Opinion of Mr Advocate General Tizzano delivered on 23 January 2003. # Océ Van der Grinten NV v Commissioners of Inland Revenue. # Reference for a preliminary ruling: Special Commissioners of Income Tax - United Kingdom. # Directive 90/435/EEC - Corporation tax - Parent companies and subsidiaries of different Member States - Concept of withholding tax. # Case C-58/01.

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Official report CELEX 62001CC0058 from European Union at Court of Justice of the European Union. Dated 23 January 2003. Status: decided.

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1. 23 January 2003

   Decided

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22 official files

• Opinion of Mr Advocate General Tizzano delivered on 23 January 2003. # Océ Van der Grinten NV v Commissioners of Inland Revenue. # Reference for a preliminary ruling: Special Commissioners of Income Tax - United Kingdom. # Directive 90/435/EEC - Corporation tax - Parent companies and subsidiaries of different Member States - Concept of withholding tax. # Case C-58/01.

  judgment · EN · 23 January 2003

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• Заключение на генералния адвокат Tizzano представено на23 януари 2003 г. # Océ Van der Grinten NV срещу Commissioners of Inland Revenue. # Искане за преюдициално заключение: Special Commissioners of Income Tax - Обединеното кралство. # Директива 90/435/ЕИО. # Дело C-58/01.

  judgment · BG · 23 January 2003

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• Concluziile avocatului general Tizzano prezentate la data de23 ianuarie 2003. # Océ Van der Grinten NV împotriva Commissioners of Inland Revenue. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Special Commissioners of Income Tax - Regatul Unit. # Directivă 90/435/CEE. # Cauza C-58/01.

  judgment · RO · 23 January 2003

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• Návrhy generálneho advokáta - Tizzano - 23. januára 2003. # Océ Van der Grinten NV proti Commissioners of Inland Revenue. # Návrh na začatie prejudiciálneho konania Special Commissioners of Income Tax - Spojené kráľovstvo. # Vec C-58/01.

  judgment · SK · 23 January 2003

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• Konklużjonijiet ta' l-Avukat Ġenerali - Tizzano - 23 ta' Jannar 2003. # Océ Van der Grinten NV vs Commissioners of Inland Revenue. # Talba għal deċiżjoni preliminari: Special Commissioners of Income Tax - ir-Renju Unit. # Direttiva 90/435/KEE. # Kawża C-58/01.

  judgment · MT · 23 January 2003

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• Sklepni predlogi generalnega pravobranilca - Tizzano - 23. januarja 2003. # Océ Van der Grinten NV proti Commissioners of Inland Revenue. # Predlog za sprejetje predhodne odločbe: Special Commissioners of Income Tax - Združeno kraljestvo. # Zadeva C-58/01.

  judgment · SL · 23 January 2003

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• Kohtujuristi ettepanek - Tizzano - 23. jaanuar 2003. # Océ Van der Grinten NV versus Commissioners of Inland Revenue. # Eelotsusetaotlus: Special Commissioners of Income Tax - Ühendkuningriik. # Direktiiv 90/435/EMÜ. # Kohtuasi C-58/01.

  judgment · ET · 23 January 2003

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• Tizzano főtanácsnok indítványa, az ismertetés napja: 2003. január 23. # Océ Van der Grinten NV kontra Commissioners of Inland Revenue. # Előzetes döntéshozatal iránti kérelem: Special Commissioners of Income Tax - Egyesült Királyság. # 90/435/EGK irányelv. # C-58/01. sz. ügy

  judgment · HU · 23 January 2003

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• Ģenerāladvokāta Tizzano secinājumi, sniegti 2003. gada 23.janvārī. # Océ Van der Grinten NV pret Commissioners of Inland Revenue. # Lūgums sniegt prejudiciālu nolēmumu: Special Commissioners of Income Tax - Apvienotā Karaliste. # Direktīva 90/435/EEK. # Lieta C-58/01.

  judgment · LV · 23 January 2003

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• Stanovisko generálního advokáta - Tizzano - 23 ledna 2003. # Océ Van der Grinten NV proti Commissioners of Inland Revenue. # Žádost o rozhodnutí o předběžné otázce: Special Commissioners of Income Tax - Spojené království. # Věc C-58/01.

  judgment · CS · 23 January 2003

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• Προτάσεις του γενικού εισαγγελέα Tizzano της 23ης Ιανουαρίου 2003. # Océ Van der Grinten NV κατά Commissioners of Inland Revenue. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Special Commissioners of Income Tax - Ηνωμένο Βασίλειο. # Οδηγία 90/435/ΕΟΚ - Φόρος επί των εταιριών - Μητρικές και θυγατρικές εταιρίες διαφορετικών κρατών μελών - .ννοια της παρακρατήσεως φόρου στην πηγή. # Υπόθεση C-58/01.

  judgment · EL · 23 January 2003

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• Conclusions de l'avocat général Tizzano présentées le 23 janvier 2003. # Océ Van der Grinten NV contre Commissioners of Inland Revenue. # Demande de décision préjudicielle: Special Commissioners of Income Tax - Royaume-Uni. # Directive 90/435/CEE - Impôt sur les sociétés - Sociétés mères et filiales d'États membres différents - Notion de retenue à la source. # Affaire C-58/01.

  judgment · FR · 23 January 2003

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• Schlussanträge des Generalanwalts Tizzano vom 23. Januar 2003. # Océ Van der Grinten NV gegen Commissioners of Inland Revenue. # Ersuchen um Vorabentscheidung: Special Commissioners of Income Tax - Vereinigtes Königreich. # Richtlinie 90/435/EWG - Körperschaftsteuer - Mutter- und Tochtergesellschaften verschiedener Mitgliedstaaten - Begriff des Steuerabzugs an der Quelle. # Rechtssache C-58/01.

  judgment · DE · 23 January 2003

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• Forslag til afgørelse fra generaladvokat Tizzano fremsat den 23. januar 2003. # Océ Van der Grinten NV mod Commissioners of Inland Revenue. # Anmodning om præjudiciel afgørelse: Special Commissioners of Income Tax - Forenede Kongerige. # Direktiv 90/435/EØF - selskabsskat - moder- og datterselskaber i forskellige medlemsstater - begrebet kildeskat. # Sag C-58/01.

  judgment · DA · 23 January 2003

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• Conclusie van advocaat-generaal Tizzano van 23 januari 2003. # Océ Van der Grinten NV tegen Commissioners of Inland Revenue. # Verzoek om een prejudiciële beslissing: Special Commissioners of Income Tax - Verenigd Koninkrijk. # Richtlijn 90/435/EEG - Vennootschapsbelasting - Moedermaatschappijen en dochterondernemingen uit verschillende lidstaten - Begrip bronbelasting. # Zaak C-58/01.

  judgment · NL · 23 January 2003

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• Julkisasiamiehen ratkaisuehdotus Tizzano 23 päivänä tammikuuta 2003. # Océ Van der Grinten NV vastaan Commissioners of Inland Revenue. # Ennakkoratkaisupyyntö: Special Commissioners of Income Tax - Yhdistynyt kuningaskunta. # Direktiivi 90/435/ETY - Yhtiövero - Eri jäsenvaltioissa sijaitsevat emo- ja tytäryhtiöt - Lähdeveron käsite. # Asia C-58/01.

  judgment · FI · 23 January 2003

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• Förslag till avgörande av generaladvokat Tizzano föredraget den 23 januari 2003. # Océ Van der Grinten NV mot Commissioners of Inland Revenue. # Begäran om förhandsavgörande: Special Commissioners of Income Tax - Förenade kungariket. # Direktiv 90/435/EEG - Bolagsskatt - Moderbolag och dotterbolag hemmahörande i olika medlemsstater - Begreppet källskatt. # Mål C-58/01.

  judgment · SV · 23 January 2003

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• Conclusões do advogado-geral Tizzano apresentadas em 23 de Janeiro de 2003. # Océ Van der Grinten NV contra Commissioners of Inland Revenue. # Pedido de decisão prejudicial: Special Commissioners of Income Tax - Reino Unido. # Directiva 90/435/CEE - Imposto sobre as sociedades - Sociedades-mãe e sociedades filiais de Estados-Membros diferentes - Conceito de retenção na fonte. # Processo C-58/01.

  judgment · PT · 23 January 2003

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• Generalinio advokato Tizzano išvada, pateikta 2003 m. sausio 23 d. # Océ Van der Grinten NV prieš Commissioners of Inland Revenue. # Prašymas priimti prejudicinį sprendimą: Special Commissioners of Income Tax - Jungtinė Karalystė. # Direktyva 90/435/EEB. # Byla C-58/01.

  judgment · LT · 23 January 2003

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• Opinia rzecznika generalnego Tizzano przedstawione w dniu 23 stycznia 2003 r. # Océ Van der Grinten NV przeciwko Commissioners of Inland Revenue. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Special Commissioners of Income Tax - Zjednoczone Królestwo. # Dyrektywa 90/435/CEE. # Sprawa C-58/01.

  judgment · PL · 23 January 2003

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• Conclusiones del Abogado General Tizzano presentadas el 23 de enero de 2003. # Océ Van der Grinten NV contra Commissioners of Inland Revenue. # Petición de decisión prejudicial: Special Commissioners of Income Tax - Reino Unido. # Directiva 90/435/CEE - Impuesto sobre sociedades - Sociedades matrices y filiales de Estados miembros diferentes - Concepto de retención en origen. # Asunto C-58/01.

  judgment · ES · 23 January 2003

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• Conclusioni dell'avvocato generale Tizzano del 23 gennaio 2003. # Océ Van der Grinten NV contro Commissioners of Inland Revenue. # Domanda di pronuncia pregiudiziale: Special Commissioners of Income Tax - Regno Unito. # Direttiva 90/435/CEE - Imposta sulle società - Società madri e figlie di Stati membri diversi - Nozione di trattenuta alla fonte. # Causa C-58/01.

  judgment · IT · 23 January 2003

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