Opinion of Mr Advocate General Fennelly delivered on 11 July 1996. # John Reisdorf v Finanzamt Köln-West. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Value added tax - Interpretation of Article 18(1)(a) of the Sixth Council Directive 77/388/EEC - Deduction of input tax paid - Obligation of the taxable person - Possession of an invoice. # Case C-85/95.

Record

Official report CELEX 61995CC0085 from European Union at Court of Justice of the European Union. Dated 11 July 1996. Status: decided.

Timeline

1. 11 July 1996

   Decided

   Source: work_date_document

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

22 official files

• Opinion of Mr Advocate General Fennelly delivered on 11 July 1996. # John Reisdorf v Finanzamt Köln-West. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Value added tax - Interpretation of Article 18(1)(a) of the Sixth Council Directive 77/388/EEC - Deduction of input tax paid - Obligation of the taxable person - Possession of an invoice. # Case C-85/95.

  judgment · EN · 11 July 1996

  ViewDownloadOpen at official source

• Návrhy generálneho advokáta - Fennelly - 11. júla 1996. # John Reisdorf proti Finanzamt Köln-West. # Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko. # Daň z pridanej hodnoty. # Vec C-85/95.

  judgment · SK · 11 July 1996

  ViewDownloadOpen at official source

• Konklużjonijiet ta' l-Avukat Ġenerali - Fennelly - 11 ta' Lulju 1996. # John Reisdorf vs Finanzamt Köln-West. # Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja. # Taxxa fuq il-valur miżjud. # Kawża C-85/95.

  judgment · MT · 11 July 1996

  ViewDownloadOpen at official source

• Concluziile avocatului general Fennelly prezentate la data de11 iulie 1996. # John Reisdorf împotriva Finanzamt Köln-West. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania. # Taxa pe valoare adăugată. # Cauza C-85/95.

  judgment · RO · 11 July 1996

  ViewDownloadOpen at official source

• Generalinio advokato Fennelly išvada, pateikta 1996 m. liepos 11 d. # John Reisdorf prieš Finanzamt Köln-West. # Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija. # Pridėtinės vertės mokestis. # Byla C-85/95.

  judgment · LT · 11 July 1996

  ViewDownloadOpen at official source

• Förslag till avgörande av generaladvokat Fennelly föredraget den 11 juli 1996. # John Reisdorf mot Finanzamt Köln-West. # Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland. # Mervärdesskatt - Tolkning av artikel 18.1 a i sjätte direktivet 77/388/EEG - Avdrag för ingående skatt - Den skattskyldiges förpliktelse - Innehav av faktura. # Mål C-85/95.

  judgment · SV · 11 July 1996

  ViewDownloadOpen at official source

• Conclusions de l'avocat général Fennelly présentées le 11 juillet 1996. # John Reisdorf contre Finanzamt Köln-West. # Demande de décision préjudicielle: Bundesfinanzhof - Allemagne. # Taxe sur la valeur ajoutée - Interprétation de l'article 18, paragraphe 1, sous a), de la sixième directive 77/388/CEE - Déduction de la taxe payée en amont - Obligation de l'assujetti - Détention d'une facture. # Affaire C-85/95.

  judgment · FR · 11 July 1996

  ViewDownloadOpen at official source

• Fennelly főtanácsnok indítványa, az ismertetés napja: 1996. július 11. # John Reisdorf kontra Finanzamt Köln-West. # Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország. # Hozzáadottérték-adó. # C-85/95. sz. ügy

  judgment · HU · 11 July 1996

  ViewDownloadOpen at official source

• Stanovisko generálního advokáta - Fennelly - 11 července 1996. # John Reisdorf proti Finanzamt Köln-West. # Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo. # Daň z přidané hodnoty. # Věc C-85/95.

  judgment · CS · 11 July 1996

  ViewDownloadOpen at official source

• Schlussanträge des Generalanwalts Fennelly vom 11. Juli 1996. # John Reisdorf gegen Finanzamt Köln-West. # Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland. # Mehrwertsteuer - Auslegung des Artikels 18 Absatz 1 Buchstabe a der Sechsten Richtlinie 77/388/EWG - Vorsteuerabzug - Verpflichtung des Steuerpflichtigen - Besitz einer Rechnung. # Rechtssache C-85/95.

  judgment · DE · 11 July 1996

  ViewDownloadOpen at official source

• Opinia rzecznika generalnego Fennelly przedstawione w dniu 11 lipca 1996 r. # John Reisdorf przeciwko Finanzamt Köln-West. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy. # Podatek vat. # Sprawa C-85/95.

  judgment · PL · 11 July 1996

  ViewDownloadOpen at official source

• Conclusiones del Abogado General Fennelly presentadas el 11 de julio de 1996. # John Reisdorf contra Finanzamt Köln-West. # Petición de decisión prejudicial: Bundesfinanzhof - Alemania. # Impuesto sobre el Valor Añadido - Interpretación de la letra a) del apartado 1 del artículo 18 de la Sexta Directiva 77/388/CEE - Deducción del Impuesto sobre el Valor Añadido soportado - Obligación del sujeto pasivo - Posesión de una factura. # Asunto C-85/95.

  judgment · ES · 11 July 1996

  ViewDownloadOpen at official source

• Ģenerāladvokāta Fennelly secinājumi, sniegti 1996. gada 11.jūlijā. # John Reisdorf pret Finanzamt Köln-West. # Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija. # Pievienotās vērtības nodoklis. # Lieta C-85/95.

  judgment · LV · 11 July 1996

  ViewDownloadOpen at official source

• Προτάσεις του γενικού εισαγγελέα Fennelly της 11ης Ιουλίου 1996. # John Reisdorf κατά Finanzamt Köln-West. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία. # Φόρος προστιθεμένης αξίας - Ερμηνεία του άρθρου 18, παράγραφος 1, στοιχείο α?, της έκτης οδηγίας 77/388/ΕΟΚ - Έκπτωση του προκαταβληθέντος φόρου - Υποχρέωση του υποκειμένου στον φόρο - Κατοχή τιμολογίου. # Υπόθεση C-85/95.

  judgment · EL · 11 July 1996

  ViewDownloadOpen at official source

• Заключение на генералния адвокат Fennelly представено на11 юли 1996 г. # John Reisdorf срещу Finanzamt Köln-West. # Искане за преюдициално заключение: Bundesfinanzhof - Германия. # Данък върху добавената стойност. # Дело C-85/95.

  judgment · BG · 11 July 1996

  ViewDownloadOpen at official source

• Kohtujuristi ettepanek - Fennelly - 11. juuli 1996. # John Reisdorf versus Finanzamt Köln-West. # Eelotsusetaotlus: Bundesfinanzhof - Saksamaa. # Käibemaks. # Kohtuasi C-85/95.

  judgment · ET · 11 July 1996

  ViewDownloadOpen at official source

• Conclusie van advocaat-generaal Fennelly van 11 juli 1996. # John Reisdorf tegen Finanzamt Köln-West. # Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland. # Belasting over de toegevoegde waarde - Uitlegging van artikel 18, lid 1, sub a, van Zesde richtlijn 77/388/EEG - Aftrek van voorbelasting - Verplichting van belastingplichtige - Bezit van factuur. # Zaak C-85/95.

  judgment · NL · 11 July 1996

  ViewDownloadOpen at official source

• Forslag til afgørelse fra generaladvokat Fennelly fremsat den 11. juli 1996. # John Reisdorf mod Finanzamt Köln-West. # Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland. # Merværdiafgift - Fortolkning af artikel 18, stk. 1, litra a), i sjette direktiv 77/388/EØF - Fradrag for indgående afgift - Afgiftspligtige personers forpligtelser - Besiddelse af en faktura. # Sag C-85/95.

  judgment · DA · 11 July 1996

  ViewDownloadOpen at official source

• Julkisasiamiehen ratkaisuehdotus Fennelly 11 päivänä heinäkuuta 1996. # John Reisdorf vastaan Finanzamt Köln-West. # Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa. # Arvonlisävero - Kuudennen direktiivin 77/388/ETY 18 artiklan 1 kohdan a alakohdan tulkinta - Ostoihin sisältyvän veron vähentäminen - Verovelvollisen velvollisuus - Laskun hallussapito. # Asia C-85/95.

  judgment · FI · 11 July 1996

  ViewDownloadOpen at official source

• Conclusões do advogado-geral Fennelly apresentadas em 11 de Julho de 1996. # John Reisdorf contra Finanzamt Köln-West. # Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha. # Imposto sobre o valor acrescentado - Interpretação do artigo 18., n. 1, alínea a), da Sexta Directiva 77/388/CEE - Dedução do imposto pago a montante - Obrigação do sujeito passivo - Posse de uma factura. # Processo C-85/95.

  judgment · PT · 11 July 1996

  ViewDownloadOpen at official source

• Sklepni predlogi generalnega pravobranilca - Fennelly - 11. julija 1996. # John Reisdorf proti Finanzamt Köln-West. # Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija. # Davek na dodano vrednost. # Zadeva C-85/95.

  judgment · SL · 11 July 1996

  ViewDownloadOpen at official source

• Conclusioni dell'avvocato generale Fennelly del 11 luglio 1996. # John Reisdorf contro Finanzamt Köln-West. # Domanda di pronuncia pregiudiziale: Bundesfinanzhof - Germania. # Imposta sul valore aggiunto - Interpretazione dell'art. 18, n. 1, lett. a), della sesta direttiva 77/388/CEE - Detrazione dell'imposta pagata a monte - Obbligo del soggetto passivo - Possesso di una fattura. # Causa C-85/95.

  judgment · IT · 11 July 1996

  ViewDownloadOpen at official source

Sponsors

• · CJ · Court of Justice of the European Union

Related records

No cross-record relationships stored yet.