Opinion of Mr Advocate General La Pergola delivered on 16 January 1997. # Commissioners of Customs and Excise v DFDS A/S. # Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom. # Sixth VAT Directive - Special scheme for travel agents - Place of taxation of supply of services. # Case C-260/95.

Record

Official report CELEX 61995CC0260 from European Union at Court of Justice of the European Union. Dated 16 January 1997. Status: decided.

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1. 16 January 1997

   Decided

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22 official files

• Opinion of Mr Advocate General La Pergola delivered on 16 January 1997. # Commissioners of Customs and Excise v DFDS A/S. # Reference for a preliminary ruling: High Court of Justice, Queen's Bench Division - United Kingdom. # Sixth VAT Directive - Special scheme for travel agents - Place of taxation of supply of services. # Case C-260/95.

  judgment · EN · 16 January 1997

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• Kohtujuristi ettepanek - La Pergola - 16. jaanuar 1997. # Commissioners of Customs and Excise versus DFDS A/S. # Eelotsusetaotlus: High Court of Justice, Queen's Bench Division - Ühendkuningriik. # Kuues käibemaksu direktiiv. # Kohtuasi C-260/95.

  judgment · ET · 16 January 1997

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• Generalinio advokato La Pergola išvada, pateikta 1997 m. sausio 16 d. # Commissioners of Customs and Excise prieš DFDS A/S. # Prašymas priimti prejudicinį sprendimą: High Court of Justice, Queen's Bench Division - Jungtinė Karalystė. # Šeštoji PVM direktyva. # Byla C-260/95.

  judgment · LT · 16 January 1997

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• Concluziile avocatului general La Pergola prezentate la data de16 ianuarie 1997. # Commissioners of Customs and Excise împotriva DFDS A/S. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice, Queen's Bench Division - Regatul Unit. # A șasea directivă TVA. # Cauza C-260/95.

  judgment · RO · 16 January 1997

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• Ģenerāladvokāta La Pergola secinājumi, sniegti 1997. gada 16.janvārī. # Commissioners of Customs and Excise pret DFDS A/S. # Lūgums sniegt prejudiciālu nolēmumu: High Court of Justice, Queen's Bench Division - Apvienotā Karaliste. # Sestā PVN direktīva. # Lieta C-260/95.

  judgment · LV · 16 January 1997

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• Conclusie van advocaat-generaal La Pergola van 16 januari 1997. # Commissioners of Customs and Excise tegen DFDS A/S. # Verzoek om een prejudiciële beslissing: High Court of Justice, Queen's Bench Division - Verenigd Koninkrijk. # Zesde BTW-richtlijn - Bijzondere regeling voor reisbureaus - Plaats van belastingheffing over diensten. # Zaak C-260/95.

  judgment · NL · 16 January 1997

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• Návrhy generálneho advokáta - La Pergola - 16. januára 1997. # Commissioners of Customs and Excise proti DFDS A/S. # Návrh na začatie prejudiciálneho konania High Court of Justice, Queen's Bench Division - Spojené kráľovstvo. # Šiesta smernica DPH. # Vec C-260/95.

  judgment · SK · 16 January 1997

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• Stanovisko generálního advokáta - La Pergola - 16 ledna 1997. # Commissioners of Customs and Excise proti DFDS A/S. # Žádost o rozhodnutí o předběžné otázce: High Court of Justice, Queen's Bench Division - Spojené království. # Šestá směrnice o DPH. # Věc C-260/95.

  judgment · CS · 16 January 1997

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• Заключение на генералния адвокат La Pergola представено на16 януари 1997 г. # Commissioners of Customs and Excise срещу DFDS A/S. # Искане за преюдициално заключение: High Court of Justice, Queen's Bench Division - Обединеното кралство. # Шеста директива ДДС. # Дело C-260/95.

  judgment · BG · 16 January 1997

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• Konklużjonijiet ta' l-Avukat Ġenerali - La Pergola - 16 ta' Jannar 1997. # Commissioners of Customs and Excise vs DFDS A/S. # Talba għal deċiżjoni preliminari: High Court of Justice, Queen's Bench Division - ir-Renju Unit. # Sitt Direttiva VAT. # Kawża C-260/95.

  judgment · MT · 16 January 1997

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• Sklepni predlogi generalnega pravobranilca - La Pergola - 16. januarja 1997. # Commissioners of Customs and Excise proti DFDS A/S. # Predlog za sprejetje predhodne odločbe: High Court of Justice, Queen's Bench Division - Združeno kraljestvo. # Šesta direktiva DDV. # Zadeva C-260/95.

  judgment · SL · 16 January 1997

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• Julkisasiamiehen ratkaisuehdotus La Pergola 16 päivänä tammikuuta 1997. # Commissioners of Customs and Excise vastaan DFDS A/S. # Ennakkoratkaisupyyntö: High Court of Justice, Queen's Bench Division - Yhdistynyt kuningaskunta. # Kuudes arvonlisäverodirektiivi - Matkatoimistoja koskeva erityisjärjestelmä - Palvelujen suorituksen verotuspaikka. # Asia C-260/95.

  judgment · FI · 16 January 1997

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• Προτάσεις του γενικού εισαγγελέα La Pergola της 16ης Ιανουαρίου 1997. # Commissioners of Customs and Excise κατά DFDS A/S. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice, Queen's Bench Division - Ηνωμένο Βασίλειο. # Έκτη οδηγία ΦΠΑ - Ειδικό καθεστώς των πρακτορείων ταξιδίων - Τόπος φορολογίας της παροχής υπηρεσιών. # Υπόθεση C-260/95.

  judgment · EL · 16 January 1997

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• La Pergola főtanácsnok indítványa, az ismertetés napja: 1997. január 16. # Commissioners of Customs and Excise kontra DFDS A/S. # Előzetes döntéshozatal iránti kérelem: High Court of Justice, Queen's Bench Division - Egyesült Királyság. # Hatodik HÉA irányelv. # C-260/95. sz. ügy

  judgment · HU · 16 January 1997

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• Forslag til afgørelse fra generaladvokat La Pergola fremsat den 16. januar 1997. # Commissioners of Customs and Excise mod DFDS A/S. # Anmodning om præjudiciel afgørelse: High Court of Justice, Queen's Bench Division - Forenede Kongerige. # Sjette momsdirektiv - Særordning for rejsebureauer - Beskatningssted for tjenesteydelser. # Sag C-260/95.

  judgment · DA · 16 January 1997

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• Opinia rzecznika generalnego La Pergola przedstawione w dniu 16 stycznia 1997 r. # Commissioners of Customs and Excise przeciwko DFDS A/S. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice, Queen's Bench Division - Zjednoczone Królestwo. # Szósta dyrektywa VAT. # Sprawa C-260/95.

  judgment · PL · 16 January 1997

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• Conclusions de l'avocat général La Pergola présentées le 16 janvier 1997. # Commissioners of Customs and Excise contre DFDS A/S. # Demande de décision préjudicielle: High Court of Justice, Queen's Bench Division - Royaume-Uni. # Sixième directive TVA - Régime particulier des agences de voyages - Lieu d'imposition de la prestation de services. # Affaire C-260/95.

  judgment · FR · 16 January 1997

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• Conclusiones del Abogado General La Pergola presentadas el 16 de enero de 1997. # Commissioners of Customs and Excise contra DFDS A/S. # Petición de decisión prejudicial: High Court of Justice, Queen's Bench Division - Reino Unido. # Sexta Directiva IVA - Régimen especial de las agencias de viajes - Lugar en que se somete a gravamen la prestación de servicios. # Asunto C-260/95.

  judgment · ES · 16 January 1997

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• Conclusioni dell'avvocato generale La Pergola del 16 gennaio 1997. # Commissioners of Customs and Excise contro DFDS A/S. # Domanda di pronuncia pregiudiziale: High Court of Justice, Queen's Bench Division - Regno Unito. # Sesta direttiva IVA - Regime particolare delle agenzie di viaggi - Luogo di imposizione della prestazione di servizi. # Causa C-260/95.

  judgment · IT · 16 January 1997

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• Conclusões do advogado-geral La Pergola apresentadas em 16 de Janeiro de 1997. # Commissioners of Customs and Excise contra DFDS A/S. # Pedido de decisão prejudicial: High Court of Justice, Queen's Bench Division - Reino Unido. # Sexta Directiva IVA - Regime especial das agências de viagens - Lugar de tributação da prestação de serviços. # Processo C-260/95.

  judgment · PT · 16 January 1997

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• Förslag till avgörande av generaladvokat La Pergola föredraget den 16 januari 1997. # Commissioners of Customs and Excise mot DFDS A/S. # Begäran om förhandsavgörande: High Court of Justice, Queen's Bench Division - Förenade kungariket. # Sjätte mervärdesskattedirektivet - Särskilda regler för resebyråer - Beskattningsort för tjänster. # Mål C-260/95.

  judgment · SV · 16 January 1997

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• Schlussanträge des Generalanwalts La Pergola vom 16. Januar 1997. # Commissioners of Customs and Excise gegen DFDS A/S. # Ersuchen um Vorabentscheidung: High Court of Justice, Queen's Bench Division - Vereinigtes Königreich. # Sechste Mehrwertsteuerrichtlinie - Sonderregelung für Reisebüros - Ort der Besteuerung einer Dienstleistung. # Rechtssache C-260/95.

  judgment · DE · 16 January 1997

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