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CELEX 61999CC0371

Opinion of Mr Advocate General Mischo delivered on 27 November 2001. # Liberexim BV v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Hoge Raad - Netherlands. # Sixth VAT Directive - Importation by removal of goods from customs arrangements - Transport by road under the TIR arrangements or the external Community transit arrangements - Changing of tractor - Unloading of trailer and destruction of seals - Removal of goods from customs supervision. # Case C-371/99.

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

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27 November 2001

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27 November 2001 · Decided

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decided

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Transport

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27 November 2001

Transport

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Official report CELEX 61999CC0371 from European Union at Court of Justice of the European Union. Dated 27 November 2001. Status: decided.

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  1. 27 November 2001

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Ģenerāladvokāta Mischo secinājumi, sniegti 2001. gada 27.novembrī. # Liberexim BV pret Staatssecretaris van Financiën. # Lūgums sniegt prejudiciālu nolēmumu: Hoge Raad - Nīderlande. # Sestā PVN direktīva. # Lieta C-371/99.

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  • Ģenerāladvokāta Mischo secinājumi, sniegti 2001. gada 27.novembrī. # Liberexim BV pret Staatssecretaris van Financiën. # Lūgums sniegt prejudiciālu nolēmumu: Hoge Raad - Nīderlande. # Sestā PVN direktīva. # Lieta C-371/99.

    judgment · LV · 27 November 2001

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  • Konklużjonijiet ta' l-Avukat Ġenerali - Mischo - 27 ta' Novembru 2001. # Liberexim BV vs Staatssecretaris van Financiën. # Talba għal deċiżjoni preliminari: Hoge Raad - l-Olanda. # Sitt Direttiva VAT. # Kawża C-371/99.

    judgment · MT · 27 November 2001

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  • Mischo főtanácsnok indítványa, az ismertetés napja: 2001. november 27. # Liberexim BV kontra Staatssecretaris van Financiën. # Előzetes döntéshozatal iránti kérelem: Hoge Raad - Hollandia. # Hatodik HÉA irányelv. # C-371/99. sz. ügy

    judgment · HU · 27 November 2001

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  • Návrhy generálneho advokáta - Mischo - 27. novembra 2001. # Liberexim BV proti Staatssecretaris van Financiën. # Návrh na začatie prejudiciálneho konania Hoge Raad - Holandsko. # Šiesta smernica DPH. # Vec C-371/99.

    judgment · SK · 27 November 2001

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  • Generalinio advokato Mischo išvada, pateikta 2001 m. lapkričio 27 d. # Liberexim BV prieš Staatssecretaris van Financiën. # Prašymas priimti prejudicinį sprendimą: Hoge Raad - Nyderlandai. # Šeštoji PVM direktyva. # Byla C-371/99.

    judgment · LT · 27 November 2001

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  • Kohtujuristi ettepanek - Mischo - 27. november 2001. # Liberexim BV versus Staatssecretaris van Financiën. # Eelotsusetaotlus: Hoge Raad - Madalmaad. # Kuues käibemaksu direktiiv. # Kohtuasi C-371/99.

    judgment · ET · 27 November 2001

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  • Sklepni predlogi generalnega pravobranilca - Mischo - 27. novembra 2001. # Liberexim BV proti Staatssecretaris van Financiën. # Predlog za sprejetje predhodne odločbe: Hoge Raad - Nizozemska. # Šesta direktiva DDV. # Zadeva C-371/99.

    judgment · SL · 27 November 2001

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  • Schlussanträge des Generalanwalts Mischo vom 27. November 2001. # Liberexim BV gegen Staatssecretaris van Financiën. # Ersuchen um Vorabentscheidung: Hoge Raad - Niederlande. # Sechste Mehrwertsteuerrichtlinie - Einfuhr einer Ware dadurch, dass sie nicht mehr einem Zollverfahren unterliegt - Beförderung auf der Straße im TIR-Verfahren oder im externen gemeinschaftlichen Versandverfahren - Wechsel der Zugmaschine - Entladen des Anhängers mit Bruch der Verschlüsse - Entziehung aus der zollamtlichen Überwachung. # Rechtssache C-371/99.

    judgment · DE · 27 November 2001

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  • Förslag till avgörande av generaladvokat Mischo föredraget den 27 november 2001. # Liberexim BV mot Staatssecretaris van Financiën. # Begäran om förhandsavgörande: Hoge Raad der Nederlanden - Nederländerna. # Sjätte mervärdesskattedirektivet - Import genom att varor upphör att omfattas av ett tullförfarande - Vägtransport enligt TIR-förfarandet eller förfarandet för extern gemenskapstransitering - Byte av dragfordon - Urlastning från släpfordonet efter brytande av förseglingar - Undandragande från tullövervakning. # Mål C-371/99.

    judgment · SV · 27 November 2001

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  • Conclusiones del Abogado General Mischo presentadas el 27 de noviembre de 2001. # Liberexim BV contra Staatssecretaris van Financiën. # Petición de decisión prejudicial: Hoge Raad - Países Bajos. # Sexta Directiva IVA - Importación mediante abandono de un régimen aduanero - Transporte por carretera en régimen TIR o en régimen de tránsito comunitario externo - Cambio de camión tractor - Descarga del remolque con destrucción del precinto - Sustracción a la vigilancia aduanera. # Asunto C-371/99.

    judgment · ES · 27 November 2001

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  • Conclusioni dell'avvocato generale Mischo del 27 novembre 2001. # Liberexim BV contro Staatssecretaris van Financiën. # Domanda di pronuncia pregiudiziale: Hoge Raad - Paesi Bassi. # Sesta direttiva IVA - Importazione con sottrazione ad un regime doganale - Trasporto su strada tramite il regime TIR o il regime di transito comunitario esterno - Sostituzione con un'altra trattrice - Scarico del rimorchio con distruzione dei sigilli - Sottrazione alla sorveglianza doganale. # Causa C-371/99.

    judgment · IT · 27 November 2001

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  • Προτάσεις του γενικού εισαγγελέα Mischo της 27ης Νοεμβρίου 2001. # Liberexim BV κατά Staatssecretaris van Financiën. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Hoge Raad - Κάτω Χώρες. # Έκτη οδηγία ΦΠΑ - Εισαγωγή δι' εξόδου από τελωνειακό καθεστώς - Οδική μεταφορά υπό το καθεστώς TIR ή το καθεστώς εξωτερικής κοινοτικής διαμετακομίσεως - Αλλαγή ρυμουλκού - Εκφόρτωση του ρυμουλκούμενου οχήματος με ρήξη των σφραγίδων - Απομάκρυνση από την τελωνειακή επιτήρηση. # Υπόθεση C-371/99.

    judgment · EL · 27 November 2001

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  • Stanovisko generálního advokáta - Mischo - 27 listopadu 2001. # Liberexim BV proti Staatssecretaris van Financiën. # Žádost o rozhodnutí o předběžné otázce: Hoge Raad - Nizozemsko. # Šestá směrnice o DPH. # Věc C-371/99.

    judgment · CS · 27 November 2001

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  • Opinia rzecznika generalnego Mischo przedstawione w dniu 27 listopada 2001 r. # Liberexim BV przeciwko Staatssecretaris van Financiën. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Hoge Raad - Niderlandy. # Szósta dyrektywa VAT. # Sprawa C-371/99.

    judgment · PL · 27 November 2001

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  • Conclusie van advocaat-generaal Mischo van 27 november 2001. # Liberexim BV tegen Staatssecretaris van Financiën. # Verzoek om een prejudiciële beslissing: Hoge Raad - Nederland. # Zesde BTW-richtlijn - Invoer door onttrekking aan douaneregeling - Vervoer over de weg onder TIR-regeling of onder regeling voor extern communautair douanevervoer - Vervanging van trekker - Lossing van oplegger met verbreking van verzegeling - Onttrekking aan douanetoezicht. # Zaak C-371/99.

    judgment · NL · 27 November 2001

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  • Forslag til afgørelse fra generaladvokat Mischo fremsat den 27. november 2001. # Liberexim BV mod Staatssecretaris van Financiën. # Anmodning om præjudiciel afgørelse: Hoge Raad - Nederlandene. # Sjette momsdirektiv - indførsel ved, at varen unddrages en toldordning - transport ad landevej under et TIR-carnet eller ordningen for ekstern fællesskabsforsendelse - ombytning af det trækkende køretøj - losning af anhængeren under brud på forseglingen - unddragelse fra toldtilsyn. # Sag C-371/99.

    judgment · DA · 27 November 2001

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  • Concluziile avocatului general Mischo prezentate la data de27 noiembrie 2001. # Liberexim BV împotriva Staatssecretaris van Financiën. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Hoge Raad - Țările de Jos. # A șasea directivă TVA. # Cauza C-371/99.

    judgment · RO · 27 November 2001

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  • Julkisasiamiehen ratkaisuehdotus Mischo 27 päivänä marraskuuta 2001. # Liberexim BV vastaan Staatssecretaris van Financiën. # Ennakkoratkaisupyyntö: Hoge Raad - Alankomaat. # Kuudes arvonlisäverodirektiivi - Maahantuonti siirtämällä tavara pois tullimenettelystä - Tiekuljetus TIR-menettelyä tai ulkoista passitusta käyttäen - Vetoauton vaihtaminen - Tavaroiden purkaminen perävaunusta sinetöinnin murtamisen jälkeen - Tullivalvonnasta pois siirtäminen. # Asia C-371/99.

    judgment · FI · 27 November 2001

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  • Заключение на генералния адвокат Mischo представено на27 ноември 2001 г. # Liberexim BV срещу Staatssecretaris van Financiën. # Искане за преюдициално заключение: Hoge Raad - Нидерландия. # Шеста директива ДДС. # Дело C-371/99.

    judgment · BG · 27 November 2001

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  • Conclusions de l'avocat général Mischo présentées le 27 novembre 2001. # Liberexim BV contre Staatssecretaris van Financiën. # Demande de décision préjudicielle: Hoge Raad - Pays-Bas. # Sixième directive TVA - Importation par sortie d'un régime douanier - Transport par route sous le régime TIR ou le régime de transit communautaire externe - Changement de tracteur - Déchargement de la remorque avec destruction des scellés - Soustraction à la surveillance douanière. # Affaire C-371/99.

    judgment · FR · 27 November 2001

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  • Conclusões do advogado-geral Mischo apresentadas em 27 de Novembro de 2001. # Liberexim BV contra Staatssecretaris van Financiën. # Pedido de decisão prejudicial: Hoge Raad - Países Baixos. # Sexta Directiva IVA - Importação por saída de um regime aduaneiro - Transporte rodoviário sob o regime TIR ou o regime de trânsito comunitário externo - Mudança de tractor - Descarga do reboque com destruição dos selos - Subtracção à fiscalização aduaneira. # Processo C-371/99.

    judgment · PT · 27 November 2001

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  • Opinion of Mr Advocate General Mischo delivered on 27 November 2001. # Liberexim BV v Staatssecretaris van Financiën. # Reference for a preliminary ruling: Hoge Raad - Netherlands. # Sixth VAT Directive - Importation by removal of goods from customs arrangements - Transport by road under the TIR arrangements or the external Community transit arrangements - Changing of tractor - Unloading of trailer and destruction of seals - Removal of goods from customs supervision. # Case C-371/99.

    judgment · EN · 27 November 2001

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