Opinion of Mr Advocate General Mischo delivered on 11 January 2001.#Freemans plc v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Taxable amount - Discount accounted for at the time of the supply - Price reduction after the supply takes place.#Case C-86/99.

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Official report CELEX 61999CC0086 from European Union at Court of Justice of the European Union. Dated 11 January 2001. Status: decided.

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23 official files

• Opinion of Mr Advocate General Mischo delivered on 11 January 2001.#Freemans plc v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Taxable amount - Discount accounted for at the time of the supply - Price reduction after the supply takes place.#Case C-86/99.

  judgment · EN · 11 January 2001

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• Mišljenje nezavisnog odvjetnika Mischo iznesen11. siječnja 2001.#Freemans plc protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-86/99.

  judgment · HR · 11 January 2001

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• Stanovisko generálního advokáta - Mischo - 11 ledna 2001.#Freemans plc proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, London - Spojené království.#Šestá směrnice o DPH.#Věc C-86/99.

  judgment · CS · 11 January 2001

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• Opinia rzecznika generalnego Mischo przedstawione w dniu 11 stycznia 2001 r.#Freemans plc przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, London - Zjednoczone Królestwo.#Szósta dyrektywa VAT.#Sprawa C-86/99.

  judgment · PL · 11 January 2001

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• Návrhy generálneho advokáta - Mischo - 11. januára 2001.#Freemans plc proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania VAT and Duties Tribunal, London - Spojené kráľovstvo.#Šiesta smernica DPH.#Vec C-86/99.

  judgment · SK · 11 January 2001

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• Generalinio advokato Mischo išvada, pateikta 2001 m. sausio 11 d.#Freemans plc prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, London - Jungtinė Karalystė.#Šeštoji PVM direktyva.#Byla C-86/99.

  judgment · LT · 11 January 2001

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• Ģenerāladvokāta Mischo secinājumi, sniegti 2001. gada 11.janvārī.#Freemans plc pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London - Apvienotā Karaliste.#Sestā PVN direktīva.#Lieta C-86/99.

  judgment · LV · 11 January 2001

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• Заключение на генералния адвокат Mischo представено на11 януари 2001 г.#Freemans plc срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: VAT and Duties Tribunal, London - Обединеното кралство.#Шеста директива ДДС.#Дело C-86/99.

  judgment · BG · 11 January 2001

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• Konklużjonijiet ta' l-Avukat Ġenerali - Mischo - 11 ta' Jannar 2001.#Freemans plc vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.#Sitt Direttiva VAT.#Kawża C-86/99.

  judgment · MT · 11 January 2001

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• Sklepni predlogi generalnega pravobranilca - Mischo - 11. januarja 2001.#Freemans plc proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London - Združeno kraljestvo.#Šesta direktiva DDV.#Zadeva C-86/99.

  judgment · SL · 11 January 2001

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• Mischo főtanácsnok indítványa, az ismertetés napja: 2001. január 11.#Freemans plc kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London - Egyesült Királyság.#Hatodik HÉA irányelv.#C-86/99. sz. ügy.

  judgment · HU · 11 January 2001

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• Concluziile avocatului general Mischo prezentate la data de 11 ianuarie 2001.#Freemans plc împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: VAT and Duties Tribunal, London - Regatul Unit.#A șasea directivă TVA.#Cauza C-86/99.

  judgment · RO · 11 January 2001

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• Kohtujuristi ettepanek - Mischo - 11. jaanuar 2001.#Freemans plc versus Commissioners of Customs & Excise.#Eelotsusetaotlus: VAT and Duties Tribunal, London - Ühendkuningriik.#Kuues käibemaksu direktiiv.#Kohtuasi C-86/99.

  judgment · ET · 11 January 2001

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• Conclusie van advocaat-generaal Mischo van 11 januari 2001.#Freemans plc tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Maatstaf van heffing - Korting verkregen op het tijdstip waarop de handeling wordt verricht - Prijsvermindering nadat de handeling heeft plaatsgevonden.#Zaak C-86/99.

  judgment · NL · 11 January 2001

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• Conclusions de l'avocat général Mischo présentées le 11 janvier 2001.#Freemans plc contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: VAT and Duties Tribunal, London - Royaume-Uni.#Sixième directive TVA - Base d'imposition - Ristourne acquise au moment où s'effectue l'opération - Réduction de prix après le moment où s'effectue l'opération.#Affaire C-86/99.

  judgment · FR · 11 January 2001

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• Conclusiones del Abogado General Mischo presentadas el 11 de enero de 2001.#Freemans plc contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Base imponible - Descuento con efecto en el mismo momento en que la operación se realiza - Reducción del precio después del momento en que la operación queda formalizada.#Asunto C-86/99.

  judgment · ES · 11 January 2001

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• Conclusioni dell'avvocato generale Mischo del 11 gennaio 2001.#Freemans plc contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London - Regno Unito.#Sesta direttiva IVA - Base imponibile - Riduzione di prezzo acquisita al momento in cui si compie l'operazione - Riduzione di prezzo dopo che l'operazione è stata effettuata.#Causa C-86/99.

  judgment · IT · 11 January 2001

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• Schlussanträge des Generalanwalts Mischo vom 11. Januar 2001.#Freemans plc gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Besteuerungsgrundlage - Im Zeitpunkt der Bewirkung des Umsatzes erhaltener Rabatt - Preisnachlass nach der Bewirkung des Umsatzes.#Rechtssache C-86/99.

  judgment · DE · 11 January 2001

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• Julkisasiamiehen ratkaisuehdotus Mischo 11 päivänä tammikuuta 2001.#Freemans plc vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - Veron peruste - Hyvitys, joka toteutuu liiketoimen suorittamishetkellä - Liiketoimen suorittamisen jälkeen myönnettävä hinnanalennus.#Asia C-86/99.

  judgment · FI · 11 January 2001

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• Forslag til afgørelse fra generaladvokat Mischo fremsat den 11. januar 2001.#Freemans plc mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London - Forenede Kongerige.#Sjette momsdirektiv - Beskatningsgrundlag - Bonus, som opnås på det tidspunkt, hvor transaktionen finder sted - Afslag i prisen efter det tidspunkt, hvor transaktionen har fundet sted.#Sag C-86/99.

  judgment · DA · 11 January 2001

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• Förslag till avgörande av generaladvokat Mischo föredraget den 11 januari 2001.#Freemans plc mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Beskattningsunderlag - Rabatt som kontoförs vid tidpunkten för tillhandahållandet - Prisnedsättning efter det att tillhandahållandet ägt rum.#Mål C-86/99.

  judgment · SV · 11 January 2001

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• Conclusões do advogado-geral Mischo apresentadas em 11 de Janeiro de 2001.#Freemans plc contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Matéria colectável - Abatimento concedido no momento em que se efectua a operação - Redução de preço posterior ao momento em que se realiza a operação.#Processo C-86/99.

  judgment · PT · 11 January 2001

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• Προτάσεις του γενικού εισαγγελέα Mischo της 11ης Ιανουαρίου 2001.#Freemans plc κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Βάση επιβολής του φόρου - Επιστροφή τιμήματος χορηγούμενη κατά τον χρόνο διενεργείας της πράξεως - Μείωση της τιμής μετά τον χρόνο διενεργείας της πράξεως.#Υπόθεση C-86/99.

  judgment · EL · 11 January 2001

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