Opinion of Mr Advocate General Jacobs delivered on 12 December 2002. # Design Concept SA v Flanders Expo SA. # Reference for a preliminary ruling: Cour de cassation - Luxembourg. # Sixth VAT Directive - Article 9(2)(e) - Place of taxable transactions - Fiscal connection - Advertising services. # Case C-438/01.

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1. 12 December 2002

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• Opinion of Mr Advocate General Jacobs delivered on 12 December 2002. # Design Concept SA v Flanders Expo SA. # Reference for a preliminary ruling: Cour de cassation - Luxembourg. # Sixth VAT Directive - Article 9(2)(e) - Place of taxable transactions - Fiscal connection - Advertising services. # Case C-438/01.

  judgment · EN · 12 December 2002

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• Jacobs főtanácsnok indítványa, az ismertetés napja: 2002. december 12. # Design Concept SA kontra Flanders Expo SA. # Előzetes döntéshozatal iránti kérelem: Cour de cassation - Luxemburg. # Hatodik HÉA irányelv. # C-438/01. sz. ügy

  judgment · HU · 12 December 2002

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• Opinia rzecznika generalnego Jacobs przedstawione w dniu 12 grudnia 2002 r. # Design Concept SA przeciwko Flanders Expo SA. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Cour de cassation - Luksemburg. # Szósta dyrektywa VAT - Artykuł 9. # Sprawa C-438/01.

  judgment · PL · 12 December 2002

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• Konklużjonijiet ta' l-Avukat Ġenerali - Jacobs - 12 ta' Diċembru 2002. # Design Concept SA vs Flanders Expo SA. # Talba għal deċiżjoni preliminari: Cour de cassation - il-Lussemburgu. # Sitt Direttiva VAT. # Kawża C-438/01.

  judgment · MT · 12 December 2002

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• Návrhy generálneho advokáta - Jacobs - 12. decembra 2002. # Design Concept SA proti Flanders Expo SA. # Návrh na začatie prejudiciálneho konania Cour de cassation - Luxembursko. # Šiesta smernica DPH. # Vec C-438/01.

  judgment · SK · 12 December 2002

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• Ģenerāladvokāta Jacobs secinājumi, sniegti 2002. gada 12.decembrī. # Design Concept SA pret Flanders Expo SA. # Lūgums sniegt prejudiciālu nolēmumu: Cour de cassation - Luksemburga. # Sestā PVN direktīva. # Lieta C-438/01.

  judgment · LV · 12 December 2002

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• Generalinio advokato Jacobs išvada, pateikta 2002 m. gruodžio 12 d. # Design Concept SA prieš Flanders Expo SA. # Prašymas priimti prejudicinį sprendimą: Cour de cassation - Liuksemburgas. # Šeštoji PVM direktyva. # Byla C-438/01.

  judgment · LT · 12 December 2002

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• Conclusie van advocaat-generaal Jacobs van 12 december 2002. # Design Concept SA tegen Flanders Expo SA. # Verzoek om een prejudiciële beslissing: Cour de cassation - Luxemburg. # Zesde BTWrichtlijn - Artikel9, lid2, sube - Plaats van belastbare handelingen - Fiscaal aanknopingspunt - Diensten op gebied van reclame. # Zaak C-438/01.

  judgment · NL · 12 December 2002

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• Sklepni predlogi generalnega pravobranilca - Jacobs - 12. decembra 2002. # Design Concept SA proti Flanders Expo SA. # Predlog za sprejetje predhodne odločbe: Cour de cassation - Luksemburg. # Šesta direktiva DDV. # Zadeva C-438/01.

  judgment · SL · 12 December 2002

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• Stanovisko generálního advokáta - Jacobs - 12 prosince 2002. # Design Concept SA proti Flanders Expo SA. # Žádost o rozhodnutí o předběžné otázce: Cour de cassation - Lucembursko. # Šestá směrnice o DPH. # Věc C-438/01.

  judgment · CS · 12 December 2002

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• Conclusions de l'avocat général Jacobs présentées le 12 décembre 2002. # Design Concept SA contre Flanders Expo SA. # Demande de décision préjudicielle: Cour de cassation - Luxembourg. # Sixième directive TVA - Article 9, paragraphe 2, sous e) - Lieu des opérations imposables - Rattachement fiscal - Prestations de publicité. # Affaire C-438/01.

  judgment · FR · 12 December 2002

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• Заключение на генералния адвокат Jacobs представено на12 декември 2002 г. # Design Concept SA срещу Flanders Expo SA. # Искане за преюдициално заключение: Cour de cassation - Люксембург. # Шеста директива ДДС. # Дело C-438/01.

  judgment · BG · 12 December 2002

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• Förslag till avgörande av generaladvokat Jacobs föredraget den 12 december 2002. # Design Concept SA mot Flanders Expo SA. # Begäran om förhandsavgörande: Cour de cassation - Luxemburg. # Sjätte mervärdesskattedirektivet - Artikel 9.2 e - Platsen för skattepliktiga transaktioner - Skattemässig anknytning - Reklamtjänster. # Mål C-438/01.

  judgment · SV · 12 December 2002

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• Kohtujuristi ettepanek - Jacobs - 12. detsember 2002. # Design Concept SA versus Flanders Expo SA. # Eelotsusetaotlus: Cour de cassation - Luksemburg. # Kuues käibemaksu direktiiv. # Kohtuasi C-438/01.

  judgment · ET · 12 December 2002

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• Julkisasiamiehen ratkaisuehdotus Jacobs 12 päivänä joulukuuta 2002. # Design Concept SA vastaan Flanders Expo SA. # Ennakkoratkaisupyyntö: Cour de cassation - Luxemburg. # Kuudes arvonlisäverodirektiivi - 9artiklan 2kohdan ealakohta - Verollisten liiketoimien suorituspaikka - Verotuksellinen liittymä - Mainospalvelut. # Asia C-438/01.

  judgment · FI · 12 December 2002

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• Conclusioni dell'avvocato generale Jacobs del 12 dicembre 2002. # Design Concept SA contro Flanders Expo SA. # Domanda di pronuncia pregiudiziale: Cour de cassation - Lussemburgo. # Sesta direttiva IVA - Art.9, n.2, lett.e) - Luogo delle operazioni imponibili - Collegamento fiscale - Prestazioni pubblicitarie. # Causa C-438/01.

  judgment · IT · 12 December 2002

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• Forslag til afgørelse fra generaladvokat Jacobs fremsat den 12. december 2002. # Design Concept SA mod Flanders Expo SA. # Anmodning om præjudiciel afgørelse: Cour de cassation - Luxembourg. # Sjette momsdirektiv - artikel 9, stk.2, litra e) - stedet for afgiftspligtige transaktioner - afgiftsmæssig tilknytning - reklamevirksomhed. # Sag C-438/01.

  judgment · DA · 12 December 2002

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• Schlussanträge des Generalanwalts Jacobs vom 12. Dezember 2002. # Design Concept SA gegen Flanders Expo SA. # Ersuchen um Vorabentscheidung: Cour de cassation - Luxemburg. # Sechste Mehrwertsteuerrichtlinie - Artikel 9 Absatz 2 Buchstabe e - Ort des steuerbaren Umsatzes - Steuerliche Anknüpfung - Leistungen auf dem Gebiet der Werbung. # Rechtssache C-438/01.

  judgment · DE · 12 December 2002

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• Conclusões do advogado-geral Jacobs apresentadas em 12 de Dezembro de 2002. # Design Concept SA contra Flanders Expo SA. # Pedido de decisão prejudicial: Cour de cassation - Luxemburgo. # Sexta Directiva IVA - Artigo 9.º, n.º2, alínea e) - Lugar das operações tributáveis - Conexão para efeitos fiscais - Prestação de serviços de publicidade. # Processo C-438/01.

  judgment · PT · 12 December 2002

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• Conclusiones del Abogado General Jacobs presentadas el 12 de diciembre de 2002. # Design Concept SA contra Flanders Expo SA. # Petición de decisión prejudicial: Cour de cassation - Luxemburgo. # Sexta Directiva IVA - Artículo 9, apartado 2, letra e) - Lugar de realización del hecho imponible - Conexión fiscal - Prestaciones de publicidad. # Asunto C-438/01.

  judgment · ES · 12 December 2002

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• Concluziile avocatului general Jacobs prezentate la data de12 decembrie 2002. # Design Concept SA împotriva Flanders Expo SA. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Cour de cassation - Luxemburg. # A șasea directivă TVA. # Cauza C-438/01.

  judgment · RO · 12 December 2002

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• Προτάσεις του γενικού εισαγγελέα Jacobs της 12ης Δεκεμβρίου 2002. # Design Concept SA κατά Flanders Expo SA. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Cour de cassation - Λουξεμβούργο. # Έκτη οδηγία ΦΠΑ - Άρθρο 9, παράγραφος 2, στοιχείο ε΄ - Τόπος των φορολογητέων πράξεων - Φορολογική υπαγωγή - Παροχή διαφημιστικών υπηρεσιών. # Υπόθεση C-438/01.

  judgment · EL · 12 December 2002

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