Opinion of Mr Advocate General Tizzano delivered on 12 September 2002. # Commissioners of Customs & Excise v First Choice Holidays plc. # Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. # Sixth VAT Directive - Article 26(2) - Special scheme for the taxation of travel agents and tour operators - Taxable amount - Margin - Total amount to be paid by the traveller. # Case C-149/01.

Record

Official report CELEX 62001CC0149 from European Union at Court of Justice of the European Union. Dated 12 September 2002. Status: decided.

Timeline

1. 12 September 2002

   Decided

   Source: work_date_document

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

22 official files

• Opinion of Mr Advocate General Tizzano delivered on 12 September 2002. # Commissioners of Customs & Excise v First Choice Holidays plc. # Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom. # Sixth VAT Directive - Article 26(2) - Special scheme for the taxation of travel agents and tour operators - Taxable amount - Margin - Total amount to be paid by the traveller. # Case C-149/01.

  judgment · EN · 12 September 2002

  DownloadOpen at official source

• Sklepni predlogi generalnega pravobranilca - Tizzano - 12. septembra 2002. # Commissioners of Customs & Excise proti First Choice Holidays plc. # Predlog za sprejetje predhodne odločbe: Court of Appeal (England & Wales) (Civil Division) - Združeno kraljestvo. # Šesta direktiva DDV. # Zadeva C-149/01.

  judgment · SL · 12 September 2002

  DownloadOpen at official source

• Tizzano főtanácsnok indítványa, az ismertetés napja: 2002. szeptember 12. # Commissioners of Customs & Excise kontra First Choice Holidays plc. # Előzetes döntéshozatal iránti kérelem: Court of Appeal (England & Wales) (Civil Division) - Egyesült Királyság. # Hatodik HÉA irányelv. # C-149/01. sz. ügy

  judgment · HU · 12 September 2002

  DownloadOpen at official source

• Stanovisko generálního advokáta - Tizzano - 12 září 2002. # Commissioners of Customs & Excise proti First Choice Holidays plc. # Žádost o rozhodnutí o předběžné otázce: Court of Appeal (England & Wales) (Civil Division) - Spojené království. # Šestá směrnice o DPH. # Věc C-149/01.

  judgment · CS · 12 September 2002

  DownloadOpen at official source

• Konklużjonijiet ta' l-Avukat Ġenerali - Tizzano - 12 ta' Settembru 2002. # Commissioners of Customs & Excise vs First Choice Holidays plc. # Talba għal deċiżjoni preliminari: Court of Appeal (England & Wales) (Civil Division) - ir-Renju Unit. # Sitt Direttiva VAT. # Kawża C-149/01.

  judgment · MT · 12 September 2002

  DownloadOpen at official source

• Ģenerāladvokāta Tizzano secinājumi, sniegti 2002. gada 12.septembrī. # Commissioners of Customs & Excise pret First Choice Holidays plc. # Lūgums sniegt prejudiciālu nolēmumu: Court of Appeal (England & Wales) (Civil Division) - Apvienotā Karaliste. # Sestā PVN direktīva. # Lieta C-149/01.

  judgment · LV · 12 September 2002

  DownloadOpen at official source

• Generalinio advokato Tizzano išvada, pateikta 2002 m. rugsėjo 12 d. # Commissioners of Customs & Excise prieš First Choice Holidays plc. # Prašymas priimti prejudicinį sprendimą: Court of Appeal (England & Wales) (Civil Division) - Jungtinė Karalystė. # Šeštoji PVM direktyva. # Byla C-149/01.

  judgment · LT · 12 September 2002

  DownloadOpen at official source

• Concluziile avocatului general Tizzano prezentate la data de12 septembrie 2002. # Commissioners of Customs & Excise împotriva First Choice Holidays plc. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Court of Appeal (England & Wales) (Civil Division) - Regatul Unit. # A șasea directivă TVA. # Cauza C-149/01.

  judgment · RO · 12 September 2002

  DownloadOpen at official source

• Kohtujuristi ettepanek - Tizzano - 12. september 2002. # Commissioners of Customs & Excise versus First Choice Holidays plc. # Eelotsusetaotlus: Court of Appeal (England & Wales) (Civil Division) - Ühendkuningriik. # Kuues käibemaksu direktiiv. # Kohtuasi C-149/01.

  judgment · ET · 12 September 2002

  DownloadOpen at official source

• Opinia rzecznika generalnego Tizzano przedstawione w dniu 12 września 2002 r. # Commissioners of Customs & Excise przeciwko First Choice Holidays plc. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Court of Appeal (England & Wales) (Civil Division) - Zjednoczone Królestwo. # Szósta dyrektywa VAT - Artykuł 26. # Sprawa C-149/01.

  judgment · PL · 12 September 2002

  DownloadOpen at official source

• Návrhy generálneho advokáta - Tizzano - 12. septembra 2002. # Commissioners of Customs & Excise proti First Choice Holidays plc. # Návrh na začatie prejudiciálneho konania Court of Appeal (England & Wales) (Civil Division) - Spojené kráľovstvo. # Šiesta smernica DPH. # Vec C-149/01.

  judgment · SK · 12 September 2002

  DownloadOpen at official source

• Заключение на генералния адвокат Tizzano представено на12 септември 2002 г. # Commissioners of Customs & Excise срещу First Choice Holidays plc. # Искане за преюдициално заключение: Court of Appeal (England & Wales) (Civil Division) - Обединеното кралство. # Шеста директива ДДС. # Дело C-149/01.

  judgment · BG · 12 September 2002

  DownloadOpen at official source

• Julkisasiamiehen ratkaisuehdotus Tizzano 12 päivänä syyskuuta 2002. # Commissioners of Customs & Excise vastaan First Choice Holidays plc. # Ennakkoratkaisupyyntö: Court of Appeal (England & Wales) (Civil Division) - Yhdistynyt kuningaskunta. # Kuudennen arvonlisäverodirektiivin 26 artiklan 2 kohta - Matkatoimistojen ja turistimatkojen järjestäjien erityinen verotusjärjestelmä - Veron peruste - Kate - Matkustajan maksama kokonaishinta. # Asia C-149/01.

  judgment · FI · 12 September 2002

  DownloadOpen at official source

• Conclusie van advocaat-generaal Tizzano van 12 september 2002. # Commissioners of Customs & Excise tegen First Choice Holidays plc. # Verzoek om een prejudiciële beslissing: Court of Appeal (England & Wales) (Civil Division) - Verenigd Koninkrijk. # Zesde BTWrichtlijn - Artikel26, lid2 - Bijzondere belastingregeling voor reisbureaus en reisorganisatoren - Maatstaf van heffing - Winstmarge - Totale bedrag dat reiziger moet betalen. # Zaak C-149/01.

  judgment · NL · 12 September 2002

  DownloadOpen at official source

• Förslag till avgörande av generaladvokat Tizzano föredraget den 12 september 2002. # Commissioners of Customs & Excise mot First Choice Holidays plc. # Begäran om förhandsavgörande: Court of Appeal (England & Wales) (Civil Division) - Förenade kungariket. # Sjätte mervärdesskattedirektivet - Artikel 26.2 - Särskilda regler för resebyråer och researrangörer - Beskattningsunderlag - Marginal - Det totala belopp som skall betalas av den resande. # Mål C-149/01.

  judgment · SV · 12 September 2002

  DownloadOpen at official source

• Forslag til afgørelse fra generaladvokat Tizzano fremsat den 12. september 2002. # Commissioners of Customs & Excise mod First Choice Holidays plc. # Anmodning om præjudiciel afgørelse: Court of Appeal (England & Wales) (Civil Division) - Forenede Kongerige. # Sjette momsdirektiv - artikel 26, stk.2 - særordning for rejsebureauer og personer, der organiserer turistrejser - beskatningsgrundlag - fortjenstmargen - samlede beløb, der skal betales af den rejsende. # Sag C-149/01.

  judgment · DA · 12 September 2002

  DownloadOpen at official source

• Schlussanträge des Generalanwalts Tizzano vom 12. September 2002. # Commissioners of Customs & Excise gegen First Choice Holidays plc. # Ersuchen um Vorabentscheidung: Court of Appeal (England & Wales) (Civil Division) - Vereinigtes Königreich. # Sechste Mehrwertsteuerrichtlinie - Artikel 26 Absatz 2 - Sonderregelung für die Besteuerung von Reisebüros und Reiseveranstaltern - Besteuerungsgrundlage - Marge - Vom Reisenden zu entrichtender Gesamtbetrag. # Rechtssache C-149/01.

  judgment · DE · 12 September 2002

  DownloadOpen at official source

• Conclusions de l'avocat général Tizzano présentées le 12 septembre 2002. # Commissioners of Customs & Excise contre First Choice Holidays plc. # Demande de décision préjudicielle: Court of Appeal (England & Wales) (Civil Division) - Royaume-Uni. # Sixième directive TVA - Article 26, paragraphe 2 - Régime particulier de taxation des agences de voyages et des organisateurs de circuits touristiques - Base d'imposition - Marge - Montant total à payer par le voyageur. # Affaire C-149/01.

  judgment · FR · 12 September 2002

  DownloadOpen at official source

• Προτάσεις του γενικού εισαγγελέα Tizzano της 12ης Σεπτεμβρίου 2002. # Commissioners of Customs & Excise κατά First Choice Holidays plc. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Court of Appeal (England & Wales) (Civil Division) - Ηνωμένο Βασίλειο. # .κτη οδηγία ΦΠΑ - .ρθρο 26, παράγραφος 2 - Ειδικό καθεστώς για τη φορολόγηση των πρακτορείων ταξιδίων και των οργανωτών περιηγήσεων - Βάση επιβολής του φόρου - Περιθώριο κέρδους - Συνολικό καταβλητέο από τον ταξιδιώτη ποσό. # Υπόθεση C-149/01.

  judgment · EL · 12 September 2002

  DownloadOpen at official source

• Conclusões do advogado-geral Tizzano apresentadas em 12 de Septembro de 2002. # Commissioners of Customs & Excise contra First Choice Holidays plc. # Pedido de decisão prejudicial: Court of Appeal (England & Wales) (Civil Division) - Reino Unido. # Sexta Directiva IVA - Artigo 26.º, n.º2 - Regime especial de tributação das agências de viagens e dos organizadores de circuitos turísticos - Matéria colectável - Margem - Montante total pago pelo viajante. # Processo C-149/01.

  judgment · PT · 12 September 2002

  DownloadOpen at official source

• Conclusioni dell'avvocato generale Tizzano del 12 settembre 2002. # Commissioners of Customs & Excise contro First Choice Holidays plc. # Domanda di pronuncia pregiudiziale: Court of Appeal (England & Wales) (Civil Division) - Regno Unito. # Sesta direttiva IVA - Art.26, n.2 - Regime impositivo particolare delle agenzie di viaggi e degli organizzatori di giri turistici - Base imponibile - Margine - Importo totale a carico del viaggiatore. # Causa C-149/01.

  judgment · IT · 12 September 2002

  DownloadOpen at official source

• Conclusiones del Abogado General Tizzano presentadas el 12 de septiembre de 2002. # Commissioners of Customs & Excise contra First Choice Holidays plc. # Petición de decisión prejudicial: Court of Appeal (England & Wales) (Civil Division) - Reino Unido. # Sexta Directiva IVA - Artículo 26, apartado 2 - Régimen especial de tributación de las agencias de viajes y organizadores de circuitos turísticos - Base imponible - Margen - Cantidad total a pagar por el viajero. # Asunto C-149/01.

  judgment · ES · 12 September 2002

  DownloadOpen at official source

Sponsors

• · CJ · Court of Justice of the European Union

Related records

No cross-record relationships stored yet.