Opinion of Advocate General Stix-Hackl delivered on 16 October 2003. # Terra Baubedarf-Handel GmbH v Finanzamt Osterholz-Scharmbeck. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Sixth VAT Directive - Article 17(1) and Article 18(1) and (2) - Right to deduct input VAT - Conditions of exercise. # Case C-152/02.

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Official report CELEX 62002CC0152 from European Union at Court of Justice of the European Union. Dated 16 October 2003. Status: decided.

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1. 16 October 2003

   Decided

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22 official files

• Opinion of Advocate General Stix-Hackl delivered on 16 October 2003. # Terra Baubedarf-Handel GmbH v Finanzamt Osterholz-Scharmbeck. # Reference for a preliminary ruling: Bundesfinanzhof - Germany. # Sixth VAT Directive - Article 17(1) and Article 18(1) and (2) - Right to deduct input VAT - Conditions of exercise. # Case C-152/02.

  judgment · EN · 16 October 2003

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• Stanovisko generální advokátky - Stix-Hackl - 16 října 2003. # Terra Baubedarf-Handel GmbH proti Finanzamt Osterholz-Scharmbeck. # Žádost o rozhodnutí o předběžné otázce: Bundesfinanzhof - Německo. # Šestá směrnice o DPH. # Věc C-152/02.

  judgment · CS · 16 October 2003

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• Stix-Hackl főtanácsnok indítványa, az ismertetés napja: 2003. október 16. # Terra Baubedarf-Handel GmbH kontra Finanzamt Osterholz-Scharmbeck. # Előzetes döntéshozatal iránti kérelem: Bundesfinanzhof - Németország. # Hatodik HÉA irányelv. # C-152/02. sz. ügy

  judgment · HU · 16 October 2003

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• Ģenerāladvokātes Stix-Hackl secinājumi, sniegti 2003. gada 16.oktobrī. # Terra Baubedarf-Handel GmbH pret Finanzamt Osterholz-Scharmbeck. # Lūgums sniegt prejudiciālu nolēmumu: Bundesfinanzhof - Vācija. # Sestā PVN direktīva. # Lieta C-152/02.

  judgment · LV · 16 October 2003

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• Заключение на генералния адвокат Stix-Hackl представено на16 октомври 2003 г. # Terra Baubedarf-Handel GmbH срещу Finanzamt Osterholz-Scharmbeck. # Искане за преюдициално заключение: Bundesfinanzhof - Германия. # Шеста директива ДДС. # Дело C-152/02.

  judgment · BG · 16 October 2003

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• Návrhy generálnej advokátky - Stix-Hackl - 16. októbra 2003. # Terra Baubedarf-Handel GmbH proti Finanzamt Osterholz-Scharmbeck. # Návrh na začatie prejudiciálneho konania Bundesfinanzhof - Nemecko. # Šiesta smernica DPH. # Vec C-152/02.

  judgment · SK · 16 October 2003

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• Sklepni predlogi generalnega pravobranilca - Stix-Hackl - 16. oktobra 2003. # Terra Baubedarf-Handel GmbH proti Finanzamt Osterholz-Scharmbeck. # Predlog za sprejetje predhodne odločbe: Bundesfinanzhof - Nemčija. # Šesta direktiva DDV. # Zadeva C-152/02.

  judgment · SL · 16 October 2003

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• Forslag til afgørelse fra generaladvokat Stix-Hackl fremsat den 16. oktober 2003. # Terra Baubedarf-Handel GmbH mod Finanzamt Osterholz-Scharmbeck. # Anmodning om præjudiciel afgørelse: Bundesfinanzhof - Tyskland. # Sjette momsdirektiv - artikel 17, stk.1, og artikel 18, stk.1 og 2 - ret til fradrag for indgående moms - betingelser for udøvelse af fradragsretten. # Sag C-152/02.

  judgment · DA · 16 October 2003

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• Schlussanträge der Generalanwältin Stix-Hackl vom 16. Oktober 2003. # Terra Baubedarf-Handel GmbH gegen Finanzamt Osterholz-Scharmbeck. # Ersuchen um Vorabentscheidung: Bundesfinanzhof - Deutschland. # Sechste Mehrwertsteuerrichtlinie - Artikel 17 Absatz 1 und 18 Absätze 1 und2 - Vorsteuerabzugsrecht - Voraussetzungen für die Ausübung. # Rechtssache C-152/02.

  judgment · DE · 16 October 2003

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• Opinia rzecznika generalnego Stix-Hackl przedstawione w dniu 16 października 2003 r. # Terra Baubedarf-Handel GmbH przeciwko Finanzamt Osterholz-Scharmbeck. # Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Bundesfinanzhof - Niemcy. # Szósta dyrektywa VAT - Artykuł 17. # Sprawa C-152/02.

  judgment · PL · 16 October 2003

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• Conclusie van advocaat-generaal Stix-Hackl van 16 oktober 2003. # Terra Baubedarf-Handel GmbH tegen Finanzamt Osterholz-Scharmbeck. # Verzoek om een prejudiciële beslissing: Bundesfinanzhof - Duitsland. # Zesde BTW-richtlijn - Artikelen17, lid1, en 18, leden1en 2 - Recht op aftrek van voorbelasting - Voorwaarden voor uitoefening. # Zaak C-152/02.

  judgment · NL · 16 October 2003

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• Julkisasiamiehen ratkaisuehdotus Stix-Hackl 16 päivänä lokakuuta 2003. # Terra Baubedarf-Handel GmbH vastaan Finanzamt Osterholz-Scharmbeck. # Ennakkoratkaisupyyntö: Bundesfinanzhof - Saksa. # Kuudes arvonlisäverodirektiivi - 17 artiklan 1 kohta ja 18 artiklan 1 ja 2 kohta - Ostoihin sisältyvän arvonlisäveron vähennysoikeus - Vähennysoikeuden käyttämisen edellytykset. # Asia C-152/02.

  judgment · FI · 16 October 2003

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• Προτάσεις της γενικης εισαγγελέα Stix-Hackl της 16ης Οκτωβρίου 2003. # Terra Baubedarf-Handel GmbH κατά Finanzamt Osterholz-Scharmbeck. # Αίτηση για την έκδοση προδικαστικής αποφάσεως: Bundesfinanzhof - Γερμανία. # Έκτη οδηγία ΦΠΑ - Άρθρα 17, παράγραφος 1, και 18, παράγραφοι 1 και 2 - Δικαίωμα εκπτώσεως του ΦΠΑ επί των εισαγωγών - Προϋποθέσεις ασκήσεως. # Υπόθεση C-152/02.

  judgment · EL · 16 October 2003

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• Concluziile avocatului general Stix-Hackl prezentate la data de16 octombrie 2003. # Terra Baubedarf-Handel GmbH împotriva Finanzamt Osterholz-Scharmbeck. # Cerere având ca obiect pronunțarea unei hotărâri preliminare: Bundesfinanzhof - Germania. # A șasea directivă TVA. # Cauza C-152/02.

  judgment · RO · 16 October 2003

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• Konklużjonijiet ta' l-Avukat Ġenerali - Stix-Hackl - 16 ta' Ottubru 2003. # Terra Baubedarf-Handel GmbH vs Finanzamt Osterholz-Scharmbeck. # Talba għal deċiżjoni preliminari: Bundesfinanzhof - il-Ġermanja. # Sitt Direttiva VAT. # Kawża C-152/02.

  judgment · MT · 16 October 2003

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• Conclusões da advogada-geral Stix-Hackl apresentadas em 16 de Outubro de 2003. # Terra Baubedarf-Handel GmbH contra Finanzamt Osterholz-Scharmbeck. # Pedido de decisão prejudicial: Bundesfinanzhof - Alemanha. # Sexta Directiva IVA - Artigos 17.º, n.º1, e 18.º, n.os1 e 2 - Direito à dedução do IVA a montante - Condições de exercício. # Processo C-152/02.

  judgment · PT · 16 October 2003

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• Generalinės advokatės Stix-Hackl išvada, pateikta 2003 m. spalio 16 d. # Terra Baubedarf-Handel GmbH prieš Finanzamt Osterholz-Scharmbeck. # Prašymas priimti prejudicinį sprendimą: Bundesfinanzhof - Vokietija. # Šeštoji PVM direktyva. # Byla C-152/02.

  judgment · LT · 16 October 2003

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• Conclusioni dell'avvocato generale Stix-Hackl del 16 ottobre 2003. # Terra Baubedarf-Handel GmbH contro Finanzamt Osterholz-Scharmbeck. # Domanda di pronuncia pregiudiziale: Bundesfinanzhof - Germania. # Sesta direttiva IVA - Artt. 17, n. 1, e 18, nn. 1 e 2 - Diritto alla deduzione dell'IVA pagata a monte - Condizioni per l'esercizio di tale diritto. # Causa C-152/02.

  judgment · IT · 16 October 2003

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• Kohtujuristi ettepanek - Stix-Hackl - 16. oktoober 2003. # Terra Baubedarf-Handel GmbH versus Finanzamt Osterholz-Scharmbeck. # Eelotsusetaotlus: Bundesfinanzhof - Saksamaa. # Kuues käibemaksu direktiiv. # Kohtuasi C-152/02.

  judgment · ET · 16 October 2003

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• Förslag till avgörande av generaladvokat Stix-Hackl föredraget den 16 oktober 2003. # Terra Baubedarf-Handel GmbH mot Finanzamt Osterholz-Scharmbeck. # Begäran om förhandsavgörande: Bundesfinanzhof - Tyskland. # Sjätte mervärdesskattedirektivet - Artiklarna 17.1, 18.1 och 18.2 - Avdragsrätt för ingående mervärdesskatt - Villkor för utnyttjande. # Mål C-152/02.

  judgment · SV · 16 October 2003

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• Conclusions de l'avocat général Stix-Hackl présentées le 16 octobre 2003. # Terra Baubedarf-Handel GmbH contre Finanzamt Osterholz-Scharmbeck. # Demande de décision préjudicielle: Bundesfinanzhof - Allemagne. # Sixième directive TVA - Articles 17, paragraphe 1, et 18, paragraphes 1 et 2 - Droit à déduction de la TVA en amont - Conditions d'exercice. # Affaire C-152/02.

  judgment · FR · 16 October 2003

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• Conclusiones del Abogado General Stix-Hackl presentadas el 16 de octubre de 2003. # Terra Baubedarf-Handel GmbH contra Finanzamt Osterholz-Scharmbeck. # Petición de decisión prejudicial: Bundesfinanzhof - Alemania. # Sexta Directiva del IVA - Artículos 17, apartado 1, y 18, apartados 1 y 2 - Derecho a deducir el IVA soportado - Requisitos de ejercicio. # Asunto C-152/02.

  judgment · ES · 16 October 2003

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