Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 6 February 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR v Finanzamt Charlottenburg. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Sixth VAT Directive - Scope - Supply of services for consideration - Admission of a member to a partnership in consideration of payment of a contribution in cash. # Case C-442/01.

Record

Official report CELEX 62001CC0442 from European Union at Court of Justice of the European Union. Dated 6 February 2003. Status: decided.

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1. 6 February 2003

   Decided

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22 official files

• Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 6 February 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR v Finanzamt Charlottenburg. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Sixth VAT Directive - Scope - Supply of services for consideration - Admission of a member to a partnership in consideration of payment of a contribution in cash. # Case C-442/01.

  judgment · EN · 6 February 2003

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• Sklepni predlogi generalnega pravobranilca - Ruiz-Jarabo Colomer - 6. februarja 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR proti Finanzamt Charlottenburg. # Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija. # Šesta direktiva DDV. # Zadeva C-442/01.

  judgment · SL · 6 February 2003

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• Kohtujuristi ettepanek - Ruiz-Jarabo Colomer - 6. veebruar 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR versus Finanzamt Charlottenburg. # Eelotsusetaotlus: Bundesfinanzhof - Saksamaa. # Kuues käibemaksu direktiiv. # Kohtuasi C-442/01.

  judgment · ET · 6 February 2003

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• Concluziile avocatului general Ruiz-Jarabo Colomer prezentate la data de6 februarie 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR împotriva Finanzamt Charlottenburg. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania. # A șasea directivă TVA. # Cauza C-442/01.

  judgment · RO · 6 February 2003

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• Ģenerāladvokāta Ruiz-Jarabo Colomer secinājumi, sniegti 2003. gada 6.februārī. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR pret Finanzamt Charlottenburg. # Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija. # Sestā PVN direktīva. # Lieta C-442/01.

  judgment · LV · 6 February 2003

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• Generalinio advokato Ruiz-Jarabo Colomer išvada, pateikta 2003 m. vasario 6 d. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR prieš Finanzamt Charlottenburg. # Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija. # Šeštoji PVM direktyva. # Byla C-442/01.

  judgment · LT · 6 February 2003

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• Stanovisko generálního advokáta - Ruiz-Jarabo Colomer - 6 února 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR proti Finanzamt Charlottenburg. # Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo. # Šestá směrnice o DPH. # Věc C-442/01.

  judgment · CS · 6 February 2003

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• Ruiz-Jarabo Colomer főtanácsnok indítványa, az ismertetés napja: 2003. február 6. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR kontra Finanzamt Charlottenburg. # Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország. # Hatodik HÉA irányelv. # C-442/01. sz. ügy

  judgment · HU · 6 February 2003

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• Julkisasiamiehen ratkaisuehdotus Ruiz-Jarabo Colomer 6 päivänä helmikuuta 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR vastaan Finanzamt Charlottenburg. # Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa. # Kuudes arvonlisäverodirektiivi - Soveltamisala - Palvelujen tarjoaminen vastiketta vastaan - Yhtiömiehen ottaminen henkilöyhtiöön rahapanoksen suorittamista vastaan. # Asia C-442/01.

  judgment · FI · 6 February 2003

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• Opinia rzecznika generalnego Ruiz-Jarabo Colomer przedstawione w dniu 6 lutego 2003 r. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR przeciwko Finanzamt Charlottenburg. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy. # Szósta dyrektywa VAT. # Sprawa C-442/01.

  judgment · PL · 6 February 2003

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• Заключение на генералния адвокат Ruiz-Jarabo Colomer представено на6 февруари 2003 г. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR срещу Finanzamt Charlottenburg. # Искане за преюдициално заключение: Bundesfinanzhof - Германия. # Шеста директива ДДС. # Дело C-442/01.

  judgment · BG · 6 February 2003

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• Konklużjonijiet ta' l-Avukat Ġenerali - Ruiz-Jarabo Colomer - 6 ta' Frar 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR vs Finanzamt Charlottenburg. # Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja. # Sitt Direttiva VAT. # Kawża C-442/01.

  judgment · MT · 6 February 2003

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• Förslag till avgörande av generaladvokat Ruiz-Jarabo Colomer föredraget den 6 februari 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR mot Finanzamt Charlottenburg. # Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland. # Sjätte mervärdesskattedirektivet - Tillämpningsområde - Tillhandahållande av tjänster mot vederlag - Ny bolagsman som i utbyte mot kapitalinsats får inträda i ett bolag i vilket bolagsmännen är obegränsat ansvariga. # Mål C-442/01.

  judgment · SV · 6 February 2003

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• Conclusiones del Abogado General Ruiz-Jarabo Colomer presentadas el 6 de febrero de 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR contra Finanzamt Charlottenburg. # Petición de decisión prejudicial: Bundesfinanzhof - Alemania. # Sexta Directiva sobre el IVA - Ámbito de aplicación - Prestaciones de servicios a título oneroso - Admisión de un socio en una sociedad personalista a cambio de una aportación dineraria. # Asunto C-442/01.

  judgment · ES · 6 February 2003

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• Conclusions de l'avocat général Ruiz-Jarabo Colomer présentées le 6 février 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR contre Finanzamt Charlottenburg. # Demande de décision préjudicielle: Bundesfinanzhof - Allemagne. # Sixième directive TVA - Champ d'application - Prestations de services à titre onéreux - Admission d'un associé dans une société de personnes en contrepartie du versement d'un apport en numéraire. # Affaire C-442/01.

  judgment · FR · 6 February 2003

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• Návrhy generálneho advokáta - Ruiz-Jarabo Colomer - 6. februára 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR proti Finanzamt Charlottenburg. # Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko. # Šiesta smernica DPH. # Vec C-442/01.

  judgment · SK · 6 February 2003

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• Conclusões do advogado-geral Ruiz-Jarabo Colomer apresentadas em 6 de Fevereiro de 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR contra Finanzamt Charlottenburg. # Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha. # Sexta Directiva IVA - Âmbito - Prestações de serviços a título oneroso - Admissão de um sócio numa sociedade civil mediante entrega de numerário. # Processo C-442/01.

  judgment · PT · 6 February 2003

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• Schlussanträge des Generalanwalts Ruiz-Jarabo Colomer vom 6. Februar 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR gegen Finanzamt Charlottenburg. # Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland. # Sechste Mehrwertsteuerrichtlinie - Anwendungsbereich - Dienstleistung gegen Entgelt - Aufnahme eines Gesellschafters in eine Personengesellschaft gegen eine Bareinlage. # Rechtssache C-442/01.

  judgment · DE · 6 February 2003

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• Conclusie van advocaat-generaal Ruiz-Jarabo Colomer van 6 februari 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR tegen Finanzamt Charlottenburg. # Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland. # Zesde BTWrichtlijn - Werkingssfeer - Dienstverrichtingen onder bezwarende titel - Opneming van vennoot in personenvennootschap tegen betaling van contante inbreng. # Zaak C-442/01.

  judgment · NL · 6 February 2003

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• Προτάσεις του γενικού εισαγγελέα Ruiz-Jarabo Colomer της 6ης Φεβρουαρίου 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR κατά Finanzamt Charlottenburg. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία. # Έκτη οδηγία ΦΠΑ - Πεδίο εφαρμογής - Παροχή υπηρεσιών εξ επαχθούς αιτίας - Είσοδος εταίρου σε προσωπική εταιρία καταβάλλοντος εισφορά σε χρήμα. # Υπόθεση C-442/01.

  judgment · EL · 6 February 2003

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• Forslag til afgørelse fra generaladvokat Ruiz-Jarabo Colomer fremsat den 6. februar 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR mod Finanzamt Charlottenburg. # Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland. # Sjette momsdirektiv - anvendelsesområde - levering af tjenesteydelser mod vederlag - optagelse af en selskabsdeltager i et personselskab mod kontantindskud. # Sag C-442/01.

  judgment · DA · 6 February 2003

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• Conclusioni dell'avvocato generale Ruiz-Jarabo Colomer del 6 febbraio 2003. # KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3. Tranche GbR contro Finanzamt Charlottenburg. # Domanda di pronuncia pregiudiziale: Bundesfinanzhof - Germania. # Sesta direttiva IVA - Ambito di applicazione - Prestazioni di servizio a titolo oneroso - Ammissione di un socio in una società di persone contro conferimento in denaro. # Causa C-442/01.

  judgment · IT · 6 February 2003

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