Joined opinion of Mr Advocate General Poiares Maduro delivered on 7 April 2005.#Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Abusive practice -Transactions designed solely to obtain a tax advantage.#Case C-255/02.#BUPA Hospitals Ltd and Goldsborough Developments Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Sixth VAT Directive - Article 10(2) - Chargeability of VAT - Payment of amounts on account - Prepayments for future supplies of pharmaceutical products and prostheses.#Case C-419/02.#University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Transaction designed solely to obtain a tax advantage.#Case C-223/03.

Record

Official report CELEX 62002CC0255 from European Union at Court of Justice of the European Union. Dated 7 April 2005. Status: decided.

Timeline

1. 7 April 2005

   Decided

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23 official files

• Joined opinion of Mr Advocate General Poiares Maduro delivered on 7 April 2005.#Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Abusive practice -Transactions designed solely to obtain a tax advantage.#Case C-255/02.#BUPA Hospitals Ltd and Goldsborough Developments Ltd v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#Sixth VAT Directive - Article 10(2) - Chargeability of VAT - Payment of amounts on account - Prepayments for future supplies of pharmaceutical products and prostheses.#Case C-419/02.#University of Huddersfield Higher Education Corporation v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom.#Sixth VAT Directive - Article 2(1), Article 4(1) and (2), Article 5(1) and Article 6(1) - Economic activity - Supplies of goods - Supplies of services - Transaction designed solely to obtain a tax advantage.#Case C-223/03.

  judgment · EN · 7 April 2005

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• Konklużjonijiet magħquda ta' l-Avukat Ġenerali - Poiares Maduro - 7 ta' April 2005.#Halifax plc, Leeds Permanent Development Services Ltd u County Wide Property Investments Ltd vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.#Sitt Direttiva VAT - Artikolu 2, punt 1, Artikolu 4(1) u (2), Artikolu 5(1) u Artikolu 6(1) - Attività ekonomika - Provvista ta' oġġetti - Provvista ta' servizzi - Prattika abbużiva - Tranżazzjonijiet imwettqa bl-uniku skop li jinkiseb vantaġġ fiskali.#Kawża C-255/02.#BUPA Hospitals Ltd u Goldsborough Developments Ltd vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: High Court of Justice (England & Wales), Chancery Division - ir-Renju Unit.#Sitt Direttiva VAT - Artikolu 12(2) - Data ta' meta l-VAT għandha titħallas - Hlas ta' akkonti - Ħlas bil-quddiem għall-kunsinna futura ta' prodotti farmaċewtiċi u ta' proteżi.#Kawża C-419/02.#University of Huddersfield Higher Education Corporation vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, Manchester - ir-Renju Unit.#Sitt Direttiva VAT - Artikolu 2(1), Artikolu 4(1) u (2), Artikolu 5(1) u Artikolu 6(1) - Attività ekonomika - Provvista ta' oġġetti - Provvista ta' servizzi -Tranżazzjoniet li għandhom biss bħala għan il-kisba ta' vantaġġ fiskali.#Kawża C-223/03.

  judgment · MT · 7 April 2005

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• Заключение по съединени дела на генералния адвокат Poiares Maduro представено на7 април 2005 г.#Halifax plc, Leeds Permanent Development Services Ltd и County Wide Property Investments Ltd срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: VAT and Duties Tribunal, London - Обединеното кралство.#Шеста директива ДДС.#Дело C-255/02.#BUPA Hospitals Ltd и Goldsborough Developments Ltd срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: High Court of Justice (England & Wales), Chancery Division - Обединеното кралство.#Шеста директива ДДС.#Дело C-419/02.#University of Huddersfield Higher Education Corporation срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: VAT and Duties Tribunal, Manchester - Обединеното кралство.#Шеста директива ДДС.#Дело C-223/03.

  judgment · BG · 7 April 2005

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• Concluziile comune ale avocatului general Poiares Maduro prezentate la data de7 aprilie 2005.#Halifax plc, Leeds Permanent Development Services Ltd și County Wide Property Investments Ltd împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: VAT and Duties Tribunal, London - Regatul Unit.#A șasea directivă TVA.#Cauza C-255/02.#BUPA Hospitals Ltd şi Goldsborough Developments Ltd împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice (England & Wales), Chancery Division - Regatul Unit.#A șasea directivă TVA.#Cauza C-419/02.#University of Huddersfield Higher Education Corporation împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: VAT and Duties Tribunal, Manchester - Regatul Unit.#A șasea directivă TVA.#Cauza C-223/03.

  judgment · RO · 7 April 2005

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• Conclusions jointes de l'avocat général Poiares Maduro présentées le 7 avril 2005.#Halifax plc, Leeds Permanent Development Services Ltd et County Wide Property Investments Ltd contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: VAT and Duties Tribunal, London - Royaume-Uni.#Sixième directive TVA - Article 2, point 1, article 4, paragraphes 1 et 2, article 5, paragraphe 1, et article 6, paragraphe 1 - Activité économique - Livraisons de biens - Prestations de services - Pratique abusive - Opérations ayant pour seul but l'obtention d'un avantage fiscal.#Affaire C-255/02.#BUPA Hospitals Ltd et Goldsborough Developments Ltd contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: High Court of Justice (England & Wales), Chancery Division - Royaume-Uni.#Sixième directive TVA - Article 10, paragraphe 2 - Exigibilité de la TVA - Versement d'acomptes - Paiements anticipés pour des livraisons futures de produits pharmaceutiques et de prothèses.#Affaire C-419/02.#University of Huddersfield Higher Education Corporation contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: VAT and Duties Tribunal, Manchester - Royaume-Uni.#Sixième directive TVA - Article 2, point 1, article 4, paragraphes 1 et 2, article 5, paragraphe 1, et article 6, paragraphe 1 - Activité économique - Livraisons de biens - Prestations de services - Opérations ayant pour seul but l'obtention d'un avantage fiscal.#Affaire C-223/03.

  judgment · FR · 7 April 2005

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• Κοινές προτάσεις του γενικού εισαγγελέα Poiares Maduro της 7ης Απριλίου 2005.#Halifax plc, Leeds Permanent Development Services Ltd και County Wide Property Investments Ltd κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Έκτη οδηγία περί ΦΠΑ - Άρθρο 2, σημείο 1, άρθρο 4, παράγραφοι 1 και 2, άρθρο 5, παράγραφος 1, και άρθρο 6, παράγραφος 1 - Οικονομική δραστηριότητα - Παραδόσεις αγαθών - Παροχές υπηρεσιών - Καταχρηστική πρακτική - Πράξεις με μοναδικό σκοπό την επίτευξη φορολογικού πλεονεκτήματος.#Υπόθεση C-255/02.#BUPA Hospitals Ltd και Goldsborough Developments Ltd κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice (England & Wales), Chancery Division - Ηνωμένο Βασίλειο.#Έκτη οδηγία περί ΦΠΑ - Άρθρο 10, παράγραφος 2 - Απαιτητό του ΦΠΑ - Προκαταβολές - Προκαταβολικές πληρωμές για μελλοντικές παραδόσεις φαρμακευτικών προϊόντων και προθέσεων.#Υπόθεση C-419/02.#University of Huddersfield Higher Education Corporation κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, Manchester - Ηνωμένο Βασίλειο.#Έκτη οδηγία περί ΦΠΑ - Άρθρο 2, σημείο 1, άρθρο 4, παράγραφοι 1 και 2, άρθρο 5, παράγραφος 1, και άρθρο 6, παράγραφος 1 - Οικονομική δραστηριότητα - Παραδόσεις αγαθών - Παροχές υπηρεσιών - Πράξεις με μοναδικό σκοπό την επίτευξη φορολογικού πλεονεκτήματος.#Υπόθεση C-223/03.

  judgment · EL · 7 April 2005

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• Združeni sklepni predlogi generalnega pravobranilca - Poiares Maduro - 7. aprila 2005.#Halifax plc, Leeds Permanent Development Services Ltd in County Wide Property Investments Ltd proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London - Združeno kraljestvo.#Šesta Direktiva o DDV - Člen 2, točka 1, člen 4(1) in (2), člen 5(1) in člen 6(1) - Gospodarska dejavnost - Dobava blaga - Opravljanje storitev - Zloraba - Transakcije, katerih edini cilj je pridobitev davčne ugodnosti.#Zadeva C-255/02.#BUPA Hospitals Ltd in Goldsborough Developments Ltd proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: High Court of Justice (England & Wales), Chancery Division - Združeno kraljestvo.#Šesta direktiva o DDV - Člen 10(2) - Obveznost obračuna DDV - Izvršitev plačila - Predčasna plačila za prihodnje dobave farmacevtskih izdelkov in protez.#Zadeva C-419/02.#University of Huddersfield Higher Education Corporation proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, Manchester - Združeno kraljestvo.#Šesta direktiva o DDV - Člen 2, točka 1, člen 4(1) in (2), člen 5(1) in člen 6(1) - Gospodarska dejavnost - Dobava blaga - Opravljanje storitev - Transakcije, katerih edini cilj je pridobitev davčne ugodnosti.#Zadeva C-223/03.

  judgment · SL · 7 April 2005

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• Spojené návrhy generálneho advokáta - Poiares Maduro - 7. apríla 2005.#Halifax plc, Leeds Permanent Development Services Ltd a County Wide Property Investments Ltd proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania VAT and Duties Tribunal, London - Spojené kráľovstvo.#Šiesta smernica DPH - Článok 2 bod 1, článok 4 ods. 1 a 2, článok 5 ods. 1 a článok 6 ods. 1 - Hospodárska činnosť - Dodávka tovaru - Poskytovanie služieb - Zneužitie práv - Plnenia, ktorých jediným cieľom je získanie daňovej výhody.#Vec C-255/02.#BUPA Hospitals Ltd a Goldsborough Developments Ltd proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania High Court of Justice (England & Wales), Chancery Division - Spojené kráľovstvo.#Šiesta smernica DPH - Článok 10 ods. 2 - Splatnosť DPH - Úhrada preddavkov - Preddavky na budúce dodávky farmaceutických výrobkov a protéz.#Vec C-419/02.#University of Huddersfield Higher Education Corporation proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania VAT and Duties Tribunal, Manchester - Spojené kráľovstvo.#Šiesta smernica DPH - Článok 2 bod 1, článok 4 ods. 1 a 2, článok 5 ods. 1 a článok 6 ods. 1 - Hospodárska činnosť - Dodávka tovaru - Poskytovanie služieb - Plnenia, ktorých jediným cieľom je získanie daňovej výhody.#Vec C-223/03.

  judgment · SK · 7 April 2005

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• Ģenerāladvokāta Poiares Maduro apvienotie secinājumi, sniegti 2005. gada 7. aprīlī.#Halifax plc, Leeds Permanent Development Services Ltd un County Wide Property Investments Ltd pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London - Apvienotā Karaliste.#Sestā PVN direktīva - 2. panta 1. punkts, 4. panta 1. un 2. punkts, 5. panta 1. punkts un 6. panta 1. punkts - Saimnieciska darbība - Preču piegāde - Pakalpojumu sniegšana - Ļaunprātīga rīcība - Darījumi, kuru vienīgais mērķis ir panākt fiskālas priekšrocības.#Lieta C-255/02.#BUPA Hospitals Ltd un Goldsborough Developments Ltd pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: High Court of Justice (England & Wales), Chancery Division - Apvienotā Karaliste.#Sestā PVN direktīva - 10. panta 2. punkts - PVN iekasējamība - Iemaksa - Iepriekšēji maksājumi par farmaceitisku produktu un protēžu paredzētu piegādi.#Lieta C-419/02.#University of Huddersfield Higher Education Corporation pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, Manchester - Apvienotā Karaliste.#Sestā PVN Direktīva - 2. panta 1. punkts, 4. panta 1. un 2. punkts, 5. panta 1. punkts un 6. panta 1. punkts - Saimnieciskā darbība - Preču piegāde - Pakalpojumu sniegšana - Darbības, kas veiktas tikai ar mērķi gūt nodokļu priekšrocības.#Lieta C-223/03.

  judgment · LV · 7 April 2005

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• Gevoegde conclusies van advocaat-generaal Poiares Maduro van 7 april 2005.#Halifax plc, Leeds Permanent Development Services Ltd en County Wide Property Investments Ltd tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Artikelen 2, punt 1, 4, leden 1 en 2, 5, lid 1, en 6, lid 1 - Economische activiteit - Leveringen van goederen - Diensten - Misbruik - Transacties die worden verricht met uitsluitende bedoeling belastingvoordeel te verkrijgen.#Zaak C-255/02.#BUPA Hospitals Ltd en Goldsborough Developments Ltd tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: High Court of Justice (England & Wales), Chancery Division - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Artikel 10, lid 2 - Verschuldigd worden van BTW - Vooruitbetaling - Vooruitbetalingen voor toekomstige leveringen van farmaceutische producten en prothesen.#Zaak C-419/02.#University of Huddersfield Higher Education Corporation tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, Manchester - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Artikelen 2, punt 1, 4, leden 1 en 2, 5, lid 1, en 6, lid 1 - Economische activiteit - Levering van goederen - Dienstverrichtingen - Handelingen die enkel tot doel hebben belastingvoordeel te verkrijgen.#Zaak C-223/03.

  judgment · NL · 7 April 2005

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• Gemensamt förslag till avgörande av generaladvokat Poiares Maduro föredraget den 7 april 2005.#Halifax plc, Leeds Permanent Development Services Ltd och County Wide Property Investments Ltd mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Artikel 2 punkt 1 och artiklarna 4.1, 4.2, 5.1 och 6.1 - Ekonomisk verksamhet - Leverans av varor - Tillhandahållande av tjänster - Förfarandemissbruk - Transaktioner vars enda syfte är att uppnå skattefördelar.#Mål C-255/02.#BUPA Hospitals Ltd och Goldsborough Developments Ltd mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: High Court of Justice (England & Wales), Chancery Division - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Artikel 10.2 - Uttag av skatt - Betalning a conto - Förskottsbetalningar för framtida leveranser av läkemedelsprodukter och proteser.#Mål C-419/02.#University of Huddersfield Higher Education Corporation mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: VAT and Duties Tribunal, Manchester - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Artikel 2 punkt 1 och artiklarna 4.1, 4.2, 5.1 och 6.1 - Ekonomisk verksamhet - Leveranser av varor - Tillhandahållanden av tjänster - Transaktioner vars enda syfte är att uppnå skattefördelar.#Mål C-223/03.

  judgment · SV · 7 April 2005

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• Yhdistetyt julkisasiamiehen ratkaisuehdotukset Poiares Maduro 7 päivänä huhtikuuta 2005.#Halifax plc, Leeds Permanent Development Services Ltd ja County Wide Property Investments Ltd vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - 2 artiklan 1 kohta, 4 artiklan 1 ja 2 kohta, 5 artiklan 1 kohta ja 6 artiklan 1 kohta - Taloudellinen toiminta - Tavaroiden luovutukset - Palvelujen suoritukset - Väärinkäyttö - Toimet, joiden ainoana tarkoituksena on verotuksellisen edun saaminen.#Asia C-255/02.#BUPA Hospitals Ltd ja Goldsborough Developments Ltd vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: High Court of Justice (England & Wales), Chancery Division - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - 10 artiklan 2 kohta - Arvonlisäverosaatavan syntyminen - Ennakkomaksujen maksaminen - Ennakkomaksut farmaseuttisten tuotteiden ja proteesien tulevista luovutuksista.#Asia C-419/02.#University of Huddersfield Higher Education Corporation vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, Manchester - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - 2 artiklan 1 kohta, 4 artiklan 1 ja 2 kohta, 5 artiklan 1 kohta ja 6 artiklan 1 kohta - Taloudellinen toiminta - Tavaroiden luovutukset - Palvelujen suoritukset - Toimet, joiden ainoana tarkoituksena on verotuksellisen edun saaminen.#Asia C-223/03.

  judgment · FI · 7 April 2005

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• Połączone opinie rzecznika generalnego Poiares Maduro przedstawione w dniu 7 kwietnia 2005 r.#Halifax plc, Leeds Permanent Development Services Ltd i County Wide Property Investments Ltd przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, London - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Artykuł 2 ust. 1, art. 4 ust. 1 i 2, art. 5 ust. 1 i art. 6 ust. 1 - Działalność gospodarcza - Dostawa towarów - Świadczenie usług - Nadużycia - Transakcje, których jedynym celem jest uzyskanie korzyści podatkowej.#Sprawa C-255/02.#BUPA Hospitals Ltd i Goldsborough Developments Ltd przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice (England & Wales), Chancery Division - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Artykuł 10 ust. 2 - Obowiązek podatkowy w podatku VAT - Płatność zaliczkowa - Przedpłata na przyszłe dostawy produktów farmaceutycznych i protez.#Sprawa C-419/02.#University of Huddersfield Higher Education Corporation przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, Manchester - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Artykuł 2 pkt 1, art. 4 ust. 1 i 2, art. 5 ust. 1 i art. 6 ust. 1 - Działalność gospodarcza - Dostawa towarów - Świadczenie usług - Transakcje dokonywane wyłącznie w celu uzyskania korzyści podatkowej.#Sprawa C-223/03.

  judgment · PL · 7 April 2005

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• Poiares Maduro főtanácsnok egyesített indítványa, az ismertetés napja: 2005. április 7.#Halifax plc, Leeds Permanent Development Services Ltd és County Wide Property Investments Ltd kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London - Egyesült Királyság.#Hatodik HÉA-irányelv - A 2. cikk 1. pontja, a 4. cikk (1) és (2) bekezdése, az 5. cikk (1) bekezdése, és a 6. cikk (1) bekezdése - Gazdasági tevékenység - Termékértékesítés - Szolgáltatásnyújtás - Visszaélésszerű magatartás - Kizárólagosan adóelőny szerzésére irányuló jogügyletek.#C-255/02. sz. ügy.#BUPA Hospitals Ltd és Goldsborough Developments Ltd kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: High Court of Justice (England & Wales), Chancery Division - Egyesült Királyság.#Hatodik HÉA-irányelv - A 10. cikk (2) bekezdése - A HÉA felszámíthatósága - Előlegfizetés - Gyógyszeripari termékek és protézisek jövőbeni teljesítésére vonatkozó előlegfizetés.#C-419/02. sz. ügy.#University of Huddersfield Higher Education Corporation kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, Manchester - Egyesült Királyság.#Hatodik HÉA-irányelv - A 2. cikk 1. pontja, a 4. cikk (1) és (2) bekezdése, az 5. cikk (1) bekezdése és a 6. cikk (1) bekezdése - Gazdasági tevékenység - Termékértékesítés - Szolgáltatásnyújtás - Kizárólagosan adóelőny szerzésére irányuló jogügyletek.#C-223/03. sz. ügy.

  judgment · HU · 7 April 2005

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• Conclusiones acumuladas del Abogado General Poiares Maduro presentadas el 7 de abril de 2005.#Halifax plc, Leeds Permanent Development Services Ltd y County Wide Property Investments Ltd contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Artículos 2, apartado 1, 4, apartados 1 y 2, 5, apartado 1, y 6, apartado 1 - Actividad económica - Entregas de bienes - Prestaciones de servicios - Práctica abusiva - Operaciones realizadas con la única finalidad de obtener una ventaja fiscal.#Asunto C-255/02.#BUPA Hospitals Ltd y Goldsborough Developments Ltd contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: High Court of Justice (England & Wales), Chancery Division - Reino Unido.#Sexta Directiva IVA - Artículo 10, apartado 2 - Exigibilidad del IVA - Pago de anticipos - Pagos anticipados por entregas futuras de productos farmacéuticos y prótesis.#Asunto C-419/02.#University of Huddersfield Higher Education Corporation contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: VAT and Duties Tribunal, Manchester - Reino Unido.#Sexta Directiva IVA - Artículos 2, apartado 1, 4, apartados 1 y 2, 5, apartado 1, y 6, apartado 1 - Actividad económica - Entregas de bienes - Prestaciones de servicios - Operaciones realizadas con la única finalidad de obtener una ventaja fiscal.#Asunto C-223/03.

  judgment · ES · 7 April 2005

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• Stanovisko generálního advokáta - Poiares Maduro - 7 dubna 2005.#Halifax plc, Leeds Permanent Development Services Ltd a County Wide Property Investments Ltd proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, London - Spojené království.#Šestá směrnice o DPH - Článek 2 bod 1, čl. 4 odst. 1 a 2, čl. 5 odst. 1 a čl. 6 odst. 1 - Hospodářská činnost - Dodání zboží - Poskytování služeb - Zneužití - Plnění, jejichž jediným účelem je získání daňového zvýhodnění.#Věc C-255/02.#BUPA Hospitals Ltd a Goldsborough Developments Ltd proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: High Court of Justice (England & Wales), Chancery Division - Spojené království.#Šestá směrnice o DPH - Článek 10 odst. 2 - Daňová povinnost k DPH - Platba záloh - Platby předem za budoucí dodání farmaceutických výrobků a protéz.#Věc C-419/02.#University of Huddersfield Higher Education Corporation proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, Manchester - Spojené království.#Šestá směrnice o DPH - Článek 2 bod 1, čl. 4 odst. 1 a 2, čl. 5 odst. 1 a čl. 6 odst. 1 - Hospodářská činnost - Dodání zboží - Poskytování služeb - Plnění, jejichž jediným účelem je získání daňového zvýhodnění.#Věc C-223/03.

  judgment · CS · 7 April 2005

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• Mišljenje nezavisnog odvjetnika - Poiares Maduro - 7. travnja 2005.#Halifax plc, Leeds Permanent Development Services Ltd i County Wide Property Investments Ltd protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-255/02.#BUPA Hospitals Ltd i Goldsborough Developments Ltd protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: High Court of Justice (England & Wales), Chancery Division - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-419/02.#University of Huddersfield Higher Education Corporation protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, Manchester - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-223/03.

  judgment · HR · 7 April 2005

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• Bendra generalinio advokato Poiares Maduro išvada, pateikta 2005 m. balanžio 7 d.#Halifax plc, Leeds Permanent Development Services Ltd ir County Wide Property Investments Ltd prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, London - Jungtinė Karalystė.#Šeštoji PVM direktyva - 2 straipsnio 1 dalis, 4 straipsnio 1 ir 2 dalys, 5 straipsnio 1 dalis, 6 straipsnio 1 dalis - Ekonominė veikla - Prekių tiekimas - Paslaugų teikimas - Piktnaudžiavimas - Sandoriai, kurių vienintelis tikslas įgyti mokesčio pranašumą.#Byla C-255/02.#BUPA Hospitals Ltd ir Goldsborough Developments Ltd prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: High Court of Justice (England & Wales), Chancery Division - Jungtinė Karalystė.#Šeštoji PVM direktyva - 10 straipsnio 2 dalis - Apskaičiuotinas PVM - Apmokėjimas avansu - Išankstinis mokėjimas už būsimą farmacinių produktų ir protezų tiekimą.#Byla C-419/02.#University of Huddersfield Higher Education Corporation prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, Manchester - Jungtinė Karalystė.#Šeštoji PVM direktyva - 2 straipsnio 1 punktas, 4 straipsnio 1 ir 2 dalys, 5 straipsnio 1 dalis ir 6 straipsnio 1 dalis - Ekonominė veikla - Prekių tiekimas - Paslaugų teikimas - Sandoriai, kurių vienintelis tikslas gauti mokesčio lengvatą.#Byla C-223/03.

  judgment · LT · 7 April 2005

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• Conclusões conjuntas do advogado-geral Poiares Maduro apresentadas em 7 de Abril de 2005.#Halifax plc, Leeds Permanent Development Services Ltd e County Wide Property Investments Ltd contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Artigo 2.º, ponto 1, artigo 4.º, n.os 1 e 2, artigo 5.º, n.º 1, e artigo 6.º, n.º 1 - Actividade económica - Entregas de bens - Prestações de serviços - Prática abusiva - Operações cujo único fim é a obtenção de um benefício fiscal.#Processo C-255/02.#BUPA Hospitals Ltd e Goldsborough Developments Ltd contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: High Court of Justice (England & Wales), Chancery Division - Reino Unido.#Sexta Directiva IVA - Artigo 10.º, n.º 2 - Exigibilidade do IVA - Pagamentos por conta - Pagamentos antecipados de entregas futuras de produtos farmacêuticos e de próteses.#Processo C-419/02.#University of Huddersfield Higher Education Corporation contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: VAT and Duties Tribunal, Manchester - Reino Unido.#Sexta Directiva IVA - Artigos 2.º, ponto 1, 4.º, n.os 1 e 2, 5.º, n.º 1, e 6.º, n.º 1 - Actividade económica - Entregas de bens - Prestações de serviços - Operações cujo único fim é a obtenção de um benefício fiscal.#Processo C-223/03.

  judgment · PT · 7 April 2005

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• Forenede forslag til afgørelse fra generaladvokat Poiares Maduro fremsat den 7. april 2005.#Halifax plc, Leeds Permanent Development Services Ltd og County Wide Property Investments Ltd mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London - Forenede Kongerige.#Sjette momsdirektiv - artikel 2, nr. 1, artikel 4, stk. 1 og 2, artikel 5, stk. 1, og artikel 6, stk. 1 - økonomisk virksomhed - levering af goder - tjenesteydelser - misbrug - transaktioner gennemført alene med det formål at opnå en afgiftsfordel.#Sag C-255/02.#BUPA Hospitals Ltd og Goldsborough Developments Ltd mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: High Court of Justice (England & Wales), Chancery Division - Forenede Kongerige.#Sjette momsdirektiv - artikel 10, stk. 2 - momsens forfald - betaling af afdrag - forudbetalinger for fremtidige leveringer af medicinalvarer og proteser.#Sag C-419/02.#University of Huddersfield Higher Education Corporation mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, Manchester - Forenede Kongerige.#Sjette momsdirektiv - artikel 2, nr. 1, artikel 4, stk. 1 og 2, artikel 5, stk. 1, og artikel 6, stk. 1 - økonomisk virksomhed - levering af goder - tjenesteydelser - transaktioner gennemført alene med det formål at opnå en afgiftsfordel.#Sag C-223/03.

  judgment · DA · 7 April 2005

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• Conclusioni riunite dell'avvocato generale Poiares Maduro del 7 aprile 2005.#Halifax plc, Leeds Permanent Development Services Ltd e County Wide Property Investments Ltd contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London - Regno Unito.#Sesta direttiva IVA - Artt. 2, punto 1, 4, nn. 1 e 2, 5, n. 1, e 6, n. 1 - Attività economica - Cessioni di beni - Prestazioni di servizi - Comportamento abusivo - Operazioni realizzate al solo scopo di ottenere un vantaggio fiscale.#Causa C-255/02.#BUPA Hospitals Ltd e Goldsborough Developments Ltd contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: High Court of Justice (England & Wales), Chancery Division - Regno Unito.#Sesta direttiva IVA - Art. 10, n. 2 - Esigibilità dell'IVA - Versamento di acconti - Pagamenti anticipati per cessioni future di prodotti farmaceutici e di protesi.#Causa C-419/02.#University of Huddersfield Higher Education Corporation contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, Manchester - Regno Unito.#Sesta direttiva IVA - Art. 2, punto 1, art. 4, nn. 1 e 2, art. 5, n. 1, e art. 6, n. 1 - Attività economica - Cessioni di beni - Prestazioni di servizi - Operazioni aventi il solo scopo di ottenere un vantaggio fiscale.#Causa C-223/03.

  judgment · IT · 7 April 2005

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• Kohtujuristi ettepanek liidetud kohtuasjades - Poiares Maduro - 7. aprill 2005.#Halifax plc, Leeds Permanent Development Services Ltd ja County Wide Property Investments Ltd versus Commissioners of Customs & Excise.#Eelotsusetaotlus: VAT and Duties Tribunal, London - Ühendkuningriik.#Kuues käibemaksudirektiiv - Artikli 2 punkt 1, artikli 4 lõiked 1 ja 2, artikli 5 lõige 1 ja artikli 6 lõige 1 - Majandustegevus - Kaubatarne - Teenuste osutamine - Kuritarvitamine - Tehingud, mille ainus eesmärk on maksusoodustuse saamine.#Kohtuasi C-255/02.#BUPA Hospitals Ltd ja Goldsborough Developments Ltd versus Commissioners of Customs & Excise.#Eelotsusetaotlus: High Court of Justice (England & Wales), Chancery Division - Ühendkuningriik.#Kuues käibemaksudirektiiv - Artikli 10 lõige 2 - Käibemaksu sissenõutavus - Ettemaksude tasumine - Farmaatsiatoodete ja proteeside edaspidiste tarnete ettemaksud.#Kohtuasi C-419/02.#University of Huddersfield Higher Education Corporation versus Commissioners of Customs & Excise.#Eelotsusetaotlus: VAT and Duties Tribunal, Manchester - Ühendkuningriik.#Kuues käibemaksudirektiiv - Artikli 2 punkt 1, artikli 4 lõiked 1 ja 2, artikli 5 lõige 1 ja artikli 6 lõige 1 - Majandustegevus - Kaubatarne - Teenuste osutamine - Tehingud, mille ainus eesmärk on maksusoodustuse saamine.#Kohtuasi C-223/03.

  judgment · ET · 7 April 2005

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• Verbundene Schlussanträge des Generalanwalts Poiares Maduro vom 7. April 2005.#Halifax plc, Leeds Permanent Development Services Ltd und County Wide Property Investments Ltd gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Artikel 2 Nummer 1, 4 Absätze 1 und 2, 5 Absatz 1 und 6 Absatz 1 - Wirtschaftliche Tätigkeit - Lieferungen von Gegenständen - Dienstleistungen - Missbräuchliche Praxis - Umsätze, deren alleiniger Zweck darin besteht, einen Steuervorteil zu erlangen.#Rechtssache C-255/02.#BUPA Hospitals Ltd und Goldsborough Developments Ltd gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: High Court of Justice (England & Wales), Chancery Division - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Artikel 10 Absatz 2 - Mehrwertsteueranspruch - Leistung von Anzahlungen - Vorauszahlungen für künftige Lieferungen von pharmazeutischen Erzeugnissen und Prothesen.#Rechtssache C-419/02.#University of Huddersfield Higher Education Corporation gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, Manchester - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Artikel 2 Nummer 1, Artikel 4 Absätze 1 und 2, Artikel 5 Absatz 1 und Artikel 6 Absatz 1 - Wirtschaftliche Tätigkeit - Lieferungen von Gegenständen - Dienstleistungen - Umsätze, deren alleiniger Zweck darin besteht, einen Steuervorteil zu erlangen.#Rechtssache C-223/03.

  judgment · DE · 7 April 2005

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