Opinion of Mr Advocate General Geelhoed delivered on 18 September 2003.#GIL Insurance Ltd and Others v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Tax on insurance premiums - Higher rate applicable to certain insurance contracts - Insurance connected with the rental or sale of domestic appliances - State aid.#Case C-308/01.

Record

Official report CELEX 62001CC0308 from European Union at Court of Justice of the European Union. Dated 18 September 2003. Status: decided.

Timeline

1. 18 September 2003

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Mr Advocate General Geelhoed delivered on 18 September 2003.#GIL Insurance Ltd and Others v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Tax on insurance premiums - Higher rate applicable to certain insurance contracts - Insurance connected with the rental or sale of domestic appliances - State aid.#Case C-308/01.

  judgment · EN · 18 September 2003

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• Mišljenje nezavisnog odvjetnika Geelhoed iznesen18. rujna 2003.#GIL Insurance Ltd i drugi protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-308/01.

  judgment · HR · 18 September 2003

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• Opinia rzecznika generalnego Geelhoed przedstawione w dniu 18 września 2003 r.#GIL Insurance Ltd i inni przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, London - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Pomoc państwa.#Sprawa C-308/01.

  judgment · PL · 18 September 2003

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• Konklużjonijiet ta' l-Avukat Ġenerali - Geelhoed - 18 ta' Settembru 2003.#GIL Insurance Ltd et. vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.#Sitt Direttiva VAT - Għajnuniet mogħtija mill-Istat.#Kawża C-308/01.

  judgment · MT · 18 September 2003

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• Stanovisko generálního advokáta - Geelhoed - 18 září 2003.#GIL Insurance Ltd a další proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, London - Spojené království.#Šestá směrnice o DPH - Státní podpory.#Věc C-308/01.

  judgment · CS · 18 September 2003

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• Návrhy generálneho advokáta - Geelhoed - 18. septembra 2003.#GIL Insurance Ltd a iní proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania VAT and Duties Tribunal, London - Spojené kráľovstvo.#Šiesta smernica DPH - Štátna pomoc.#Vec C-308/01.

  judgment · SK · 18 September 2003

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• Geelhoed főtanácsnok indítványa, az ismertetés napja: 2003. szeptember 18.#GIL Insurance Ltd és társai kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London - Egyesült Királyság.#Hatodik HÉA irányelv - Állami támogatások.#C-308/01. sz. ügy.

  judgment · HU · 18 September 2003

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• Generalinio advokato L. A. Geelhoed išvada, pateikta 2003 m. rugsėjo 18 d.#GIL Insurance Ltd ir kiti prieš Commissioners of Customs & Excise.#VAT and Duties Tribunal, London (Jungtinė Karalystė) prašymas priimti prejudicinį sprendimą.#Šeštoji PVM direktyva - Valstybės pagalba.#Byla C-308/01.

  judgment · LT · 18 September 2003

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• Concluziile avocatului general Geelhoed prezentate la data de 18 septembrie 2003.#GIL Insurance Ltd și alții împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: VAT and Duties Tribunal, London - Regatul Unit.#A șasea directivă TVA - Ajutor de stat.#Cauza C-308/01.

  judgment · RO · 18 September 2003

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• Conclusie van advocaat-generaal Geelhoed van 18 september 2003.#GIL Insurance Ltd en anderen tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Belasting over verzekeringspremies - Verhoogd tarief van toepassing op bepaalde verzekeringsovereenkomsten - Met verhuur of verkoop van huishoudelijke apparatuur samenhangende verzekering - Staatssteun.#Zaak C-308/01.

  judgment · NL · 18 September 2003

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• Sklepni predlogi generalnega pravobranilca - Geelhoed - 18. septembra 2003.#GIL Insurance Ltd in drugi proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London - Združeno kraljestvo.#Šesta direktiva DDV - Državne pomoči.#Zadeva C-308/01.

  judgment · SL · 18 September 2003

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• Conclusões do advogado-geral Geelhoed apresentadas em 18 de Septembro de 2003.#GIL Insurance Ltd e outros contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Imposto sobre os prémios de seguro - Taxa agravada aplicável a determinados contratos de seguro - Seguros conexos à locação ou à venda de aparelhos electrodomésticos - Auxílios de Estado.#Processo C-308/01.

  judgment · PT · 18 September 2003

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• Förslag till avgörande av generaladvokat Geelhoed föredraget den 18 september 2003.#GIL Insurance Ltd m.fl. mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Skatt på försäkringspremier - En högre skattesats som är tillämplig på vissa försäkringsavtal - Försäkring som tecknas i samband med hyra eller försäljning av hushållsapparater - Statligt stöd.#Mål C-308/01.

  judgment · SV · 18 September 2003

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• Ģenerāladvokāta Geelhoed secinājumi, sniegti 2003. gada 18.septembrī.#GIL Insurance Ltd un citi pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London - Apvienotā Karaliste.#Sestā PVN direktīva - Valsts atbalsts.#Lieta C-308/01.

  judgment · LV · 18 September 2003

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• Julkisasiamiehen ratkaisuehdotus Geelhoed 18 päivänä syyskuuta 2003.#GIL Insurance Ltd ym. vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - Vakuutusmaksuvero - Tiettyihin vakuutussopimuksiin sovellettava korkeampi verokanta - Kodinkoneiden vuokraukseen tai myyntiin liittyvä vakuutus - Valtiontuet.#Asia C-308/01.

  judgment · FI · 18 September 2003

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• Forslag til afgørelse fra generaladvokat Geelhoed fremsat den 18. september 2003.#GIL Insurance Ltd m.fl. mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London - Forenede Kongerige.#Sjette momsdirektiv - afgift på forsikringspræmier - forhøjet afgiftssats for visse forsikringsaftaler - forsikring i tilknytning til udlejning eller salg af husholdningsapparater - statsstøtte.#Sag C-308/01.

  judgment · DA · 18 September 2003

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• Kohtujuristi ettepanek - Geelhoed - 18. september 2003.#GIL Insurance Ltd ja teised versus Commissioners of Customs & Excise.#Eelotsusetaotlus: VAT and Duties Tribunal, London - Ühendkuningriik.#Kuues käibemaksu direktiiv - Riigiabi.#Kohtuasi C-308/01.

  judgment · ET · 18 September 2003

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• Προτάσεις του γενικού εισαγγελέα Geelhoed της 18ης Σεπτεμβρίου 2003.#GIL Insurance Ltd και λοιποί κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Φόρος επί των ασφαλίστρων - Αυξημένος συντελεστής εφαρμοζόμενος σε ορισμένες συμβάσεις ασφαλίσεως - Ασφαλίσεις συνδεόμενες με τη μίσθωση ή την πώληση ηλεκτρικών οικιακών συσκευών - Κρατικές ενισχύσεις.#Υπόθεση C-308/01.

  judgment · EL · 18 September 2003

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• Conclusions de l'avocat général Geelhoed présentées le 18 septembre 2003.#GIL Insurance Ltd et autres contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: VAT and Duties Tribunal, London - Royaume-Uni.#Sixième directive TVA - Taxe sur les primes d'assurance - Taux supérieur applicable à certains contrats d'assurance - Assurance connexe à la location ou à la vente d'appareils électroménagers - Aides d'État.#Affaire C-308/01.

  judgment · FR · 18 September 2003

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• Schlussanträge des Generalanwalts Geelhoed vom 18. September 2003.#GIL Insurance Ltd und andere gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Versicherungsprämiensteuer - Erhöhter Satz für bestimmte Versicherungsverträge - Versicherungen im Zusammenhang mit der Vermietung oder dem Verkauf von Haushaltsgeräten - Staatliche Beihilfen.#Rechtssache C-308/01.

  judgment · DE · 18 September 2003

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• Conclusiones del Abogado General Geelhoed presentadas el 18 de septiembre de 2003.#GIL Insurance Ltd y otros contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva sobre el IVA - Impuesto sobre las primas de seguro - Tipo superior aplicable a determinados contratos de seguro - Seguros relacionados con el alquiler o la venta de electrodomésticos - Ayudas de Estado.#Asunto C-308/01.

  judgment · ES · 18 September 2003

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• Conclusioni dell'avvocato generale Geelhoed del 18 settembre 2003.#GIL Insurance Ltd e altri contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London - Regno Unito.#Sesta direttiva IVA - Imposta sui premi assicurativi - Aliquota più elevata che si applica a taluni contratti di assicurazione - Assicurazione collegata alla locazione o alla vendita di elettrodomestici - Aiuti di Stato.#Causa C-308/01.

  judgment · IT · 18 September 2003

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• Заключение на генералния адвокат Geelhoed представено на18 септември 2003 г.#GIL Insurance Ltd и други срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: VAT and Duties Tribunal, London - Обединеното кралство.#Шеста директива ДДС - Държавни помощи.#Дело C-308/01.

  judgment · BG · 18 September 2003

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