Opinion of Mr Advocate General Cosmas delivered on 23 March 2000.#Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).#References for a preliminary ruling: Tribunal administratif de Nantes and Tribunal administratif de Melun - France.#VAT - Deduction of tax - Exclusion of the right of deduction - Entertainment costs - Proportionality.#Joined cases C-177/99 and C-181/99.

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

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23 March 2000

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23 March 2000 · Decided

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Official report CELEX 61999CC0177 from European Union at Court of Justice of the European Union. Dated 23 March 2000. Status: decided.

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23 March 2000
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Заключение на генералния адвокат Cosmas представено на23 март 2000 г.#Ampafrance SA срещу Directeur des services fiscaux de Maine-et-Loire (C-177/99) и Sanofi Synthelabo срещу Directeur des services fiscaux du Val-de-Marne (C-181/99).#Искане за преюдициално заключение: Tribunal administratif de Nantes и Tribunal administratif de Melun - Франция.#ДДС.#Съединени дела C-177/99 и C-181/99.

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Заключение на генералния адвокат Cosmas представено на23 март 2000 г.#Ampafrance SA срещу Directeur des services fiscaux de Maine-et-Loire (C-177/99) и Sanofi Synthelabo срещу Directeur des services fiscaux du Val-de-Marne (C-181/99).#Искане за преюдициално заключение: Tribunal administratif de Nantes и Tribunal administratif de Melun - Франция.#ДДС.#Съединени дела C-177/99 и C-181/99.
judgment · BG · 23 March 2000
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Návrhy generálneho advokáta - Cosmas - 23. marca 2000.#Ampafrance SA proti Directeur des services fiscaux de Maine-et-Loire (C-177/99) a Sanofi Synthelabo proti Directeur des services fiscaux du Val-de-Marne (C-181/99).#Návrhy na začatie prejudiciálneho konania Tribunal administratif de Nantes et Tribunal administratif de Melun - Francúzsko.#DPH.#Spojené veci C-177/99 a C-181/99.
judgment · SK · 23 March 2000
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Kohtujuristi ettepanek - Cosmas - 23. märts 2000.#Ampafrance SA versus Directeur des services fiscaux de Maine-et-Loire (C-177/99) ja Sanofi Synthelabo versus Directeur des services fiscaux du Val-de-Marne (C-181/99).#Eelotsusetaotlused: Tribunal administratif de Nantes ja Tribunal administratif de Melun - Prantsusmaa.#Käibemaks.#Liidetud kohtuasjad C-177/99 ja C-181/99.
judgment · ET · 23 March 2000
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Stanovisko generálního advokáta - Cosmas - 23 března 2000.#Ampafrance SA proti Directeur des services fiscaux de Maine-et-Loire (C-177/99) a Sanofi Synthelabo proti Directeur des services fiscaux du Val-de-Marne (C-181/99).#Žádosti o rozhodnutí o předběžné otázce Tribunal administratif de Nantes a Tribunal administratif de Melun - Francie.#DPH.#Spojené věci C-177/99 a C-181/99.
judgment · CS · 23 March 2000
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Conclusões do advogado-geral Cosmas apresentadas em 23 de Março de 2000.#Ampafrance SA contra Directeur des services fiscaux de Maine-et-Loire (C-177/99) e Sanofi Synthelabo contra Directeur des services fiscaux du Val-de-Marne (C-181/99).#Pedidos de decisão prejudicial: Tribunal administratif de Nantes e Tribunal administratif de Melun - França.#IVA - Dedução do imposto - Exclusão do direito à dedução - Despesas de representação - Proporcionalidade.#Processos apensos C-177/99 e C-181/99.
judgment · PT · 23 March 2000
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Sklepni predlogi generalnega pravobranilca - Cosmas - 23. marca 2000.#Ampafrance SA proti Directeur des services fiscaux de Maine-et-Loire (C-177/99) in Sanofi Synthelabo proti Directeur des services fiscaux du Val-de-Marne (C-181/99).#Predloga za sprejetje predhodne odločbe: Tribunal administratif de Nantes in Tribunal administratif de Melun - Francija.#DDV.#Združeni zadevi C-177/99 in C-181/99.
judgment · SL · 23 March 2000
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Ģenerāladvokāta Cosmas secinājumi, sniegti 2000. gada 23.martā.#Ampafrance SA pret Directeur des services fiscaux de Maine-et-Loire (C-177/99) un Sanofi Synthelabo pret Directeur des services fiscaux du Val-de-Marne (C-181/99).#Lūgumi sniegt prejudiciālu nolēmumu: Tribunal administratif de Nantes un Tribunal administratif de Melun - Francija.#PVN.#Apvienotās lietas C-177/99 un C-181/99.
judgment · LV · 23 March 2000
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Conclusions de l'avocat général Cosmas présentées le 23 mars 2000.#Ampafrance SA contre Directeur des services fiscaux de Maine-et-Loire (C-177/99) et Sanofi Synthelabo contre Directeur des services fiscaux du Val-de-Marne (C-181/99).#Demandes de décision préjudicielle: Tribunaux administratifs de Nantes et de Melun - France.#TVA - Déduction de la taxe - Exclusion du droit à déduction - Dépenses de représentation - Proportionnalité.#Affaires jointes C-177/99 et C-181/99.
judgment · FR · 23 March 2000
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Generalinio advokato Cosmas išvada, pateikta 2000 m. kovo 23 d.#Ampafrance SA prieš Directeur des services fiscaux de Maine-et-Loire (C-177/99) ir Sanofi Synthelabo prieš Directeur des services fiscaux du Val-de-Marne (C-181/99).#Prašymai priimti prejudicinį sprendimą: Tribunal administratif de Nantes ir Tribunal administratif de Melun - Prancūzija.#PVM.#Sujungtos bylos C-177/99 ir C-181/99.
judgment · LT · 23 March 2000
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Opinia rzecznika generalnego Cosmas przedstawione w dniu 23 marca 2000 r.#Ampafrance SA przeciwko Directeur des services fiscaux de Maine-et-Loire (C-177/99) i Sanofi Synthelabo przeciwko Directeur des services fiscaux du Val-de-Marne (C-181/99).#Wnioski o wydanie orzeczenia w trybie prejudycjalnym: Tribunal administratif de Nantes et Tribunal administratif de Melun - Francja.#VAT.#Sprawy połączone C-177/99 oraz C-181/99.
judgment · PL · 23 March 2000
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Schlussanträge des Generalanwalts Cosmas vom 23. März 2000.#Ampafrance SA gegen Directeur des services fiscaux de Maine-et-Loire (C-177/99) und Sanofi Synthelabo gegen Directeur des services fiscaux du Val-de-Marne (C-181/99).#Ersuchen um Vorabentscheidung: Tribunal administratif de Nantes und Tribunal administratif de Melun - Frankreich.#Mehrwertsteuer - Vorsteuerabzug - Ausschluss des Rechts auf Vorsteuerabzug - Repräsentationsaufwendungen - Verhältnismäßigkeit.#Verbundene Rechtssachen C-177/99 und C-181/99.
judgment · DE · 23 March 2000
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Konklużjonijiet ta' l-Avukat Ġenerali - Cosmas - 23 ta' Marzu 2000.#Ampafrance SA vs Directeur des services fiscaux de Maine-et-Loire (C-177/99) u Sanofi Synthelabo vs Directeur des services fiscaux du Val-de-Marne (C-181/99).#Talbiet għal deċiżjoni preliminari: Tribunal administratif de Nantes u Tribunal administratif de Melun - Franza.#VAT.#Każijiet Magħquda C-177/99 u C-181/99.
judgment · MT · 23 March 2000
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Conclusie van advocaat-generaal Cosmas van 23 maart 2000.#Ampafrance SA tegen Directeur des services fiscaux de Maine-et-Loire (C-177/99) en Sanofi Synthelabo tegen Directeur des services fiscaux du Val-de-Marne (C-181/99).#Verzoeken om een prejudiciële beslissing: Tribunal administratif de Nantes en Tribunal administratif de Melun - Frankrijk.#BTW - Aftrekt - Uitsluiting van recht op aftrek - Uitgaven voor representatie - Evenredigheid.#Gevoegde zaken C-177/99 en C-181/99.
judgment · NL · 23 March 2000
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Concluziile avocatului general Cosmas prezentate la data de 23 martie 2000.#Ampafrance SA împotriva Directeur des services fiscaux de Maine-et-Loire (C-177/99) și Sanofi Synthelabo împotriva Directeur des services fiscaux du Val-de-Marne (C-181/99).#Cereri având ca obiect pronunțarea unei hotărâri preliminare: Tribunal administratif de Nantes și Tribunal administratif de Melun - Franța.#TVA.#Cauze conexate C-177/99 și C-181/99.
judgment · RO · 23 March 2000
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Julkisasiamiehen ratkaisuehdotus Cosmas 23 päivänä maaliskuuta 2000.#Ampafrance SA vastaan Directeur des services fiscaux de Maine-et-Loire (C-177/99) ja Sanofi Synthelabo vastaan Directeur des services fiscaux du Val-de-Marne (C-181/99).#Ennakkoratkaisupyynnöt: Tribunal administratif de Nantes ja Tribunal administratif de Melun - Ranska.#Arvonlisävero - Veron vähentäminen - Vähennysoikeuden rajoittaminen - Edustuskulut - Suhteellisuus.#Yhdistetyt asiat C-177/99 ja C-181/99.
judgment · FI · 23 March 2000
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Προτάσεις του γενικού εισαγγελέα Cosmas της 23ης Μαρτίου 2000.#Ampafrance SA κατά Directeur des services fiscaux de Maine-et-Loire (C-177/99) και Sanofi Synthelabo κατά Directeur des services fiscaux du Val-de-Marne (C-181/99).#Αιτήσεις για την έκδοση προδικαστικής αποφάσεως: Tribunal administratif de Nantes και Tribunal administratif de Melun - Γαλλία.#ΦΠΑ - Έκπτωση του φόρου - Αποκλεισμός από το δικαίωμα εκπτώσεως - Δαπάνες κοινωνικής παραστάσεως - Αναλογικότητα.#Συνεκδικασθείσες υποθέσεις C-177/99 και C-181/99.
judgment · EL · 23 March 2000
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Cosmas főtanácsnok indítványa, az ismertetés napja: 2000. március 23.#Ampafrance SA kontra Directeur des services fiscaux de Maine-et-Loire (C-177/99. sz. ügy) és Sanofi Synthelabo kontra Directeur des services fiscaux du Val-de-Marne (C-181/99. sz. ügy).#Előzetes döntéshozatal iránti kérelmek: Tribunal administratif de Nantes et Tribunal administratif de Melun - Franciaország.#HÉA.#C-177/99. és C-181/99. sz. egyesített ügyek.
judgment · HU · 23 March 2000
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Förslag till avgörande av generaladvokat Cosmas föredraget den 23 mars 2000.#Ampafrance SA mot Directeur des services fiscaux de Maine-et-Loire (C-177/99) och Sanofi Synthelabo mot Directeur des services fiscaux du Val-de-Marne (C-181/99).#Begäran om förhandsavgörande: Tribunal administratif de Nantes och Tribunal administratif de Melun - Frankrike.#Mervärdesskatt - Avdrag för skatt - Undantag från avdragsrätt - Utgifter för representation - Proportionalitet.#Förenade målen C-177/99 och C-181/99.
judgment · SV · 23 March 2000
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Conclusioni dell'avvocato generale Cosmas del 23 marzo 2000.#Ampafrance SA contro Directeur des services fiscaux de Maine-et-Loire (C-177/99) e Sanofi Synthelabo contro Directeur des services fiscaux du Val-de-Marne (C-181/99).#Domande di pronuncia pregiudiziale: Tribunal administratif de Nantes e Tribunal administratif de Melun - Francia.#IVA - Detrazione dell'imposta - Esclusione del diritto alla detrazione - Spese di rappresentanza - Proporzionalità.#Cause riunite C-177/99 e C-181/99.
judgment · IT · 23 March 2000
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Forslag til afgørelse fra generaladvokat Cosmas fremsat den 23. marts 2000.#Ampafrance SA mod Directeur des services fiscaux de Maine-et-Loire (C-177/99) og Sanofi Synthelabo mod Directeur des services fiscaux du Val-de-Marne (C-181/99).#Anmodninger om præjudiciel afgørelse: Tribunal administratif de Nantes og Tribunal administratif de Melun - Frankrig.#Merværdiafgift - Fradrag af afgiften - Udelukkelse af fradragsretten - Udgifter til repræsentation - Forholdsmæssighed.#Forenede sager C-177/99 og C-181/99.
judgment · DA · 23 March 2000
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Conclusiones del Abogado General Cosmas presentadas el 23 de marzo de 2000.#Ampafrance SA contra Directeur des services fiscaux de Maine-et-Loire (C-177/99) y Sanofi Synthelabo contra Directeur des services fiscaux du Val-de-Marne (C-181/99).#Peticiones de decisión prejudicial: Tribunal administratif de Nantes y Tribunal administratif de Melun - Francia.#IVA - Deducción del impuesto - Exclusión del derecho a la deducción - Gastos de representación - Proporcionalidad.#Asuntos acumulados C-177/99 y C-181/99.
judgment · ES · 23 March 2000
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Mišljenje nezavisnog odvjetnika Cosmas iznesen23. ožujka 2000.#Ampafrance SA protiv Directeur des services fiscaux de Maine-et-Loire (C-177/99) i Sanofi Synthelabo protiv Directeur des services fiscaux du Val-de-Marne (C-181/99).#Zahtjevi za prethodnu odluku: Tribunal administratif de Nantes i Tribunal administratif de Melun - Francuska.#PDV.#Spojeni predmeti C-177/99 i C-181/99.
judgment · HR · 23 March 2000
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Opinion of Mr Advocate General Cosmas delivered on 23 March 2000.#Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).#References for a preliminary ruling: Tribunal administratif de Nantes and Tribunal administratif de Melun - France.#VAT - Deduction of tax - Exclusion of the right of deduction - Entertainment costs - Proportionality.#Joined cases C-177/99 and C-181/99.
judgment · EN · 23 March 2000
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:61999CC0177
Open data entity: http://publications.europa.eu/resource/cellar/f53a9de3-1bb1-4eba-8b54-d58e0d7d9248
eurlex · 61999CC0177 · source updated 23 March 2000