Opinion of Mr Advocate General Fennelly delivered on 9 July 1998.#Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Sales promotion scheme - Goods supplied on redemption of vouchers - Supply for consideration - Price discounts and rebates - Definition.#Case C-48/97.

Record

Official report CELEX 61997CC0048 from European Union at Court of Justice of the European Union. Dated 9 July 1998. Status: decided.

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1. 9 July 1998

   Decided

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23 official files

• Opinion of Mr Advocate General Fennelly delivered on 9 July 1998.#Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Sales promotion scheme - Goods supplied on redemption of vouchers - Supply for consideration - Price discounts and rebates - Definition.#Case C-48/97.

  judgment · EN · 9 July 1998

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• Mišljenje nezavisnog odvjetnika Fennelly iznesen9. srpnja 1998.#Kuwait Petroleum (GB) Ltd protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: Value Added Tax and Duties Tribunal, London - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-48/97.

  judgment · HR · 9 July 1998

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• Návrhy generálneho advokáta - Fennelly - 9. júla 1998.#Kuwait Petroleum (GB) Ltd proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania Value Added Tax and Duties Tribunal, London - Spojené kráľovstvo.#Šiesta smernica DPH.#Vec C-48/97.

  judgment · SK · 9 July 1998

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• Fennelly főtanácsnok indítványa, az ismertetés napja: 1998. július 9.#Kuwait Petroleum (GB) Ltd kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: Value Added Tax and Duties Tribunal, London - Egyesült Királyság.#Hatodik HÉA irányelv.#C-48/97. sz. ügy.

  judgment · HU · 9 July 1998

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• Заключение на генералния адвокат Fennelly представено на9 юли 1998 г.#Kuwait Petroleum (GB) Ltd срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: Value Added Tax and Duties Tribunal, London - Обединеното кралство.#Шеста директива ДДС.#Дело C-48/97.

  judgment · BG · 9 July 1998

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• Konklużjonijiet ta' l-Avukat Ġenerali - Fennelly - 9 ta' Lulju 1998.#Kuwait Petroleum (GB) Ltd vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: Value Added Tax and Duties Tribunal, London - ir-Renju Unit.#Sitt Direttiva VAT.#Kawża C-48/97.

  judgment · MT · 9 July 1998

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• Generalinio advokato Fennelly išvada, pateikta 1998 m. liepos 9 d.#Kuwait Petroleum (GB) Ltd prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: Value Added Tax and Duties Tribunal, London - Jungtinė Karalystė.#Šeštoji PVM direktyva.#Byla C-48/97.

  judgment · LT · 9 July 1998

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• Sklepni predlogi generalnega pravobranilca - Fennelly - 9. julija 1998.#Kuwait Petroleum (GB) Ltd proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: Value Added Tax and Duties Tribunal, London - Združeno kraljestvo.#Šesta direktiva DDV.#Zadeva C-48/97.

  judgment · SL · 9 July 1998

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• Kohtujuristi ettepanek - Fennelly - 9. juuli 1998.#Kuwait Petroleum (GB) Ltd versus Commissioners of Customs & Excise.#Eelotsusetaotlus: Value Added Tax and Duties Tribunal, London - Ühendkuningriik.#Kuues käibemaksu direktiiv.#Kohtuasi C-48/97.

  judgment · ET · 9 July 1998

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• Opinia rzecznika generalnego Fennelly przedstawione w dniu 9 lipca 1998 r.#Kuwait Petroleum (GB) Ltd przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Value Added Tax and Duties Tribunal, London - Zjednoczone Królestwo.#Szósta dyrektywa VAT.#Sprawa C-48/97.

  judgment · PL · 9 July 1998

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• Stanovisko generálního advokáta - Fennelly - 9 července 1998.#Kuwait Petroleum (GB) Ltd proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: Value Added Tax and Duties Tribunal, London - Spojené království.#Šestá směrnice o DPH.#Věc C-48/97.

  judgment · CS · 9 July 1998

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• Julkisasiamiehen ratkaisuehdotus Fennelly 9 päivänä heinäkuuta 1998.#Kuwait Petroleum (GB) Ltd vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: Value Added Tax and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Kuudes alv-direktiivi - Myynninedistämiskampanja - Ostoseteleitä vastaan annetut tavarat - Vastikkeellinen luovutus - Käsite hinnanalennukset tai hyvitykset hinnasta.#Asia C-48/97.

  judgment · FI · 9 July 1998

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• Conclusões do advogado-geral Fennelly apresentadas em 9 de Julho de 1998.#Kuwait Petroleum (GB) Ltd contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: Value Added Tax and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Sistema de promoção das vendas - Bens entregues em troca de selos - Entrega a título oneroso - Descontos e abatimentos de preço - Conceito.#Processo C-48/97.

  judgment · PT · 9 July 1998

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• Conclusie van advocaat-generaal Fennelly van 9 juli 1998.#Kuwait Petroleum (GB) Ltd tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: Value Added Tax and Duties Tribunal, London - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Verkoopbevorderende actie - Afgifte van goederen tegen inwisseling van waardebonnen - Levering onder bezwarende titel - Prijskortingen en -rabatten - Begrip.#Zaak C-48/97.

  judgment · NL · 9 July 1998

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• Schlussanträge des Generalanwalts Fennelly vom 9. Juli 1998.#Kuwait Petroleum (GB) Ltd gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: Value Added Tax and Duties Tribunal, London - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Aktion zur Verkaufsförderung - Gegen Einlösung von Gutscheinen ausgehändigte Gegenstände - Entgeltliche Lieferung - Rabatte un Rückvergütungen auf den Preis - Begriff.#Rechtssache C-48/97.

  judgment · DE · 9 July 1998

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• Ģenerāladvokāta Fennelly secinājumi, sniegti 1998. gada 9.jūlijā.#Kuwait Petroleum (GB) Ltd pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: Value Added Tax and Duties Tribunal, London - Apvienotā Karaliste.#Sestā PVN direktīva.#Lieta C-48/97.

  judgment · LV · 9 July 1998

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• Conclusions de l'avocat général Fennelly présentées le 9 juillet 1998.#Kuwait Petroleum (GB) Ltd contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: Value Added Tax and Duties Tribunal, London - Royaume-Uni.#Sixième directive TVA - Système de promotion des ventes - Biens remis en échange de la reprise de bons - Livraison à titre onéreux - Rabais et ristournes de prix - Notion.#Affaire C-48/97.

  judgment · FR · 9 July 1998

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• Forslag til afgørelse fra generaladvokat Fennelly fremsat den 9. juli 1998.#Kuwait Petroleum (GB) Ltd mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: Value Added Tax and Duties Tribunal, London - Forenede Kongerige.#Sjette momsdirektiv - Salgsfremmeordning - Levering af goder ved indløsning af vouchere - Levering mod vederlag - Rabat og bonus - Begreb.#Sag C-48/97.

  judgment · DA · 9 July 1998

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• Προτάσεις του γενικού εισαγγελέα Fennelly της 9ης Ιουλίου 1998.#Kuwait Petroleum (GB) Ltd κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Value Added Tax and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Έκτη οδηγία περί ΦΠΑ - Σύστημα προωθήσεως των πωλήσεων - Αγαθά που εγχειρίζονται σε αντάλλαγμα της ανακτήσεως κουπονιών - Παράδοση εξ επαχθούς αιτίας - Εκπτώσεις και επιστροφές τιμήματος - Έννοια.#Υπόθεση C-48/97.

  judgment · EL · 9 July 1998

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• Conclusioni dell'avvocato generale Fennelly del 9 luglio 1998.#Kuwait Petroleum (GB) Ltd contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: Value Added Tax and Duties Tribunal, London - Regno Unito.#Sesta direttiva IVA - Sistema di vendita promozionale - Beni offerti dietro presentazione di buoni premio - Cessione a titolo oneroso - Ribassi e riduzioni di prezzo - Nozione.#Causa C-48/97.

  judgment · IT · 9 July 1998

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• Conclusiones del Abogado General Fennelly presentadas el 9 de julio de 1998.#Kuwait Petroleum (GB) Ltd contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: Value Added Tax and Duties Tribunal, London - Reino Unido.#Sexta Directiva del IVA - Sistema de promoción de ventas - Bienes entregados a cambio de vales - Entrega a título oneroso - Rebajas y descuentos de precio - Concepto.#Asunto C-48/97.

  judgment · ES · 9 July 1998

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• Concluziile avocatului general Fennelly prezentate la data de 9 iulie 1998.#Kuwait Petroleum (GB) Ltd împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Value Added Tax and Duties Tribunal, London - Regatul Unit.#A șasea directivă TVA.#Cauza C-48/97.

  judgment · RO · 9 July 1998

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• Förslag till avgörande av generaladvokat Fennelly föredraget den 9 juli 1998.#Kuwait Petroleum (GB) Ltd mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: Value Added Tax and Duties Tribunal, London - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Säljkampanj - Varor som utges i utbyte mot kuponger - Leverans mot vederlag - Rabatter - Begrepp.#Mål C-48/97.

  judgment · SV · 9 July 1998

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