Skip to content
PoliticalRepoPoliticalRepo

European Union · Report · CC

CELEX 61996CC0118

Opinion of Mr Advocate General Tesauro delivered on 23 September 1997.#Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län.#Reference for a preliminary ruling: Länsrätten i Dalarnas Län - Sweden.#Freedom to provide services - Free movement of capital - Taxation of savings in the form of life assurance - Legislation of a Member State establishing different tax regimes according to the place of establishment of the undertaking providing the services.#Case C-118/96.

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

Introduced

23 September 1997

Last action

23 September 1997 · Decided

Status

decided

Sponsors

—

Subjects

Taxation

Source updated

23 September 1997

Taxation

Official sourceDownload fileView documentsShare

Records

Official report CELEX 61996CC0118 from European Union at Court of Justice of the European Union. Dated 23 September 1997. Status: decided.

Timeline

  1. 23 September 1997

    Decided

    Source: work_date_document

Votes

No vote records are attached yet.

Versions

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

Documents

23 official files

Mišljenje nezavisnog odvjetnika Tesauro iznesen23. rujna 1997.#Jessica Safir protiv Skattemyndigheten i Dalarnas län, ranije Skattemyndigheten i Kopparbergs län.#Zahtjev za prethodnu odluku: Länsrätten i Dalarnas län - Švedska.#Slobodno pružanje usluga.#Predmet C-118/96.

View fileDownload file

Reading translation

Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Mišljenje nezavisnog odvjetnika Tesauro iznesen23. rujna 1997.#Jessica Safir protiv Skattemyndigheten i Dalarnas län, ranije Skattemyndigheten i Kopparbergs län.#Zahtjev za prethodnu odluku: Länsrätten i Dalarnas län - Švedska.#Slobodno pružanje usluga.#Predmet C-118/96.

    judgment · HR · 23 September 1997

    ViewDownloadOpen at official source

  • Opinia rzecznika generalnego Tesauro przedstawione w dniu 23 września 1997 r.#Jessica Safir przeciwko Skattemyndigheten i Dalarnas län, uprzednio Skattemyndigheten i Kopparbergs län.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Länsrätten i Dalarnas län - Szwecja.#Swobodne świadczenie usług.#Sprawa C-118/96.

    judgment · PL · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Tesauro főtanácsnok indítványa, az ismertetés napja: 1997. szeptember 23.#Jessica Safir kontra Skattemyndigheten i Dalarnas län, korábban: Skattemyndigheten i Kopparbergs län.#Előzetes döntéshozatal iránti kérelem: Länsrätten i Dalarnas län - Svédország.#Szolgáltatásnyújtás szabadsága.#C-118/96. sz. ügy.

    judgment · HU · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Stanovisko generálního advokáta - Tesauro - 23 září 1997.#Jessica Safir proti Skattemyndigheten i Dalarnas län, původně Skattemyndigheten i Kopparbergs län.#Žádost o rozhodnutí o předběžné otázce: Länsrätten i Dalarnas län - Švédsko.#Volný pohyb služeb.#Věc C-118/96.

    judgment · CS · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Konklużjonijiet ta' l-Avukat Ġenerali - Tesauro - 23 ta' Settembru 1997.#Jessica Safir vs Skattemyndigheten i Dalarnas län, magħrufa qabel bħala Skattemyndigheten i Kopparbergs län.#Talba għal deċiżjoni preliminari: Länsrätten i Dalarnas län - l-Iżvezja.#Libertà li jiġu provduti servizzi.#Kawża C-118/96.

    judgment · MT · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Заключение на генералния адвокат Tesauro представено на23 септември 1997 г.#Jessica Safir срещу Skattemyndigheten i Dalarnas län, преди Skattemyndigheten i Kopparbergs län.#Искане за преюдициално заключение: Länsrätten i Dalarnas län - Швеция.#Свободно предоставяне на услуги.#Дело C-118/96.

    judgment · BG · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Ģenerāladvokāta Tesauro secinājumi, sniegti 1997. gada 23.septembrī.#Jessica Safir pret Skattemyndigheten i Dalarnas län, iepriekš Skattemyndigheten i Kopparbergs län.#Lūgums sniegt prejudiciālu nolēmumu: Länsrätten i Dalarnas län - Zviedrija.#Pakalpojumu sniegšanas brīvība.#Lieta C-118/96.

    judgment · LV · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Concluziile avocatului general Tesauro prezentate la data de 23 septembrie 1997.#Jessica Safir împotriva Skattemyndigheten i Dalarnas län, fost Skattemyndigheten i Kopparbergs län.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Länsrätten i Dalarnas län - Suedia.#Libertatea de a presta servicii.#Cauza C-118/96.

    judgment · RO · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Sklepni predlogi generalnega pravobranilca - Tesauro - 23. septembra 1997.#Jessica Safir proti Skattemyndigheten i Dalarnas län, nekdanji Skattemyndigheten i Kopparbergs län.#Predlog za sprejetje predhodne odločbe: Länsrätten i Dalarnas län - Švedska.#Prosto opravljanje storitev.#Zadeva C-118/96.

    judgment · SL · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Generalinio advokato Tesauro išvada, pateikta 1997 m. rugsėjo 23 d.#Jessica Safir prieš Skattemyndigheten i Dalarnas län, anksčiau Skattemyndigheten i Kopparbergs län.#Prašymas priimti prejudicinį sprendimą: Länsrätten i Dalarnas län - Švedija.#Laisvė teikti paslaugas.#Byla C-118/96.

    judgment · LT · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Návrhy generálneho advokáta - Tesauro - 23. septembra 1997.#Jessica Safir proti Skattemyndigheten i Dalarnas län, pôvodne Skattemyndigheten i Kopparbergs län.#Návrh na začatie prejudiciálneho konania Länsrätten i Dalarnas län - Švédsko.#Slobodné poskytovanie služieb.#Vec C-118/96.

    judgment · SK · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Förslag till avgörande av generaladvokat Tesauro föredraget den 23 september 1997.#Jessica Safir mot Skattemyndigheten i Dalarnas län, tidigare Skattemyndigheten i Kopparbergs län.#Begäran om förhandsavgörande: Länsrätten i Dalarnas län - Sverige.#Frihet att tillhandahålla tjänster - Fri rörlighet för kapital - Beskattning av livförsäkringssparande - Lagstiftning i en medlemsstat som inrättar olika beskattningssystem beroende på det tjänsteproducerande företagets etableringsort.#Mål C-118/96.

    judgment · SV · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Julkisasiamiehen ratkaisuehdotus Tesauro 23 päivänä syyskuuta 1997.#Jessica Safir vastaan Skattemyndigheten i Dalarnas län, aiemmin Skattemyndigheten i Kopparbergs län.#Ennakkoratkaisupyyntö: Länsrätten i Dalarnas län - Ruotsi.#Palvelujen tarjoamisen vapaus - Pääomien vapaa liikkuvuus - Henkivakuutussäästämisen verotus - Jäsenvaltion lainsäädäntö, jonka perusteella sovelletaan eri verosäännöksiä palveluja tarjoavan yrityksen sijoittautumispaikan mukaan.#Asia C-118/96.

    judgment · FI · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Προτάσεις του γενικού εισαγγελέα Tesauro της 23ης Σεπτεμβρίου 1997.#Jessica Safir κατά Skattemyndigheten i Dalarnas län, πρώην Skattemyndigheten i Kopparbergs län.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Länsrätten i Dalarnas län - Σουηδία.#Ελεύθερη παροχή υπηρεσιών - Ελεύθερη κυκλοφορία των κεφαλαίων - Φορολόγηση της αποταμιεύσεως που πραγματοποιείται υπό μορφή ασφαλίσεως ζωής - Νομοθεσία κράτους μέλους προβλέπουσα διαφορετικό φορολογικό καθεστώς αναλόγως του τόπου εγκαταστάσεως της παρέχουσας υπηρεσίες επιχειρήσεως.#Υπόθεση C-118/96.

    judgment · EL · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Conclusie van advocaat-generaal Tesauro van 23 september 1997.#Jessica Safir tegen Skattemyndigheten i Dalarnas län, voorheen Skattemyndigheten i Kopparbergs län.#Verzoek om een prejudiciële beslissing: Länsrätten i Dalarnas län - Zweden.#Vrij verrichten van diensten - Vrij verkeer van kapitaal - Belastingheffing op spaartegoeden in vorm van levensverzekering - Wettelijke regeling van lidstaat die verschillende belastingregelingen voorschrijft naar gelang de plaats van vestiging van de dienstverrichtende onderneming.#Zaak C-118/96.

    judgment · NL · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Conclusões do advogado-geral Tesauro apresentadas em 23 de Septembro de 1997.#Jessica Safir contra Skattemyndigheten i Dalarnas län, anteriormente Skattemyndigheten i Kopparbergs län.#Pedido de decisão prejudicial: Länsrätten i Dalarnas län - Suécia.#Livre prestação de serviços - Livre circulação de capitais - Tributação da poupança constituída sob a forma de seguro de vida - Legislação de um Estado-Membro que institui regimes de tributação distintos conforme o lugar de estabelecimento da empresa prestadora de serviços.#Processo C-118/96.

    judgment · PT · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Schlussanträge des Generalanwalts Tesauro vom 23. September 1997.#Jessica Safir gegen Skattemyndigheten i Dalarnas län, zuvor Skattemyndigheten i Kopparbergs län.#Ersuchen um Vorabentscheidung: Länsrätten i Dalarnas län - Schweden.#Freier Dienstleistungsverkehr - Freier Kapitalverkehr - Besteuerung des Sparens im Rahmen einer Lebensversicherung - Rechtsvorschriften eines Mitgliedstaats über unterschiedliche Besteuerungsmodalitäten je nach Sitz des Dienstleistungsunternehmens.#Rechtssache C-118/96.

    judgment · DE · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Conclusions de l'avocat général Tesauro présentées le 23 septembre 1997.#Jessica Safir contre Skattemyndigheten i Dalarnas län, anciennement Skattemyndigheten i Kopparbergs län.#Demande de décision préjudicielle: Länsrätten i Dalarnas - Suède.#Libre prestation des services - Libre circulation des capitaux - Fiscalité de l'épargne constituée sous forme d'assurance vie - Législation d'un État membre instaurant des régimes d'imposition distincts selon le lieu d'établissement de l'entreprise prestataire de services.#Affaire C-118/96.

    judgment · FR · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Forslag til afgørelse fra generaladvokat Tesauro fremsat den 23. september 1997.#Jessica Safir mod Skattemyndigheten i Dalarnas län, tidligere Skattemyndigheten i Kopparbergs län.#Anmodning om præjudiciel afgørelse: Länsrätten i Dalarnas län - Sverige.#Fri udveksling af tjenesteydelser - Frie kapitalbevægelser - Beskatning af livsforsikringsopsparing - Lovgivning i en medlemsstat, hvorved der er indført forskellige beskatningsordninger, alt efter hvor den virksomhed, der udfører tjenesteydelsen, er etableret.#Sag C-118/96.

    judgment · DA · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Conclusiones del Abogado General Tesauro presentadas el 23 de septiembre de 1997.#Jessica Safir contra Skattemyndigheten i Dalarnas län, antes Skattemyndigheten i Kopparbergs län.#Petición de decisión prejudicial: Länsrätten i Dalarnas län - Suecia.#Libre prestación de servicios - Libre circulación de capitales - Tributación del ahorro constituido en forma de seguro de vida - Legislación de un Estado miembro por la que se establecen distintos regímenes impositivos según el lugar de establecimiento de la empresa que presta el servicio.#Asunto C-118/96.

    judgment · ES · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Conclusioni dell'avvocato generale Tesauro del 23 settembre 1997.#Jessica Safir contro Skattemyndigheten i Dalarnas län, già Skattemyndigheten i Kopparbergs län.#Domanda di pronuncia pregiudiziale: Länsrätten i Dalarnas län - Svezia.#Libera prestazione dei servizi - Libera circolazione dei capitali - Imposizione fiscale del risparmio effettuato sotto forma di assicurazione sulla vita - Normativa di uno Stato membro che istituisce regimi impositivi diversi a seconda della sede dell'impresa prestatrice dei servizi.#Causa C-118/96.

    judgment · IT · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Kohtujuristi ettepanek - Tesauro - 23. september 1997.#Jessica Safir versus Skattemyndigheten i Dalarnas län, varem Skattemyndigheten i Kopparbergs län.#Eelotsusetaotlus: Länsrätten i Dalarnas län - Rootsi.#Teenuste osutamise vabadus.#Kohtuasi C-118/96.

    judgment · ET · 23 September 1997

    ViewDownloadOpen at official source

    Reading translation

    Translate this document into your language. PoliticalRepo does not store a separate copy per EU language.

    On-demand whole-document translation with a downloadable PDF (logo + link to the official source). The official file stays authoritative.

  • Opinion of Mr Advocate General Tesauro delivered on 23 September 1997.#Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län.#Reference for a preliminary ruling: Länsrätten i Dalarnas Län - Sweden.#Freedom to provide services - Free movement of capital - Taxation of savings in the form of life assurance - Legislation of a Member State establishing different tax regimes according to the place of establishment of the undertaking providing the services.#Case C-118/96.

    judgment · EN · 23 September 1997

    ViewDownloadOpen at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.