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CELEX 61999CC0142

Opinion of Mr Advocate General Fennelly delivered on 4 April 2000.#Floridienne SA and Berginvest SA v Belgian State.#Reference for a preliminary ruling: Tribunal de première instance de Tournai - Belgium.#Sixth VAT Directive - Deduction of input tax - Undertaking subject to tax on only one part of its operations - Deductible proportion - Calculation - Holding company collecting share dividends and loan interest from its subsidiaries - Involvement in management of subsidiaries.#Case C-142/99.

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

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4 April 2000

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4 April 2000 · Decided

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decided

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Taxation

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4 April 2000

Taxation

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Official report CELEX 61999CC0142 from European Union at Court of Justice of the European Union. Dated 4 April 2000. Status: decided.

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  1. 4 April 2000

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Mišljenje nezavisnog odvjetnika Fennelly iznesen4. travnja 2000.#Floridienne SA i Berginvest SA protiv Belgijske države.#Zahtjev za prethodnu odluku: Tribunal de première instance de Tournai - Belgija.#Šesta direktiva o PDV-u.#Predmet C-142/99.

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  • Mišljenje nezavisnog odvjetnika Fennelly iznesen4. travnja 2000.#Floridienne SA i Berginvest SA protiv Belgijske države.#Zahtjev za prethodnu odluku: Tribunal de première instance de Tournai - Belgija.#Šesta direktiva o PDV-u.#Predmet C-142/99.

    judgment · HR · 4 April 2000

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  • Konklużjonijiet ta' l-Avukat Ġenerali - Fennelly - 4 ta' April 2000.#Floridienne SA u Berginvest SA vs Stat Belġjan.#Talba għal deċiżjoni preliminari: Tribunal de première instance de Tournai - il-Belġju.#Sitt Direttiva VAT.#Kawża C-142/99.

    judgment · MT · 4 April 2000

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  • Fennelly főtanácsnok indítványa, az ismertetés napja: 2000. április 4.#Floridienne SA és Berginvest SA kontra belga állam.#Előzetes döntéshozatal iránti kérelem: Tribunal de première instance de Tournai - Belgium.#Hatodik HÉA irányelv.#C-142/99. sz. ügy.

    judgment · HU · 4 April 2000

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  • Stanovisko generálního advokáta - Fennelly - 4 dubna 2000.#Floridienne SA a Berginvest SA proti Belgickému státu.#Žádost o rozhodnutí o předběžné otázce: Tribunal de première instance de Tournai - Belgie.#Šestá směrnice o DPH.#Věc C-142/99.

    judgment · CS · 4 April 2000

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  • Conclusiones del Abogado General Fennelly presentadas el 4 de abril de 2000.#Floridienne SA y Berginvest SA contra Estado belga.#Petición de decisión prejudicial: Tribunal de première instance de Tournai - Bélgica.#Sexta Directiva IVA - Deducción del impuesto soportado - Empresa sujeta al IVA únicamente por una parte de sus operaciones - Deducción a prorrata - Cálculo - Percepción por una sociedad holding de dividendos de acciones e intereses de préstamos abonados por sus filiales - Intervención en la gestión de las filiales.#Asunto C-142/99.

    judgment · ES · 4 April 2000

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  • Kohtujuristi ettepanek - Fennelly - 4. aprill 2000.#Floridienne SA ja Berginvest SA versus Belgia riik.#Eelotsusetaotlus: Tribunal de première instance de Tournai - Belgia.#Kuues käibemaksu direktiiv.#Kohtuasi C-142/99.

    judgment · ET · 4 April 2000

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  • Opinia rzecznika generalnego Fennelly przedstawione w dniu 4 kwietnia 2000 r.#Floridienne SA i Berginvest SA przeciwko państwu belgijskiemu.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Tribunal de première instance de Tournai - Belgia.#Szósta dyrektywa VAT.#Sprawa C-142/99.

    judgment · PL · 4 April 2000

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  • Návrhy generálneho advokáta - Fennelly - 4. apríla 2000.#Floridienne SA a Berginvest SA proti Belgickému kráľovstvu.#Návrh na začatie prejudiciálneho konania Tribunal de première instance de Tournai - Belgicko.#Šiesta smernica DPH.#Vec C-142/99.

    judgment · SK · 4 April 2000

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  • Ģenerāladvokāta Fennelly secinājumi, sniegti 2000. gada 4.aprīlī.#Floridienne SA un Berginvest SA pret Beļģijas valsti.#Lūgums sniegt prejudiciālu nolēmumu: Tribunal de première instance de Tournai - Beļģija.#Sestā PVN direktīva.#Lieta C-142/99.

    judgment · LV · 4 April 2000

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  • Concluziile avocatului general Fennelly prezentate la data de 4 aprilie 2000.#Floridienne SA și Berginvest SA împotriva Statului belgian.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Tribunal de première instance de Tournai - Belgia.#A șasea directivă TVA.#Cauza C-142/99.

    judgment · RO · 4 April 2000

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  • Conclusie van advocaat-generaal Fennelly van 4 april 2000.#Floridienne SA en Berginvest SA tegen Belgische Staat.#Verzoek om een prejudiciële beslissing: Tribunal de première instance de Tournai - België.#Zesde BTW-richtlijn - Aftrek van voorbelasting - Onderneming die enkel voor een deel van haar handelingen belastingplichtig is - Pro rata aftrek - Berekening - Ontvangst door een holdingvennootschap van dividenden van aandelen en interesten op leningen van haar dochterondernemingen - Inmenging in het beheer van de dochterondernemingen.#Zaak C-142/99.

    judgment · NL · 4 April 2000

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  • Conclusões do advogado-geral Fennelly apresentadas em 4 de Abril de 2000.#Floridienne SA e Berginvest SA contra Estado Belga.#Pedido de decisão prejudicial: Tribunal de première instance de Tournai - Bélgica.#Sexta Directiva IVA - Dedução do imposto pago a montante - Empresa sujeita a imposto apenas por uma parte das suas operações - Dedução pro rata - Cálculo - Receitas de dividendos de acções e juros de empréstimos recebidas por uma holding das suas filiais - Intervenção na gestão das filiais.#Processo C-142/99.

    judgment · PT · 4 April 2000

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  • Προτάσεις του γενικού εισαγγελέα Fennelly της 4ης Απριλίου 2000.#Floridienne SA και Berginvest SA κατά Βελγικού Δημοσίου.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Tribunal de première instance de Tournai - Βέλγιο.#Έκτη οδηγία ΦΠΑ - Έκπτωση του καταßληθέντος επί των εισροών φόρου - Επιχείρηση υποκείμενη για μέρος μόνον των πράξεών της - Αναλογική έκπτωση - Υπολογισμός - Εταιρία holding εισπράττουσα από τις θυγατρικές της μερίσματα μετοχών και τόκους δανείων - Ανάμιξη στη διαχείριση των θυγατρικών.#Υπόθεση C-142/99.

    judgment · EL · 4 April 2000

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  • Forslag til afgørelse fra generaladvokat Fennelly fremsat den 4. april 2000.#Floridienne SA og Berginvest SA mod den belgiske stat.#Anmodning om præjudiciel afgørelse: Tribunal de première instance de Tournai - Belgien.#Sjette momsdirektiv - Fradrag for indgående moms - Virksomhed, der alene er afgiftspligtig for en del af sine transaktioner - Pro rata fradrag - Beregning - Holdingselskabs oppebørsel af aktieudbytte og renter af lån fra datterselskaber - Indgriben i datterselskabernes administration.#Sag C-142/99.

    judgment · DA · 4 April 2000

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  • Schlussanträge des Generalanwalts Fennelly vom 4. April 2000.#Floridienne SA und Berginvest SA gegen Belgischer Staat.#Ersuchen um Vorabentscheidung: Tribunal de première instance de Tournai - Belgien.#Sechste Mehrwertsteuerrichtlinie - Vorsteuerabzug - Unternehmen, das nur für einen Teil seiner Umsätze steuerpflichtig ist - Pro-rata-Abzug - Berechnung - Dividenden- und Darlehenszinseinnahmen einer Holdinggesellschaft von ihren Tochtergesellschaften - Eingriffe in die Verwaltung der Tochtergesellschaften.#Rechtssache C-142/99.

    judgment · DE · 4 April 2000

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  • Förslag till avgörande av generaladvokat Fennelly föredraget den 4 april 2000.#Floridienne SA och Berginvest SA mot Belgiska staten.#Begäran om förhandsavgörande: Tribunal de première instance de Tournai - Belgien.#Sjätte mervärdesskattedirektivet - Avdrag för ingående skatt - Företag som endast är skattskyldigt för en del av sina transaktioner - Avdrag för andel - Beräkning - Ett holdingbolags erhållande av aktieutdelningar och låneräntor från sina dotterbolag - Deltagande i förvaltningen av dotterbolag.#Mål C-142/99.

    judgment · SV · 4 April 2000

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  • Generalinio advokato Fennelly išvada, pateikta 2000 m. balanžio 4 d.#Floridienne SA ir Berginvest SA prieš Belgijos valstybę.#Prašymas priimti prejudicinį sprendimą: Tribunal de première instance de Tournai - Belgija.#Šeštoji PVM direktyva.#Byla C-142/99.

    judgment · LT · 4 April 2000

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  • Conclusioni dell'avvocato generale Fennelly del 4 aprile 2000.#Floridienne SA e Berginvest SA contro Stato belga.#Domanda di pronuncia pregiudiziale: Tribunal de première instance de Tournai - Belgio.#Sesta direttiva IVA - Detrazione dell'imposta pagata a monte - Impresa soggetto passivo unicamente per una parte delle sue operazioni - Detrazione prorata - Calcolo - Riscossione di dividendi di azioni e di interessi su prestiti da parte di una società holding nei confronti delle sue consociate - Interferenza nella gestione delle consociate.#Causa C-142/99.

    judgment · IT · 4 April 2000

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  • Julkisasiamiehen ratkaisuehdotus Fennelly 4 päivänä huhtikuuta 2000.#Floridienne SA ja Berginvest SA vastaan Belgian valtio.#Ennakkoratkaisupyyntö: Tribunal de première instance de Tournai - Belgia.#Kuudes arvonlisäverodirektiivi - Ostoihin sisältyvän veron vähentäminen - Ainoastaan osasta liiketoimintaansa verovelvollinen yritys - Suhdeluvun mukainen vähennys - Laskeminen - Holdingyhtiön tytäryhtiöiltään saamat osingot ja lainojen korot - Osallistuminen tytäryhtiöiden hallintoon.#Asia C-142/99.

    judgment · FI · 4 April 2000

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  • Conclusions de l'avocat général Fennelly présentées le 4 avril 2000.#Floridienne SA et Berginvest SA contre État belge.#Demande de décision préjudicielle: Tribunal de première instance de Tournai - Belgique.#Sixième directive TVA - Déduction de la taxe payée en amont - Entreprise assujettie uniquement pour une partie de ses opérations - Déduction au prorata - Calcul - Perception de ses filiales par un holding de dividendes d'actions et d'intérêts de prêts - Immixtion dans la gestion des filiales.#Affaire C-142/99.

    judgment · FR · 4 April 2000

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  • Заключение на генералния адвокат Fennelly представено на4 април 2000 г.#Floridienne SA и Berginvest SA срещу Белгийската държава.#Искане за преюдициално заключение: Tribunal de première instance de Tournai - Белгия.#Шеста директива ДДС.#Дело C-142/99.

    judgment · BG · 4 April 2000

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  • Sklepni predlogi generalnega pravobranilca - Fennelly - 4. aprila 2000.#Floridienne SA in Berginvest SA proti Belgijski državi.#Predlog za sprejetje predhodne odločbe: Tribunal de première instance de Tournai - Belgija.#Šesta direktiva DDV.#Zadeva C-142/99.

    judgment · SL · 4 April 2000

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  • Opinion of Mr Advocate General Fennelly delivered on 4 April 2000.#Floridienne SA and Berginvest SA v Belgian State.#Reference for a preliminary ruling: Tribunal de première instance de Tournai - Belgium.#Sixth VAT Directive - Deduction of input tax - Undertaking subject to tax on only one part of its operations - Deductible proportion - Calculation - Holding company collecting share dividends and loan interest from its subsidiaries - Involvement in management of subsidiaries.#Case C-142/99.

    judgment · EN · 4 April 2000

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