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CELEX 61999CC0113

Opinion of Mr Advocate General Fennelly delivered on 21 September 2000.#Herta Schmid, acting as insolvency administrator for P.P. Handels GmbH, in liquidation v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Minimum tax on capital companies.#Case C-113/99.

decidedEuropean Union· Court of Justice of the European Union· EN

Introduced

21 September 2000

Last action

21 September 2000 · Decided

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decided

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Taxation

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21 September 2000

Taxation

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Official report CELEX 61999CC0113 from European Union at Court of Justice of the European Union. Dated 21 September 2000. Status: decided.

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  1. 21 September 2000

    Decided

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23 official files

Konklużjonijiet ta' l-Avukat Ġenerali - Fennelly - 21 ta' Settembru 2000.#Herta Schmid, bħala aġent għall-P. P. Handels GmbH, fi stralċ vs Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Talba għal deċiżjoni preliminari: Verwaltungsgerichtshof - l-Awstrija.#Direttiva 69/335/KEE.#Kawża C-113/99.

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  • Konklużjonijiet ta' l-Avukat Ġenerali - Fennelly - 21 ta' Settembru 2000.#Herta Schmid, bħala aġent għall-P. P. Handels GmbH, fi stralċ vs Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Talba għal deċiżjoni preliminari: Verwaltungsgerichtshof - l-Awstrija.#Direttiva 69/335/KEE.#Kawża C-113/99.

    judgment · MT · 21 September 2000

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  • Návrhy generálneho advokáta - Fennelly - 21. septembra 2000.#Herta Schmid, v likvidácii proti Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Návrh na začatie prejudiciálneho konania: Verwaltungsgerichtshof - Rakúsko.#Smernica 69/335/EHS.#Vec C-113/99.

    judgment · SK · 21 September 2000

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  • Fennelly főtanácsnok indítványa, az ismertetés napja: 2000. szeptember 21.#Herta Schmid, felszámolás alatt kontra Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Előzetes döntéshozatal iránti kérelem: Verwaltungsgerichtshof - Ausztria.#69/335/EGK irányelv.#C-113/99. sz. ügy.

    judgment · HU · 21 September 2000

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  • Sklepni predlogi generalnega pravobranilca - Fennelly - 21. septembra 2000.#Herta Schmid, v postopku likvidacije proti Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Predlog za sprejetje predhodne odločbe: Verwaltungsgerichtshof - Avstrija.#Direktiva 69/335/EGS.#Zadeva C-113/99.

    judgment · SL · 21 September 2000

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  • Conclusões do advogado-geral Fennelly apresentadas em 21 de Septembro de 2000.#Herta Schmid, na qualidade de administradora da falência da P. P. Handels GmbH, em liquidação contra Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Pedido de decisão prejudicial: Verwaltungsgerichtshof - Áustria.#Impostos indirectos que incidem sobre as reuniões de capitais - Imposto mínimo sobre as sociedades de capitais.#Processo C-113/99.

    judgment · PT · 21 September 2000

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  • Заключение на генералния адвокат Fennelly представено на21 септември 2000 г.#Herta Schmid, в ликвидация срещу Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Искане за преюдициално заключение: Verwaltungsgerichtshof - Австрия.#Директива 69/335/ЕИО.#Дело C-113/99.

    judgment · BG · 21 September 2000

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  • Ģenerāladvokāta Fennelly secinājumi, sniegti 2000. gada 21.septembrī.#Herta Schmid, kas ir likvidējama pret Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Lūgums sniegt prejudiciālu nolēmumu: Verwaltungsgerichtshof - Austrija.#Direktīva 69/335/EEK.#Lieta C-113/99.

    judgment · LV · 21 September 2000

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  • Julkisasiamiehen ratkaisuehdotus Fennelly 21 päivänä syyskuuta 2000.#Herta Schmid, selvitystilassa vastaan Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Ennakkoratkaisupyyntö: Verwaltungsgerichtshof - Itävalta.#Direktiivi 69/335/ETY/ETY - Pääoman hankinnasta kannettavat välilliset verot - Pääomayhtiöiden vähimmäisvero.#Asia C-113/99.

    judgment · FI · 21 September 2000

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  • Conclusioni dell'avvocato generale Fennelly del 21 settembre 2000.#Herta Schmid, in qualità di curatore del fallimento della P.P. Handels GmbH, in liquidazione contro Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Domanda di pronuncia pregiudiziale: Verwaltungsgerichtshof - Austria.#Direttiva 69/335/CEE - Imposte indirette sulla raccolta di capitali - Imposta minima sulle società di capitali.#Causa C-113/99.

    judgment · IT · 21 September 2000

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  • Generalinio advokato Fennelly išvada, pateikta 2000 m. rugsėjo 21 d.#Herta Schmid, prieš Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Prašymas priimti prejudicinį sprendimą: Verwaltungsgerichtshof - Austrija.#Direktyva 69/335/EEB.#Byla C-113/99.

    judgment · LT · 21 September 2000

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  • Förslag till avgörande av generaladvokat Fennelly föredraget den 21 september 2000.#Herta Schmid, i likvidation mot Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Begäran om förhandsavgörande: Verwaltungsgerichtshof - Österrike.#Direktiv 69/335/EEG - Indirekta skatter på kapitalanskaffning - Minimiskatt för kapitalassociationer.#Mål C-113/99.

    judgment · SV · 21 September 2000

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  • Kohtujuristi ettepanek - Fennelly - 21. september 2000.#Herta Schmid, P. P. Handels GmbH-i (likvideerimisel) pankrotihaldur versus Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Eelotsusetaotlus: Verwaltungsgerichtshof - Austria.#Direktiiv 69/335/EMÜ.#Kohtuasi C-113/99.

    judgment · ET · 21 September 2000

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  • Conclusie van advocaat-generaal Fennelly van 21 september 2000.#Herta Schmid, als curator in het faillissement van P.P. Handels GmbH, in vereffening tegen Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Verzoek om een prejudiciële beslissing: Verwaltungsgerichtshof - Oostenrijk.#Richtlijn 69/335/EEG - Indirecte belastingen op het bijeenbrengen van kapitaal - Minimumbelasting op kapitaalvennootschappen.#Zaak C-113/99.

    judgment · NL · 21 September 2000

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  • Προτάσεις του γενικού εισαγγελέα Fennelly της 21ης Σεπτεμβρίου 2000.#Herta Schmid, συνδίκου πτωχεύσεως της P. P. Handels GmbH, υπό εκκαθάριση κατά Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Verwaltungsgerichtshof - Αυστρία.#Οδηγία 69/335/ΕΟΚ - Έμμεσοι φόροι πλήττοντες τη συγκέντρωση κεφαλαίων - Κατώτατος φόρος επί των κεφαλαιουχικών εταιριών.#Υπόθεση C-113/99.

    judgment · EL · 21 September 2000

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  • Opinia rzecznika generalnego Fennelly przedstawione w dniu 21 września 2000 r.#Herta Schmid, w likwidacji przeciwko Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Verwaltungsgerichtshof - Austria.#Dyrektywa 69/335/EWG.#Sprawa C-113/99.

    judgment · PL · 21 September 2000

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  • Forslag til afgørelse fra generaladvokat Fennelly fremsat den 21. september 2000.#Herta Schmid, som konkurskurator for P.P. Handels GmbH i likvidation mod Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Anmodning om præjudiciel afgørelse: Verwaltungsgerichtshof - Østrig.#Direktiv 69/335/EØF - Kapitaltilførselsafgifter - Mindsteskat på kapitalselskaber.#Sag C-113/99.

    judgment · DA · 21 September 2000

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  • Conclusions de l'avocat général Fennelly présentées le 21 septembre 2000.#Herta Schmid, en sa qualité de syndic de la faillite de la P. P. Handels GmbH, en liquidation contre Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Demande de décision préjudicielle: Verwaltungsgerichtshof - Autriche.#Directive 69/335/CEE - Impôts indirects frappant les rassemblements de capitaux - Impôt minimal sur les sociétés de capitaux.#Affaire C-113/99.

    judgment · FR · 21 September 2000

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  • Concluziile avocatului general Fennelly prezentate la data de 21 septembrie 2000.#Herta Schmid, în lichidare împotriva Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Verwaltungsgerichtshof - Austria.#Directivă 69/335/CEE.#Cauza C-113/99.

    judgment · RO · 21 September 2000

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  • Stanovisko generálního advokáta - Fennelly - 21 září 2000.#Herta Schmid, v likvidaci, proti Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Žádost o rozhodnutí o předběžné otázce: Verwaltungsgerichtshof - Rakousko.#Věc C-113/99.

    judgment · CS · 21 September 2000

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  • Conclusiones del Abogado General Fennelly presentadas el 21 de septiembre de 2000.#Herta Schmid, en su condición de síndico de la quiebra de P.P. Handels GmbH, en liquidación contra Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Petición de decisión prejudicial: Verwaltungsgerichtshof - Austria.#Directiva 69/335/CEE - Impuestos indirectos que gravan la concentración de capitales - Cuota tributaria mínima sobre las sociedades de capital.#Asunto C-113/99.

    judgment · ES · 21 September 2000

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  • Schlussanträge des Generalanwalts Fennelly vom 21. September 2000.#Herta Schmid, als Masseverwalter im Konkurs über das Vermögen der P. P. Handels GmbH in Liquidation gegen Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Ersuchen um Vorabentscheidung: Verwaltungsgerichtshof - Österreich.#Richtlinie 69/335/EWG - Indirekte Steuern auf die Ansammlung von Kapital - Mindestkörperschaftsteuer.#Rechtssache C-113/99.

    judgment · DE · 21 September 2000

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  • Mišljenje nezavisnog odvjetnika Fennelly iznesen21. rujna 2000.#Herta Schmid, u svojstvu stečajnog upravitelja P. P. Handels GmbH, u likvidaciji protiv Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Zahtjev za prethodnu odluku: Verwaltungsgerichtshof - Austrija.#Direktiva 69/335/EEZ.#Predmet C-113/99.

    judgment · HR · 21 September 2000

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  • Opinion of Mr Advocate General Fennelly delivered on 21 September 2000.#Herta Schmid, acting as insolvency administrator for P.P. Handels GmbH, in liquidation v Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.#Reference for a preliminary ruling: Verwaltungsgerichtshof - Austria.#Directive 69/335/EEC - Indirect taxes on the raising of capital - Minimum tax on capital companies.#Case C-113/99.

    judgment · EN · 21 September 2000

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