Opinion of Mr Advocate General Geelhoed delivered on 15 May 2003.#Elliniko Dimosio v Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) and Loukas Vlachos (C-80/02).#Reference for a preliminary ruling: Dioikitiko Efeteio Athinon - Greece.#Sixth VAT Directive - Article 21(1)(c) - Persons liable to tax - Person mentioning the tax on an invoice - Tax paid in error by a non-taxable person and included in the invoice established by that person.#Joined cases C-78/02 to C-80/02.

Record

Official report CELEX 62002CC0078 from European Union at Court of Justice of the European Union. Dated 15 May 2003. Status: decided.

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1. 15 May 2003

   Decided

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23 official files

• Opinion of Mr Advocate General Geelhoed delivered on 15 May 2003.#Elliniko Dimosio v Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) and Loukas Vlachos (C-80/02).#Reference for a preliminary ruling: Dioikitiko Efeteio Athinon - Greece.#Sixth VAT Directive - Article 21(1)(c) - Persons liable to tax - Person mentioning the tax on an invoice - Tax paid in error by a non-taxable person and included in the invoice established by that person.#Joined cases C-78/02 to C-80/02.

  judgment · EN · 15 May 2003

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• Mišljenje nezavisnog odvjetnika Geelhoed iznesen15. svibnja 2003.#Elliniko Dimosio protiv Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) i Loukas Vlachos (C-80/02).#Zahtjev za prethodnu odluku: Dioikitiko Efeteio Athinon - Grčka.#Šesta direktiva o PDV-u.#Spojeni predmeti C-78/02 do C-80/02.

  judgment · HR · 15 May 2003

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• Generalinio advokato Geelhoed išvada, pateikta 2003 m. gegužės 15 d.#Elliniko Dimosio prieš Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) ir Loukas Vlachos (C-80/02).#Prašymas priimti prejudicinį sprendimą: Dioikitiko Efeteio Athinon - Graikija.#Šeštoji PVM direktyva.#Sujungtos bylos C-78/02 iki C-80/02.

  judgment · LT · 15 May 2003

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• Ģenerāladvokāta Geelhoed secinājumi, sniegti 2003. gada 15.maijā.#Elliniko Dimosio pret Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) un Loukas Vlachos (C-80/02).#Lūgums sniegt prejudiciālu nolēmumu: Dioikitiko Efeteio Athinon - Grieķija.#Sestā PVN direktīva.#Apvienotās lietas C-78/02 līdz C-80/02.

  judgment · LV · 15 May 2003

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• Kohtujuristi ettepanek - Geelhoed - 15. mai 2003.#Elliniko Dimosio versus Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) ja Loukas Vlachos (C-80/02).#Eelotsusetaotlus: Dioikitiko Efeteio Athinon - Kreeka.#Kuues käibemaksu direktiiv.#Liidetud kohtuasjad C-78/02 kuni C-80/02.

  judgment · ET · 15 May 2003

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• Konklużjonijiet ta' l-Avukat Ġenerali - Geelhoed - 15 ta' Mejju 2003.#Elliniko Dimosio vs Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) u Loukas Vlachos (C-80/02).#Talba għal deċiżjoni preliminari: Dioikitiko Efeteio Athinon - il-Greċja.#Sitt Direttiva VAT.#Każijiet Magħquda C-78/02 sa C-80/02.

  judgment · MT · 15 May 2003

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• Stanovisko generálního advokáta - Geelhoed - 15 května 2003.#Elliniko Dimosio proti Marii Karageorgou (C-78/02), Katině Petrova (C-79/02) a Loukasi Vlachosovi (C-80/02).#Žádost o rozhodnutí o předběžné otázce: Dioikitiko Efeteio Athinon - Řecko.#Šestá směrnice o DPH.#Spojené věci C-78/02 až C-80/02.

  judgment · CS · 15 May 2003

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• Заключение на генералния адвокат Geelhoed представено на15 май 2003 г.#Elliniko Dimosio срещу Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) и Loukas Vlachos (C-80/02).#Искане за преюдициално заключение: Dioikitiko Efeteio Athinon - Гърция.#Шеста директива ДДС.#Съединени дела C-78/02 до C-80/02.

  judgment · BG · 15 May 2003

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• Schlussanträge des Generalanwalts Geelhoed vom 15. Mai 2003.#Elliniko Dimosio gegen Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) und Loukas Vlachos (C-80/02).#Ersuchen um Vorabentscheidung: Dioikitiko Efeteio Athinon - Griechenland.#Sechste Mehrwertsteuerrichtlinie - Artikel 21 Nummer 1 Buchstabe c - Abgabenpflichtige - Person, die die Steuer in einer Rechnung ausweist - Steuer, die zu Unrecht von einem Nichtsteuerpflichtigen entrichtet wird und in der von ihm ausgestellten Rechnung ausgewiesen ist.#Verbundene Rechtssachen C-78/02 bis C-80/02.

  judgment · DE · 15 May 2003

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• Sklepni predlogi generalnega pravobranilca - Geelhoed - 15. maja 2003.#Elliniko Dimosio proti Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) in Loukas Vlachos (C-80/02).#Predlog za sprejetje predhodne odločbe: Dioikitiko Efeteio Athinon - Grčija.#Šesta direktiva DDV.#Združene zadeve C-78/02 do C-80/02.

  judgment · SL · 15 May 2003

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• Návrhy generálneho advokáta - Geelhoed - 15. mája 2003.#Elliniko Dimosio proti Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) a Loukas Vlachos (C-80/02).#Návrh na začatie prejudiciálneho konania Dioikitiko Efeteio Athinon - Grécko.#Šiesta smernica DPH.#Spojené veci C-78/02 až C-80/02.

  judgment · SK · 15 May 2003

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• Concluziile avocatului general Geelhoed prezentate la data de 15 mai 2003.#Elliniko Dimosio împotriva Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) și Loukas Vlachos (C-80/02).#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Dioikitiko Efeteio Athinon - Grecia.#A șasea directivă TVA.#Cauze conexate C-78/02 până la C-80/02.

  judgment · RO · 15 May 2003

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• Conclusie van advocaat-generaal Geelhoed van 15 mei 2003.#Elliniko Dimosio tegen Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) en Loukas Vlachos (C-80/02).#Verzoek om een prejudiciële beslissing: Dioikitiko Efeteio Athinon - Griekenland.#Zesde BTW-richtlijn - Artikel 21, punt 1, sub c - Belastingplichtigen - Persoon die belasting op factuur vermeldt - Belasting ten onrechte door niet-belastingplichtige betaald en op door hem opgestelde factuur vermeld.#Gevoegde zaken C-78/02 tot C-80/02.

  judgment · NL · 15 May 2003

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• Conclusions de l'avocat général Geelhoed présentées le 15 mai 2003.#Elliniko Dimosio contre Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) et Loukas Vlachos (C-80/02).#Demande de décision préjudicielle: Dioikitiko Efeteio Athinon - Grèce.#Sixième directive TVA - Article 21, point 1, sous c) - Redevables de la taxe - Personne qui mentionne la taxe sur une facture - Taxe acquittée de manière erronée par un non-assujetti et inscrite sur la facture établie par celui-ci.#Affaires jointes C-78/02 à C-80/02.

  judgment · FR · 15 May 2003

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• Julkisasiamiehen ratkaisuehdotus Geelhoed 15 päivänä toukokuuta 2003.#Elliniko Dimosio vastaan Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) ja Loukas Vlachos (C-80/02).#Ennakkoratkaisupyyntö: Dioikitiko Efeteio Athinon - Kreikka.#Kuudes arvonlisäverodirektiivi - 21 artiklan 1 kohdan c alakohta - Verovelvolliset - Henkilö, joka mainitsee veron laskussa - Vero, jonka verovelvollisuuden ulkopuolelle jätetty henkilö on maksanut virheellisesti ja joka on merkitty kyseisen henkilön laatimaan laskuun.#Yhdistetyt asiat C-78/02 - C-80/02.

  judgment · FI · 15 May 2003

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• Geelhoed főtanácsnok indítványa, az ismertetés napja: 2003. május 15.#Elliniko Dimosio kontra Maria Karageorgou (C-78/02. sz. ügy), Katina Petrova (C-79/02. sz. ügy) és Loukas Vlachos (C-80/02. sz. ügy).#Előzetes döntéshozatal iránti kérelem: Dioikitiko Efeteio Athinon - Görögország.#Hatodik HÉA irányelv.#C-78/02-C-80/02. sz. egyesített ügyek.

  judgment · HU · 15 May 2003

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• Förslag till avgörande av generaladvokat Geelhoed föredraget den 15 maj 2003.#Elliniko Dimosio mot Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) och Loukas Vlachos (C-80/02).#Begäran om förhandsavgörande: Dioikitiko Efeteio Athinon - Grekland.#Sjätte mervärdesskattedirektivet - Artikel 21.1 c - Personer som är ansvariga för skatteinbetalning - Den person som anger skatten på en faktura - Skatt som erlagts felaktigt av en ickeskattskyldig person som angett skatten på sin faktura.#Förenade målen C-78/02 till C-80/02.

  judgment · SV · 15 May 2003

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• Conclusiones del Abogado General Geelhoed presentadas el 15 de mayo de 2003.#Elliniko Dimosio contra Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) y Loukas Vlachos (C-80/02).#Petición de decisión prejudicial: Dioikitiko Efeteio Athinon - Grecia.#Sexta Directiva sobre el IVA - Artículo 21, punto 1, letra c) - Personas obligadas al pago del impuesto - Persona que menciona el impuesto en una factura - Impuesto pagado erróneamente por quien no es sujeto pasivo y que figura en la factura extendida por éste.#Asuntos acumulados C-78/02 a C-80/02.

  judgment · ES · 15 May 2003

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• Conclusões do advogado-geral Geelhoed apresentadas em 15 de Maio de 2003.#Elliniko Dimosio contra Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) e Loukas Vlachos (C-80/02).#Pedido de decisão prejudicial: Dioikitiko Efeteio Athinon - Grécia.#Sexta Directiva IVA - Artigo 21.º, n.º 1, alínea c) - Devedores do imposto - Pessoa que menciona o imposto numa factura - Imposto pago por erro por alguém que não é sujeito passivo e inscrito na factura que este passa.#Processos apensos C-78/02 a C-80/02.

  judgment · PT · 15 May 2003

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• Conclusioni dell'avvocato generale Geelhoed del 15 maggio 2003.#Elliniko Dimosio contro Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) e Loukas Vlachos (C-80/02).#Domanda di pronuncia pregiudiziale: Dioikitiko Efeteio Athinon - Grecia.#Sesta direttiva IVA - Art. 21, punto 1, lett. c) - Debitori dell'imposta - Persona che indica l'imposta in una fattura - Imposta versata erroneamente da una persona che non è soggetto passivo d'imposta e riportata nella fattura da lei emessa.#Cause riunite C-78/02 a C-80/02.

  judgment · IT · 15 May 2003

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• Forslag til afgørelse fra generaladvokat Geelhoed fremsat den 15. maj 2003.#Elliniko Dimosio mod Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) og Loukas Vlachos (C-80/02).#Anmodning om præjudiciel afgørelse: Dioikitiko Efeteio Athinon - Grækenland.#Sjette momsdirektiv - artikel 21, nr. 1, litra c) - afgiftspligtige personer - person, der anfører afgiften på en faktura - afgift, der fejlagtigt er erlagt af en ikke-afgiftspligtig person og anført på en af denne udstedt faktura.#Forenede sager C-78/02 - C-80/02.

  judgment · DA · 15 May 2003

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• Προτάσεις του γενικού εισαγγελέα Geelhoed της 15ης Μαΐου 2003.#Ελληνικού Δημοσίου κατά Μαρίας Καραγιώργου (C-78/02), Κατίνας Πέτροβα (C-79/02) και Λουκά Βλάχου (C-80/02).#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Διοικητικού Εφετείου Αθηνών - Ελλάς.#Έκτη οδηγία ΦΠΑ - .ρθρο 21, παράγραφος 1, στοιχείο γ΄ - Υποκείμενοι στον φόρο - Πρόσωπο που αναγράφει τον φόρο στο τιμολόγιο - Φόρος εκ πλάνης καταβληθείς από μη υποκείμενο στον φόρο και αναγραφείς στο εκδοθέν υπ' αυτού τιμολόγιο.#Συνεκδικασθείσες υποθέσεις C-78/02 έως C-80/02.

  judgment · EL · 15 May 2003

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• Opinia rzecznika generalnego Geelhoed przedstawione w dniu 15 maja 2003 r.#Elliniko Dimosio przeciwko Maria Karageorgou (C-78/02), Katina Petrova (C-79/02) i Loukas Vlachos (C-80/02).#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Dioikitiko Efeteio Athinon - Grecja.#Szósta dyrektywa VAT - Artykuł 21.#Sprawy połączone C-78/02 do C-80/02.

  judgment · PL · 15 May 2003

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