European Union · Report · CC
CELEX 61997CC0216
Opinion of Mr Advocate General Cosmas delivered on 17 November 1998.#Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, Belfast - United Kingdom.#VAT - Sixth Directive - Exemptions for certain activities in the public interest - Establishment - Organisation - Meaning - Services performed by an association of two natural persons (partnership).#Case C-216/97.
Original
Introduced
17 November 1998
Last action
17 November 1998 · Decided
Status
decided
Sponsors
—
Subjects
Taxation
Source updated
17 November 1998
Record
Official report CELEX 61997CC0216 from European Union at Court of Justice of the European Union. Dated 17 November 1998. Status: decided.
Timeline
17 November 1998
Decided
Source: work_date_document
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Documents
23 official files
Opinion of Mr Advocate General Cosmas delivered on 17 November 1998.#Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise.#Reference for a preliminary ruling: Value Added Tax and Duties Tribunal, Belfast - United Kingdom.#VAT - Sixth Directive - Exemptions for certain activities in the public interest - Establishment - Organisation - Meaning - Services performed by an association of two natural persons (partnership).#Case C-216/97.
judgment · EN · 17 November 1998
Mišljenje nezavisnog odvjetnika Cosmas iznesen17. studenog 1998.#Jennifer Gregg i Mervyn Gregg protiv Commissioners of Customs and Excise.#Zahtjev za prethodnu odluku: Value Added Tax and Duties Tribunal, Belfast - Ujedinjena Kraljevina.#Šesta direktiva.#Predmet C-216/97.
judgment · HR · 17 November 1998
Заключение на генералния адвокат Cosmas представено на17 ноември 1998 г.#Jennifer Gregg и Mervyn Gregg срещу Commissioners of Customs and Excise.#Искане за преюдициално заключение: Value Added Tax and Duties Tribunal, Belfast - Обединеното кралство.#ДДС - Шеста директива.#Дело C-216/97.
judgment · BG · 17 November 1998
Kohtujuristi ettepanek - Cosmas - 17. november 1998.#Jennifer Gregg ja Mervyn Gregg versus Commissioners of Customs and Excise.#Eelotsusetaotlus: Value Added Tax and Duties Tribunal, Belfast - Ühendkuningriik.#Käibemaks - Kuues direktiiv.#Kohtuasi C-216/97.
judgment · ET · 17 November 1998
Stanovisko generálního advokáta - Cosmas - 17 listopadu 1998.#Jennifer Gregg a Mervyn Gregg proti Commissioners of Customs and Excise.#Žádost o rozhodnutí o předběžné otázce: Value Added Tax and Duties Tribunal, Belfast - Spojené království.#DPH - Šestá směrnice.#Věc C-216/97.
judgment · CS · 17 November 1998
Sklepni predlogi generalnega pravobranilca - Cosmas - 17. novembra 1998.#Jennifer Gregg in Mervyn Gregg proti Commissioners of Customs and Excise.#Predlog za sprejetje predhodne odločbe: Value Added Tax and Duties Tribunal, Belfast - Združeno kraljestvo.#DDV - Šesta direktiva.#Zadeva C-216/97.
judgment · SL · 17 November 1998
Ģenerāladvokāta Cosmas secinājumi, sniegti 1998. gada 17.novembrī.#Jennifer Gregg un Mervyn Gregg pret Commissioners of Customs and Excise.#Lūgums sniegt prejudiciālu nolēmumu: Value Added Tax and Duties Tribunal, Belfast - Apvienotā Karaliste.#PVN - Sestā Direktīva.#Lieta C-216/97.
judgment · LV · 17 November 1998
Opinia rzecznika generalnego Cosmas przedstawione w dniu 17 listopada 1998 r.#Jennifer Gregg i Mervyn Gregg przeciwko Commissioners of Customs and Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Value Added Tax and Duties Tribunal, Belfast - Zjednoczone Królestwo.#VAT - Szósta dyrektywa.#Sprawa C-216/97.
judgment · PL · 17 November 1998
Generalinio advokato Cosmas išvada, pateikta 1998 m. lapkričio 17 d.#Jennifer Gregg ir Mervyn Gregg prieš Commissioners of Customs and Excise.#Prašymas priimti prejudicinį sprendimą: Value Added Tax and Duties Tribunal, Belfast - Jungtinė Karalystė.#PVM - Šeštoji direktyva.#Byla C-216/97.
judgment · LT · 17 November 1998
Förslag till avgörande av generaladvokat Cosmas föredraget den 17 november 1998.#Jennifer Gregg och Mervyn Gregg mot Commissioners of Customs and Excise.#Begäran om förhandsavgörande: Value Added Tax and Duties Tribunal, Belfast - Förenade kungariket.#Mervärdesskatt - Sjätte direktivet - Undantag för vissa verksamheter av allmänintresse - Inrättning - Organ och organisation - Begrepp - Tjänster som tillhandahålls av en sammanslutning bestående av två fysiska personer ('partnership').#Mål C-216/97.
judgment · SV · 17 November 1998
Conclusões do advogado-geral Cosmas apresentadas em 17 de Novembro de 1998.#Jennifer Gregg e Mervyn Gregg contra Commissioners of Customs and Excise.#Pedido de decisão prejudicial: Value Added Tax and Duties Tribunal, Belfast - Reino Unido.#IVA - Sexta Directiva - Isenção de certas actividades de interesse geral - Estabelecimento - Organismo - Conceito - Prestações efectuadas por uma associação constituída por duas pessoas singulares (partnership).#Processo C-216/97.
judgment · PT · 17 November 1998
Concluziile avocatului general Cosmas prezentate la data de 17 noiembrie 1998.#Jennifer Gregg și Mervyn Gregg împotriva Commissioners of Customs and Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Value Added Tax and Duties Tribunal, Belfast - Regatul Unit.#TVA - A șasea directivă.#Cauza C-216/97.
judgment · RO · 17 November 1998
Konklużjonijiet ta' l-Avukat Ġenerali - Cosmas - 17 ta' Novembru 1998.#Jennifer Gregg u Mervyn Gregg vs Commissioners of Customs and Excise.#Talba għal deċiżjoni preliminari: Value Added Tax and Duties Tribunal, Belfast - ir-Renju Unit.#VAT - Sitt Direttiva.#Kawża C-216/97.
judgment · MT · 17 November 1998
Προτάσεις του γενικού εισαγγελέα Cosmas της 17ης Νοεμβρίου 1998.#Jennifer Gregg και Mervyn Gregg κατά Commissioners of Customs and Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Value Added Tax and Duties Tribunal, Belfast - Ηνωμένο Βασίλειο.#ΦΠΑ - Έκτη οδηγία - Απαλλαγές ορισμένων δραστηριοτήτων γενικού συμφέροντος - Ίδρυμα - Οργανισμός - Έννοια - Παροχή υπηρεσιών από ένωση συνισταμένη από δύο φυσικά πρόσωπα (partnership).#Υπόθεση C-216/97.
judgment · EL · 17 November 1998
Forslag til afgørelse fra generaladvokat Cosmas fremsat den 17. november 1998.#Jennifer Gregg og Mervyn Gregg mod Commissioners of Customs and Excise.#Anmodning om præjudiciel afgørelse: Value Added Tax and Duties Tribunal, Belfast - Forenede Kongerige.#Moms - Sjette direktiv - Fritagelse for visse former for virksomhed af almen interesse - Institution - Organ - Begreb - Ydelser udført af et forretningsfællesskab, der drives af to fysiske personer ('partnership').#Sag C-216/97.
judgment · DA · 17 November 1998
Conclusioni dell'avvocato generale Cosmas del 17 novembre 1998.#Jennifer Gregg e Mervyn Gregg contro Commissioners of Customs and Excise.#Domanda di pronuncia pregiudiziale: Value Added Tax and Duties Tribunal, Belfast - Regno Unito.#IVA - Sesta direttiva - Esenzioni di talune attività di interesse generale - Istituto - Organismo - Nozione - Prestazioni effettuate da un'associazione costituita da due persone fisiche ('partnership').#Causa C-216/97.
judgment · IT · 17 November 1998
Návrhy generálneho advokáta - Cosmas - 17. novembra 1998.#Jennifer Gregg a Mervyn Gregg proti Commissioners of Customs and Excise.#Návrh na začatie prejudiciálneho konania Value Added Tax and Duties Tribunal, Belfast - Spojené kráľovstvo.#DPH - Šiesta smernica.#Vec C-216/97.
judgment · SK · 17 November 1998
Cosmas főtanácsnok indítványa, az ismertetés napja: 1998. november 17.#Jennifer Gregg és Mervyn Gregg kontra Commissioners of Customs and Excise.#Előzetes döntéshozatal iránti kérelem: Value Added Tax and Duties Tribunal, Belfast - Egyesült Királyság.#HÉA - Hatodik irányelv.#C-216/97. sz. ügy.
judgment · HU · 17 November 1998
Conclusiones del Abogado General Cosmas presentadas el 17 de noviembre de 1998.#Jennifer Gregg y Mervyn Gregg contra Commissioners of Customs and Excise.#Petición de decisión prejudicial: Value Added Tax and Duties Tribunal, Belfast - Reino Unido.#IVA - Sexta Directiva - Exención de ciertas actividades de interés general - Establecimiento - Organismo - Concepto - Prestaciones efectuadas por una sociedad integrada per dos personas físicas ("partnership").#Asunto C-216/97.
judgment · ES · 17 November 1998
Schlussanträge des Generalanwalts Cosmas vom 17. November 1998.#Jennifer Gregg und Mervyn Gregg gegen Commissioners of Customs and Excise.#Ersuchen um Vorabentscheidung: Value Added Tax and Duties Tribunal, Belfast - Vereinigtes Königreich.#Mehrwertsteuer - Sechste Richtlinie - Steuerbefreiungen bestimmter dem Gemeinwohl dienender Tätigkeiten - Einrichtung - Begriff - Leistungen, die von einer aus zwei natürlichen Personen bestehenden Vereinigung ('Partnership') erbracht werden.#Rechtssache C-216/97.
judgment · DE · 17 November 1998
Conclusie van advocaat-generaal Cosmas van 17 november 1998.#Jennifer Gregg en Mervyn Gregg tegen Commissioners of Customs and Excise.#Verzoek om een prejudiciële beslissing: Value Added Tax and Duties Tribunal, Belfast - Verenigd Koninkrijk.#BTW - Zesde richtlijn - Vrijstellingen voor bepaalde activiteiten van algemeen belang - Inrichting - Organisatie - Begrip - Diensten van associatie van twee natuurlijke personen ('partnership').#Zaak C-216/97.
judgment · NL · 17 November 1998
Conclusions de l'avocat général Cosmas présentées le 17 novembre 1998.#Jennifer Gregg et Mervyn Gregg contre Commissioners of Customs and Excise.#Demande de décision préjudicielle: Value Added Tax and Duties Tribunal, Belfast - Royaume-Uni.#TVA - Sixième directive - Exonérations de certaines activités d'intérêt général - Etablissement - Organisme - Notion - Prestations effectuées par une association constituée par deux personnes physiques ('partnership').#Affaire C-216/97.
judgment · FR · 17 November 1998
Julkisasiamiehen ratkaisuehdotus Cosmas 17 päivänä marraskuuta 1998.#Jennifer Gregg ja Mervyn Gregg vastaan Commissioners of Customs and Excise.#Ennakkoratkaisupyyntö: Value Added Tax and Duties Tribunal, Belfast - Yhdistynyt kuningaskunta.#Arvonlisävero - Kuudes direktiivi - Tietyille yleishyödyllisille toiminnoille myönnettävät vapautukset - Laitoksen käsite - Kahden luonnollisen henkilön muodostaman yhtiön (partnership) suorittamat palvelut.#Asia C-216/97.
judgment · FI · 17 November 1998
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- Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:61997CC0216
- Open data entity: http://publications.europa.eu/resource/cellar/643bf2a0-219d-44f1-9a70-07c13ad6d337
- eurlex · 61997CC0216 · source updated 17 November 1998