Opinion of Mr Advocate General Alber delivered on 18 January 2001.#Commissioners of Customs & Excise v Primback Ltd.#Reference for a preliminary ruling: House of Lords - United Kingdom.#Value added tax - Sixth Directive 77/388/EEC - Taxable amount - Retail credit sales of goods - Credit granted by a person other than the seller and at no cost to the customer - Payment by finance company to the seller of less than the price of the goods.#Case C-34/99.

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Official report CELEX 61999CC0034 from European Union at Court of Justice of the European Union. Dated 18 January 2001. Status: decided.

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• Opinion of Mr Advocate General Alber delivered on 18 January 2001.#Commissioners of Customs & Excise v Primback Ltd.#Reference for a preliminary ruling: House of Lords - United Kingdom.#Value added tax - Sixth Directive 77/388/EEC - Taxable amount - Retail credit sales of goods - Credit granted by a person other than the seller and at no cost to the customer - Payment by finance company to the seller of less than the price of the goods.#Case C-34/99.

  judgment · EN · 18 January 2001

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• Kohtujuristi ettepanek - Alber - 18. jaanuar 2001.#Commissioners of Customs & Excise versus Primback Ltd.#Eelotsusetaotlus: House of Lords - Ühendkuningriik.#Käibemaks - Kuues direktiiv 77/388/EMÜ.#Kohtuasi C-34/99.

  judgment · ET · 18 January 2001

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• Alber főtanácsnok indítványa, az ismertetés napja: 2001. január 18.#Commissioners of Customs & Excise kontra Primback Ltd.#Előzetes döntéshozatal iránti kérelem: House of Lords - Egyesült Királyság.#Hozzáadottérték-adó - 77/388/EGK Hatodik irányelv.#C-34/99. sz. ügy.

  judgment · HU · 18 January 2001

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• Concluziile avocatului general Alber prezentate la data de 18 ianuarie 2001.#Commissioners of Customs & Excise împotriva Primback Ltd.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: House of Lords - Regatul Unit.#Taxa pe valoare adăugată - A șasea directivă 77/388/CEE.#Cauza C-34/99.

  judgment · RO · 18 January 2001

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• Ģenerāladvokāta Alber secinājumi, sniegti 2001. gada 18.janvārī.#Commissioners of Customs & Excise pret Primback Ltd.#Lūgums sniegt prejudiciālu nolēmumu: House of Lords - Apvienotā Karaliste.#Pievienotās vērtības nodoklis - Sestā Direktīva 77/388/EEK.#Lieta C-34/99.

  judgment · LV · 18 January 2001

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• Sklepni predlogi generalnega pravobranilca - Alber - 18. januarja 2001.#Commissioners of Customs & Excise proti Primback Ltd.#Predlog za sprejetje predhodne odločbe: House of Lords - Združeno kraljestvo.#Davek na dodano vrednost.#Zadeva C-34/99.

  judgment · SL · 18 January 2001

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• Návrhy generálneho advokáta - Alber - 18. januára 2001.#Commissioners of Customs & Excise proti Primback Ltd.#Návrh na začatie prejudiciálneho konania House of Lords - Spojené kráľovstvo.#Daň z pridanej hodnoty.#Vec C-34/99.

  judgment · SK · 18 January 2001

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• Generalinio advokato Alber išvada, pateikta 2001 m. sausio 18 d.#Commissioners of Customs & Excise prieš Primback Ltd.#Prašymas priimti prejudicinį sprendimą: House of Lords - Jungtinė Karalystė.#Pridėtinės vertės mokesis - Šeštoji direktyva 77/388/EEB.#Byla C-34/99.

  judgment · LT · 18 January 2001

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• Opinia rzecznika generalnego Alber przedstawione w dniu 18 stycznia 2001 r.#Commissioners of Customs & Excise przeciwko Primback Ltd.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: House of Lords - Zjednoczone Królestwo.#podatek vat - Szósta dyrektywa 77/388/EWG.#Sprawa C-34/99.

  judgment · PL · 18 January 2001

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• Заключение на генералния адвокат Alber представено на18 януари 2001 г.#Commissioners of Customs & Excise срещу Primback Ltd.#Искане за преюдициално заключение: House of Lords - Обединеното кралство.#Данък върху добавената стойност - Шеста директива 77/388/ЕИО.#Дело C-34/99.

  judgment · BG · 18 January 2001

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• Konklużjonijiet ta' l-Avukat Ġenerali - Alber - 18 ta' Jannar 2001.#Commissioners of Customs & Excise vs Primback Ltd.#Talba għal deċiżjoni preliminari: House of Lords - ir-Renju Unit.#Taxxa fuq il-valur miżjud - Sitt Direttiva 77/388/KEE.#Kawża C-34/99.

  judgment · MT · 18 January 2001

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• Schlussanträge des Generalanwalts Alber vom 18. Januar 2001.#Commissioners of Customs & Excise gegen Primback Ltd.#Ersuchen um Vorabentscheidung: House of Lords - Vereinigtes Königreich.#Mehrwertsteuer - Sechste Richtlinie 77/388/EWG - Besteuerungsgrundlage - Verkauf von Waren auf Kredit durch einen Einzelhändler - Kredit, der ohne Kosten für den Kunden von einer anderen Person als dem Verkäufer gewährt wird - Zuwendung eines unter dem Kaufpreis liegenden Betrages durch die Finanzierungsgesellschaft an den Verkäufer.#Rechtssache C-34/99.

  judgment · DE · 18 January 2001

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• Förslag till avgörande av generaladvokat Alber föredraget den 18 januari 2001.#Commissioners of Customs & Excise mot Primback Ltd.#Begäran om förhandsavgörande: House of Lords - Förenade kungariket.#Mervärdesskatt - Sjätte direktivet 77/388/EEG - Beskattningsunderlag - En detaljhandlares försäljning av varor på kredit - Kredit utan kostnad för kunden som beviljas av annan än försäljaren - Betalning till försäljaren genom ett finansiellt institut med ett lägre belopp än varans pris.#Mål C-34/99.

  judgment · SV · 18 January 2001

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• Conclusions de l'avocat général Alber présentées le 18 janvier 2001.#Commissioners of Customs & Excise contre Primback Ltd.#Demande de décision préjudicielle: House of Lords - Royaume-Uni.#Taxe sur la valeur ajoutée - Sixième directive 77/388/CEE - Base d'imposition - Vente par un détaillant de marchandises à crédit - Crédit sans frais pour l'acheteur accordé par une personne autre que le vendeur - Versement par la société de financement au vendeur d'une somme inférieure au prix de la marchandise.#Affaire C-34/99.

  judgment · FR · 18 January 2001

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• Conclusiones del Abogado General Alber presentadas el 18 de enero de 2001.#Commissioners of Customs & Excise contra Primback Ltd.#Petición de decisión prejudicial: House of Lords - Reino Unido.#Impuesto sobre el valor añadido - Sexta Directiva 77/388/CEE - Base imponible - Venta de mercancías por un comerciante minorista mediante un crédito - Crédito sin gastos concedido al comprador por una persona distinta del vendedor - Abono al vendedor de un importe inferior al precio de la mercancía por la entidad financiera.#Asunto C-34/99.

  judgment · ES · 18 January 2001

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• Προτάσεις του γενικού εισαγγελέα Alber της 18ης Ιανουαρίου 2001.#Commissioners of Customs & Excise κατά Primback Ltd.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: House of Lords - Ηνωμένο Βασίλειο.#Φόρος προστιθεμένης αξίας - Έκτη οδηγία 77/388/ΕΟΚ - Βάση επιβολής του φόρου - Πώληση εμπορευμάτων επί πιστώσει από έμπορο λιανικής πωλήσεως - Πίστωση χωρίς έξοδα για τον αγοραστή χορηγούμενη από πρόσωπο διάφορο του πωλητή - Καταβολή εκ μέρους της εταιρίας χρηματοδοτήσεως προς τον πωλητή ποσού μικρότερου από την τιμή του εμπορεύματος.#Υπόθεση C-34/99.

  judgment · EL · 18 January 2001

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• Stanovisko generálního advokáta - Alber - 18 ledna 2001.#Commissioners of Customs & Excise proti Primback Ltd.#Žádost o rozhodnutí o předběžné otázce: House of Lords - Spojené království.#Daň z přidané hodnoty.#Věc C-34/99.

  judgment · CS · 18 January 2001

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• Forslag til afgørelse fra generaladvokat Alber fremsat den 18. januar 2001.#Commissioners of Customs & Excise mod Primback Ltd.#Anmodning om præjudiciel afgørelse: House of Lords - Forenede Kongerige.#Merværdiafgift - Sjette direktiv 77/388/EØF - Beskatningsgrundlag - En detailhandlers salg af varer på kredit - Kredit uden omkostninger for køberen og givet af en anden person end sælgeren - Finansieringsselskabets betaling til sælgeren af et lavere beløb end prisen for varen.#Sag C-34/99.

  judgment · DA · 18 January 2001

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• Julkisasiamiehen ratkaisuehdotus Alber 18 päivänä tammikuuta 2001.#Commissioners of Customs & Excise vastaan Primback Ltd.#Ennakkoratkaisupyyntö: House of Lords - Yhdistynyt kuningaskunta.#Arvonlisävero - Kuudes arvonlisäverodirektiivi 77/388/ETY - Veron peruste - Vähittäismyyjä myy tavaroita luotolla - Muun kuin myyjän ostajalle antama kuluton luotto - Rahoitusyhtiö suorittaa myyjälle tavaran kauppahintaa pienemmän summan.#Asia C-34/99.

  judgment · FI · 18 January 2001

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• Conclusie van advocaat-generaal Alber van 18 januari 2001.#Commissioners of Customs & Excise tegen Primback Ltd.#Verzoek om een prejudiciële beslissing: House of Lords - Verenigd Koninkrijk.#Belasting over toegevoegde waarde - Zesde richtlijn 77/388/EEG - Maatstaf van heffing - Verkoop door detailhandelaar van goederen op krediet - Door een ander dan verkoper aan koper verleend kosteloos krediet - Betaling door financieringsmaatschappij aan verkoper van lager bedrag dan prijs van het goed.#Zaak C-34/99.

  judgment · NL · 18 January 2001

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• Conclusioni dell'avvocato generale Alber del 18 gennaio 2001.#Commissioners of Customs & Excise contro Primback Ltd.#Domanda di pronuncia pregiudiziale: House of Lords - Regno Unito.#Imposta sul valore aggiunto - Sesta direttiva 77/388/CEE - Base imponibile - Vendita da parte di un rivenditore di beni con finanziamento - Finanziamento concesso da un soggetto diverso dal venditore senza costi aggiuntivi per l'acquirente - Versamento da parte della società finanziaria al venditore di una somma inferiore al prezzo di vendita della merce.#Causa C-34/99.

  judgment · IT · 18 January 2001

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• Conclusões do advogado-geral Alber apresentadas em 18 de Janeiro de 2001.#Commissioners of Customs & Excise contra Primback Ltd.#Pedido de decisão prejudicial: House of Lords - Reino Unido.#Imposto sobre o valor acrescentado - Sexta Directiva 77/388/CEE - Matéria colectável - Venda a crédito por um retalhista de mercadorias - Crédito sem despesas para o comprador concedido por pessoa diferente do vendedor - Pagamento ao vendedor de uma soma inferior ao preço da mercadoria pela sociedade de financiamento.#Processo C-34/99.

  judgment · PT · 18 January 2001

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• Mišljenje nezavisnog odvjetnika Alber iznesen18. siječnja 2001.#Commissioners of Customs & Excise protiv Primback Ltd.#Zahtjev za prethodnu odluku: House of Lords - Ujedinjena Kraljevina.#Porez na dodanu vrijednost - Šesta direktiva 77/388/EEZ.#Predmet C-34/99.

  judgment · HR · 18 January 2001

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