Opinion of Mr Advocate General Alber delivered on 10 October 2002. # Sinclair Collis Ltd v Commissioners of Customs & Excise. # Reference for a preliminary ruling: House of Lords - United Kingdom. # Sixth VAT Directive - Article 13B(b) - Exempt transactions - Letting of immovable property - Meaning - Cigarette vending machines installed in commercial premises. # Case C-275/01.

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Official report CELEX 62001CC0275 from European Union at Court of Justice of the European Union. Dated 10 October 2002. Status: decided.

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1. 10 October 2002

   Decided

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• Opinion of Mr Advocate General Alber delivered on 10 October 2002. # Sinclair Collis Ltd v Commissioners of Customs & Excise. # Reference for a preliminary ruling: House of Lords - United Kingdom. # Sixth VAT Directive - Article 13B(b) - Exempt transactions - Letting of immovable property - Meaning - Cigarette vending machines installed in commercial premises. # Case C-275/01.

  judgment · EN · 10 October 2002

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• Konklużjonijiet ta' l-Avukat Ġenerali - Alber - 10 ta' Ottubru 2002. # Sinclair Collis Ltd vs Commissioners of Customs & Excise. # Talba għal deċiżjoni preliminari: House of Lords - ir-Renju Unit. # Sitt Direttiva VAT. # Kawża C-275/01.

  judgment · MT · 10 October 2002

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• Sklepni predlogi generalnega pravobranilca - Alber - 10. oktobra 2002. # Sinclair Collis Ltd proti Commissioners of Customs & Excise. # Predlog za sprejetje predhodne odločbe: House of Lords - Združeno kraljestvo. # Šesta direktiva DDV. # Zadeva C-275/01.

  judgment · SL · 10 October 2002

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• Заключение на генералния адвокат Alber представено на10 октомври 2002 г. # Sinclair Collis Ltd срещу Commissioners of Customs & Excise. # Искане за преюдициално заключение: House of Lords - Обединеното кралство. # Шеста директива ДДС. # Дело C-275/01.

  judgment · BG · 10 October 2002

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• Opinia rzecznika generalnego Alber przedstawione w dniu 10 października 2002 r. # Sinclair Collis Ltd przeciwko Commissioners of Customs & Excise. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: House of Lords - Zjednoczone Królestwo. # Szósta dyrektywa VAT - Artykuł 13. # Sprawa C-275/01.

  judgment · PL · 10 October 2002

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• Forslag til afgørelse fra generaladvokat Alber fremsat den 10. oktober 2002. # Sinclair Collis Ltd mod Commissioners of Customs & Excise. # Anmodning om præjudiciel afgørelse: House of Lords - Forenede Kongerige. # Sjette momsdirektiv - artikel 13, punkt B, litra b) - afgiftsfritagne transaktioner - udlejning af fast ejendom - begreb - cigaretautomater opstillet i erhvervslokaler. # Sag C-275/01.

  judgment · DA · 10 October 2002

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• Ģenerāladvokāta Alber secinājumi, sniegti 2002. gada 10.oktobrī. # Sinclair Collis Ltd pret Commissioners of Customs & Excise. # Lūgums sniegt prejudiciālu nolēmumu: House of Lords - Apvienotā Karaliste. # Sestā PVN direktīva. # Lieta C-275/01.

  judgment · LV · 10 October 2002

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• Kohtujuristi ettepanek - Alber - 10. oktoober 2002. # Sinclair Collis Ltd versus Commissioners of Customs & Excise. # Eelotsusetaotlus: House of Lords - Ühendkuningriik. # Kohtuasi C-275/01.

  judgment · ET · 10 October 2002

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• Stanovisko generálního advokáta - Alber - 10 října 2002. # Sinclair Collis Ltd proti Commissioners of Customs & Excise. # Žádost o rozhodnutí o předběžné otázce: House of Lords - Spojené království. # Šestá směrnice o DPH. # Věc C-275/01.

  judgment · CS · 10 October 2002

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• Conclusiones del Abogado General Alber presentadas el 10 de octubre de 2002. # Sinclair Collis Ltd contra Commissioners of Customs & Excise. # Petición de decisión prejudicial: House of Lords - Reino Unido. # Sexta Directiva sobre el IVA - Artículo 13, parte B, letrab) - Operaciones exentas - Arrendamiento de bienes inmuebles - Concepto - Instalación de máquinas expendedoras de cigarrillos en locales comerciales. # Asunto C-275/01.

  judgment · ES · 10 October 2002

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• Προτάσεις του γενικού εισαγγελέα Alber της 10ης Οκτωβρίου 2002. # Sinclair Collis Ltd κατά Commissioners of Customs & Excise. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: House of Lords - Ηνωμένο Βασίλειο. # Έκτη οδηγία ΦΠΑ - Άρθρο 13, Β, στοιχείο β΄- Απαλλασσόμενες πράξεις - Μίσθωση ακινήτων - Έννοια - Αυτόματες μηχανές πωλήσεως τσιγάρων εγκατεστημένες σε εμπορικούς χώρους. # Υπόθεση C-275/01.

  judgment · EL · 10 October 2002

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• Schlussanträge des Generalanwalts Alber vom 10. Oktober 2002. # Sinclair Collis Ltd gegen Commissioners of Customs & Excise. # Ersuchen um Vorabentscheidung: House of Lords - Vereinigtes Königreich. # Sechste Mehrwertsteuerrichtlinie - Artikel 13 Teil B Buchstabe b - Befreite Umsätze - Vermietung von Grundstücken - Begriff - Aufstellung von Zigarettenautomaten in Geschäftsräumen. # Rechtssache C-275/01.

  judgment · DE · 10 October 2002

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• Generalinio advokato Alber išvada, pateikta 2002 m. spalio 10 d. # Sinclair Collis Ltd prieš Commissioners of Customs & Excise. # Prašymas priimti prejudicinį sprendimą: House of Lords - Jungtinė Karalystė. # Šeštoji PVM direktyva. # Byla C-275/01.

  judgment · LT · 10 October 2002

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• Conclusões do advogado-geral Alber apresentadas em 10 de Outubro de 2002. # Sinclair Collis Ltd contra Commissioners of Customs & Excise. # Pedido de decisão prejudicial: House of Lords - Reino Unido. # Sexta Directiva IVA - Artigo 13.º, B, alínea b) - Operações isentas - Locação de bens imóveis - Noção - Máquinas de venda automática de cigarros instaladas em locais comerciais. # Processo C-275/01.

  judgment · PT · 10 October 2002

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• Conclusioni dell'avvocato generale Alber del 10 ottobre 2002. # Sinclair Collis Ltd contro Commissioners of Customs & Excise. # Domanda di pronuncia pregiudiziale: House of Lords - Regno Unito. # Sesta direttiva IVA - Art.13,B, lett.b) - Operazioni esenti - Locazione di beni immobili - Nozione - Distributori automatici di sigarette installati in locali commerciali. # Causa C-275/01.

  judgment · IT · 10 October 2002

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• Concluziile avocatului general Alber prezentate la data de10 octombrie 2002. # Sinclair Collis Ltd împotriva Commissioners of Customs & Excise. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: House of Lords - Regatul Unit. # A șasea directivă TVA. # Cauza C-275/01.

  judgment · RO · 10 October 2002

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• Conclusions de l'avocat général Alber présentées le 10 octobre 2002. # Sinclair Collis Ltd contre Commissioners of Customs & Excise. # Demande de décision préjudicielle: House of Lords - Royaume-Uni. # Sixième directive TVA - Article 13, B, sous b) - Opérations exonérées - Location de biens immeubles - Notion - Distributeurs automatiques de cigarettes installés dans des locaux commerciaux. # Affaire C-275/01.

  judgment · FR · 10 October 2002

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• Alber főtanácsnok indítványa, az ismertetés napja: 2002. október 10. # Sinclair Collis Ltd kontra Commissioners of Customs & Excise. # Előzetes döntéshozatal iránti kérelem: House of Lords - Egyesült Királyság. # Hatodik HÉA irányelv. # C-275/01. sz. ügy

  judgment · HU · 10 October 2002

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• Návrhy generálneho advokáta - Alber - 10. októbra 2002. # Sinclair Collis Ltd proti Commissioners of Customs & Excise. # Návrh na začatie prejudiciálneho konania House of Lords - Spojené kráľovstvo. # Šiesta smernica DPH. # Vec C-275/01.

  judgment · SK · 10 October 2002

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• Förslag till avgörande av generaladvokat Alber föredraget den 10 oktober 2002. # Sinclair Collis Ltd mot Commissioners of Customs & Excise. # Begäran om förhandsavgörande: House of Lords - Förenade kungariket. # Sjätte mervärdesskattedirektivet - Artikel 13 B b - Transaktioner som är undantagna från skatteplikt - Uthyrning av fast egendom - Begrepp - Cigarettautomater installerade i affärslokaler. # Mål C-275/01.

  judgment · SV · 10 October 2002

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• Conclusie van advocaat-generaal Alber van 10 oktober 2002. # Sinclair Collis Ltd tegen Commissioners of Customs & Excise. # Verzoek om een prejudiciële beslissing: House of Lords - Verenigd Koninkrijk. # Zesde BTWrichtlijn - Artikel13, B, subb - Vrijgestelde handelingen - Verhuur van onroerende goederen - Begrip - In bedrijfsruimten geplaatste sigarettenautomaten. # Zaak C-275/01.

  judgment · NL · 10 October 2002

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• Julkisasiamiehen ratkaisuehdotus Alber 10 päivänä lokakuuta 2002. # Sinclair Collis Ltd vastaan Commissioners of Customs & Excise. # Ennakkoratkaisupyyntö: House of Lords - Yhdistynyt kuningaskunta. # Kuudes arvonlisäverodirektiivi - 13artiklan Bkohdan balakohta - Verottomat liiketoimet - Kiinteän omaisuuden vuokraus - Käsite - Liiketiloihin sijoitetut savukeautomaatit. # Asia C-275/01.

  judgment · FI · 10 October 2002

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