996. # Elida Gibbs Ltd mot Commissioners of Customs and Excise. # Begäran om förhandsavgörande: Value Added Tax Tribunal, London - Förenade kungariket. # Mervärdesskatt - Sjätte direktivet - Kuponger som ger rätt till återbetalning och rabattkuponger - Beskattningsunderlag. # Mål C-317/94.

  judgment · SV · 27 June 1996

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• Conclusões do advogado-geral Fennelly apresentadas em 27 de Junho de 1996. # Elida Gibbs Ltd contra Commissioners of Customs and Excise. # Pedido de decisão prejudicial: Value Added Tax Tribunal, London - Reino Unido. # Imposto sobre o valor acrescentado - Sexta directiva - Cupões de reembolso e de desconto - Matéria colectável. # Processo C-317/94.

  judgment · PT · 27 June 1996

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• Conclusie van advocaat-generaal Fennelly van 27 juni 1996. # Elida Gibbs Ltd tegen Commissioners of Customs and Excise. # Verzoek om een prejudiciële beslissing: Value Added Tax Tribunal, London - Verenigd Koninkrijk. # Belasting over toegevoegde waarde - Zesde richtlijn - 'Geld terug'- en kortingbonnen - Maatstaf van heffing. # Zaak C-317/94.

  judgment · NL · 27 June 1996

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• Conclusiones del Abogado General Fennelly presentadas el 27 de junio de 1996. # Elida Gibbs Ltd contra Commissioners of Customs and Excise. # Petición de decisión prejudicial: Value Added Tax Tribunal, London - Reino Unido. # Impuesto sobre el valor añadido - Sexta Directiva - Cupones de reembolso y de descuento - Base imponible. # Asunto C-317/94.

  judgment · ES · 27 June 1996

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• Προτάσεις του γενικού εισαγγελέα Fennelly της 27ης Ιουνίου 1996. # Elida Gibbs Ltd κατά Commissioners of Customs and Excise. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Value Added Tax Tribunal, London - Ηνωμένο Βασίλειο. # Φόρος προστιθεμένης αξίας - Έκτη οδηγία - Κουπόνια εξαργυρώσεως και κουπόνια εκπτώσεως - Βάση επιβολής του φόρου. # Υπόθεση C-317/94.

  judgment · EL · 27 June 1996

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