Opinion of Mr Advocate General Cosmas delivered on 14 May 1998.#The Institute of the Motor Industry v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, London - United Kingdom.#VAT - Exemptions - Non-profit-making organisations with aims of a trade-union nature.#Case C-149/97.

Record

Official report CELEX 61997CC0149 from European Union at Court of Justice of the European Union. Dated 14 May 1998. Status: decided.

Timeline

1. 14 May 1998

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Mr Advocate General Cosmas delivered on 14 May 1998.#The Institute of the Motor Industry v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, London - United Kingdom.#VAT - Exemptions - Non-profit-making organisations with aims of a trade-union nature.#Case C-149/97.

  judgment · EN · 14 May 1998

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• Mišljenje nezavisnog odvjetnika Cosmas iznesen14. svibnja 1998.#The Institute of the Motor Industry protiv Commissioners of Customs and Excise.#Zahtjev za prethodnu odluku: Value Added Tax and Duties Tribunal, London - Ujedinjena Kraljevina.#PDV.#Predmet C-149/97.

  judgment · HR · 14 May 1998

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• Concluziile avocatului general Cosmas prezentate la data de 14 mai 1998.#The Institute of the Motor Industry împotriva Commissioners of Customs and Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Value Added Tax and Duties Tribunal, London - Regatul Unit.#TVA.#Cauza C-149/97.

  judgment · RO · 14 May 1998

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• Sklepni predlogi generalnega pravobranilca - Cosmas - 14. maja 1998.#The Institute of the Motor Industry proti Commissioners of Customs and Excise.#Predlog za sprejetje predhodne odločbe: Value Added Tax and Duties Tribunal, London - Združeno kraljestvo.#DDV.#Zadeva C-149/97.

  judgment · SL · 14 May 1998

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• Заключение на генералния адвокат Cosmas представено на14 май 1998 г.#The Institute of the Motor Industry срещу Commissioners of Customs and Excise.#Искане за преюдициално заключение: Value Added Tax and Duties Tribunal, London - Обединеното кралство.#ДДС.#Дело C-149/97.

  judgment · BG · 14 May 1998

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• Opinia rzecznika generalnego Cosmas przedstawione w dniu 14 maja 1998 r.#The Institute of the Motor Industry przeciwko Commissioners of Customs and Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Value Added Tax and Duties Tribunal, London - Zjednoczone Królestwo.#VAT.#Sprawa C-149/97.

  judgment · PL · 14 May 1998

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• Generalinio advokato Cosmas išvada, pateikta 1998 m. gegužės 14 d.#The Institute of the Motor Industry prieš Commissioners of Customs and Excise.#Prašymas priimti prejudicinį sprendimą: Value Added Tax and Duties Tribunal, London - Jungtinė Karalystė.#PVM.#Byla C-149/97.

  judgment · LT · 14 May 1998

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• Návrhy generálneho advokáta - Cosmas - 14. mája 1998.#The Institute of the Motor Industry proti Commissioners of Customs and Excise.#Návrh na začatie prejudiciálneho konania Value Added Tax and Duties Tribunal, London - Spojené kráľovstvo.#DPH.#Vec C-149/97.

  judgment · SK · 14 May 1998

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• Schlussanträge des Generalanwalts Cosmas vom 14. Mai 1998.#The Institute of the Motor Industry gegen Commissioners of Customs and Excise.#Ersuchen um Vorabentscheidung: Value Added Tax and Duties Tribunal, London - Vereinigtes Königreich.#Mehrwertsteuer - Befreiungen - Einrichtungen ohne Gewinnstreben, die gewerkschaftliche Ziele ('objectifs de nature syndicale') verfolgen.#Rechtssache C-149/97.

  judgment · DE · 14 May 1998

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• Förslag till avgörande av generaladvokat Cosmas föredraget den 14 maj 1998.#The Institute of the Motor Industry mot Commissioners of Customs and Excise.#Begäran om förhandsavgörande: Value Added Tax and Duties Tribunal, London - Förenade kungariket.#Mervärdeskatt - Undantag från skatteplikt - Organisationer som utan vinstintresse verkar i fackligt syfte.#Mål C-149/97.

  judgment · SV · 14 May 1998

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• Ģenerāladvokāta Cosmas secinājumi, sniegti 1998. gada 14.maijā.#The Institute of the Motor Industry pret Commissioners of Customs and Excise.#Lūgums sniegt prejudiciālu nolēmumu: Value Added Tax and Duties Tribunal, London - Apvienotā Karaliste.#PVN.#Lieta C-149/97.

  judgment · LV · 14 May 1998

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• Kohtujuristi ettepanek - Cosmas - 14. mai 1998.#The Institute of the Motor Industry versus Commissioners of Customs and Excise.#Eelotsusetaotlus: Value Added Tax and Duties Tribunal, London - Ühendkuningriik.#Käibemaks.#Kohtuasi C-149/97.

  judgment · ET · 14 May 1998

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• Konklużjonijiet ta' l-Avukat Ġenerali - Cosmas - 14 ta' Mejju 1998.#The Institute of the Motor Industry vs Commissioners of Customs and Excise.#Talba għal deċiżjoni preliminari: Value Added Tax and Duties Tribunal, London - ir-Renju Unit.#VAT.#Kawża C-149/97.

  judgment · MT · 14 May 1998

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• Conclusiones del Abogado General Cosmas presentadas el 14 de mayo de 1998.#The Institute of the Motor Industry contra Commissioners of Customs and Excise.#Petición de decisión prejudicial: Value Added Tax and Duties Tribunal, London - Reino Unido.#IVA - Exenciones - Organismos sin fin lucrativo que persiguen objetivos de naturaleza sindical.#Asunto C-149/97.

  judgment · ES · 14 May 1998

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• Julkisasiamiehen ratkaisuehdotus Cosmas 14 päivänä toukokuuta 1998.#The Institute of the Motor Industry vastaan Commissioners of Customs and Excise.#Ennakkoratkaisupyyntö: Value Added Tax and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Arvonlisävero - Vapautukset - Ammattijärjestöllisiä päämääriä edistävät voittoa tavoittelemattomat järjestöt.#Asia C-149/97.

  judgment · FI · 14 May 1998

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• Conclusões do advogado-geral Cosmas apresentadas em 14 de Maio de 1998.#The Institute of the Motor Industry contra Commissioners of Customs and Excise.#Pedido de decisão prejudicial: Value Added Tax and Duties Tribunal, London - Reino Unido.#IVA - Isenções - Organismos sem fins lucrativos que prossigam objectivos de natureza sindical.#Processo C-149/97.

  judgment · PT · 14 May 1998

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• Stanovisko generálního advokáta - Cosmas - 14 května 1998.#The Institute of the Motor Industry proti Commissioners of Customs and Excise.#Žádost o rozhodnutí o předběžné otázce: Value Added Tax and Duties Tribunal, London - Spojené království.#DPH.#Věc C-149/97.

  judgment · CS · 14 May 1998

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• Προτάσεις του γενικού εισαγγελέα Cosmas της 14ης Μαΐου 1998.#The Institute of the Motor Industry κατά Commissioners of Customs and Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Value Added Tax and Duties Tribunal, London - Ηνωμένο Βασίλειο.#ΦΠΑ - Απαλλαγές - Οργανισμοί μη κερδοσκοπικού σκοπού επιδιώκοντες συνδικαλιστικούς σκοπούς.#Υπόθεση C-149/97.

  judgment · EL · 14 May 1998

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• Conclusions de l'avocat général Cosmas présentées le 14 mai 1998.#The Institute of the Motor Industry contre Commissioners of Customs and Excise.#Demande de décision préjudicielle: Value Added Tax and Duties Tribunal, London - Royaume-Uni.#TVA - Exonérations - Organismes sans but lucratif poursuivant des objectifs de nature syndicale.#Affaire C-149/97.

  judgment · FR · 14 May 1998

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• Conclusie van advocaat-generaal Cosmas van 14 mei 1998.#The Institute of the Motor Industry tegen Commissioners of Customs and Excise.#Verzoek om een prejudiciële beslissing: Value Added Tax and Duties Tribunal, London - Verenigd Koninkrijk.#BTW - Vrijstellingen - Instellingen zonder winstoogmerk met doeleinden van syndicale aard.#Zaak C-149/97.

  judgment · NL · 14 May 1998

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• Cosmas főtanácsnok indítványa, az ismertetés napja: 1998. május 14.#The Institute of the Motor Industry kontra Commissioners of Customs and Excise.#Előzetes döntéshozatal iránti kérelem: Value Added Tax and Duties Tribunal, London - Egyesült Királyság.#HÉA.#C-149/97. sz. ügy.

  judgment · HU · 14 May 1998

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• Conclusioni dell'avvocato generale Cosmas del 14 maggio 1998.#The Institute of the Motor Industry contro Commissioners of Customs and Excise.#Domanda di pronuncia pregiudiziale: Value Added Tax and Duties Tribunal, London - Regno Unito.#IVA - Esenzioni - Organismi senza finalità di lucro che si prefiggono obiettivi di natura sindacale.#Causa C-149/97.

  judgment · IT · 14 May 1998

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• Forslag til afgørelse fra generaladvokat Cosmas fremsat den 14. maj 1998.#The Institute of the Motor Industry mod Commissioners of Customs and Excise.#Anmodning om præjudiciel afgørelse: Value Added Tax and Duties Tribunal, London - Forenede Kongerige.#Moms - Fritagelser - Organisationer, der ikke arbejder med gevinst for øje, og hvis formål er af fagforeningsmæssig karakter.#Sag C-149/97.

  judgment · DA · 14 May 1998

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