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CELEX 62002CC0382

Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 25 March 2004.#Cimber Air A/S v Skatteministeriet.#Reference for a preliminary ruling: Vestre Landsret - Denmark.#Sixth VAT Directive - Article 15(6), (7) and (9) - Exemption of exports outside the Community - Meaning of "aircraft used by airlines operating chiefly on international routes' - Exemption for fuelling and provisioning of domestic flights.#Case C-382/02.

decidedEuropean Union· Court of Justice of the European Union· EN

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25 March 2004

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25 March 2004 · Decided

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Aviation

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25 March 2004

Aviation

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Official report CELEX 62002CC0382 from European Union at Court of Justice of the European Union. Dated 25 March 2004. Status: decided.

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  1. 25 March 2004

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Mišljenje nezavisnog odvjetnika Ruiz-Jarabo Colomer iznesen25. ožujka 2004.#Cimber Air A/S protiv Skatteministeriet.#Zahtjev za prethodnu odluku: Vestre Landsret - Danska.#Šesta direktiva o PDV-u.#Predmet C-382/02.

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  • Mišljenje nezavisnog odvjetnika Ruiz-Jarabo Colomer iznesen25. ožujka 2004.#Cimber Air A/S protiv Skatteministeriet.#Zahtjev za prethodnu odluku: Vestre Landsret - Danska.#Šesta direktiva o PDV-u.#Predmet C-382/02.

    judgment · HR · 25 March 2004

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  • Заключение на генералния адвокат Ruiz-Jarabo Colomer представено на25 март 2004 г.#Cimber Air A/S срещу Skatteministeriet.#Искане за преюдициално заключение: Vestre Landsret - Дания.#Шеста директива ДДС - Член 15.#Дело C-382/02.

    judgment · BG · 25 March 2004

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  • Concluziile avocatului general Ruiz-Jarabo Colomer prezentate la data de 25 martie 2004.#Cimber Air A/S împotriva Skatteministeriet.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Vestre Landsret - Danemarca.#A șasea directivă TVA - Articol 15.#Cauza C-382/02.

    judgment · RO · 25 March 2004

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  • Konklużjonijiet ta' l-Avukat Ġenerali - Ruiz-Jarabo Colomer - 25 ta' Marzu 2004.#Cimber Air A/S vs Skatteministeriet.#Talba għal deċiżjoni preliminari: Vestre Landsret - id-Danimarka.#Is-Sitt Direttiva tal-VAT - Artikolu 15(6), (7) u (9) - Eżenzjoni ta' tranżazzjonijiet ta' esportazzjoni barra l-Komunità - Kunċett ta' ajruplani użati minn linji ta' l-ajru li joperaw prinċipalment fuq rotot internazzjonali - Eżenzjoni ta' l-għoti tal-karburant għal titjira domestika.#Kawża C-382/02.

    judgment · MT · 25 March 2004

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  • Förslag till avgörande av generaladvokat Ruiz-Jarabo Colomer föredraget den 25 mars 2004.#Cimber Air A/S mot Skatteministeriet.#Begäran om förhandsavgörande: Vestre Landsret - Danmark.#Sjätte mervärdesskattedirektivet - Artikel 15.6, 15.7 och 15.9 - Undantag för export till tredje land - Begreppet flygplan som används av företag som huvudsakligen driver flygtrafik på internationella linjer - Undantag för leverans av varor för bunkring, tankning och proviantering av flygplan i inrikestrafik.#Mål C-382/02.

    judgment · SV · 25 March 2004

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  • Προτάσεις του γενικού εισαγγελέα Ruiz-Jarabo Colomer της 25ης Μαρτίου 2004.#Cimber Air A/S κατά Skatteministeriet.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Vestre Landsret - Δανία.#Έκτη οδηγία ΦΠΑ - Άρθρο 15, σημεία 6, 7 και 9 - Απαλλαγή των εξαγωγών από το έδαφος της Κοινότητας - Έννοια των αεροσκαφών που χρησιμοποιούνται από αεροπορικές εταιρίες που εκτελούν κυρίως διεθνείς μεταφορές - Απαλλαγή των πράξεων εφοδιασμού που αφορούν εσωτερική πτήση.#Υπόθεση C-382/02.

    judgment · EL · 25 March 2004

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  • Ģenerāladvokāta Ruiz-Jarabo Colomer secinājumi, sniegti 2004. gada 25.martā.#Cimber Air A/S pret Skatteministeriet.#Lūgums sniegt prejudiciālu nolēmumu: Vestre Landsret - Dānija.#Sestā PVN direktīva - 15. panta 6., 7. un 9. punkts - Eksporta ārpus Kopienas atbrīvojums no pievienotās vērtības nodokļa - Jēdziens "lidmašīnas, kuras lieto aviosabiedrības, kas darbojas galvenokārt starptautiskos maršrutos" - Degvielas uzpildes un apgādes ar pārtiku iekšzemes lidojumiem atbrīvojums no pievienotās vērtības nodokļa.#Lieta C-382/02.

    judgment · LV · 25 March 2004

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  • Forslag til afgørelse fra generaladvokat Ruiz-Jarabo Colomer fremsat den 25. marts 2004.#Cimber Air A/S mod Skatteministeriet.#Anmodning om præjudiciel afgørelse: Vestre Landsret - Danmark.#Sjette momsdirektiv - artikel 15, nr. 6, 7 og 9 - afgiftsfritagelse for udførsel til steder uden for Fællesskabet - begrebet luftfartøjer, som anvendes af luftfartsselskaber, der hovedsageligt flyver i udenrigstrafik - fritagelse for levering af forsyninger, herunder proviant, til en indenrigsflyvning.#Sag C-382/02.

    judgment · DA · 25 March 2004

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  • Conclusions de l'avocat général Ruiz-Jarabo Colomer présentées le 25 mars 2004.#Cimber Air A/S contre Skatteministeriet.#Demande de décision préjudicielle: Vestre Landsret - Danemark.#Sixième directive TVA - Article 15, points 6, 7 et 9 - Exonération des opérations à l'exportation en dehors de la Communauté - Notion d'aéronefs utilisés par des compagnies de navigation aérienne pratiquant essentiellement un trafic international - Exonération de l'avitaillement effectué pour un vol intérieur.#Affaire C-382/02.

    judgment · FR · 25 March 2004

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  • Sklepni predlogi generalnega pravobranilca - Ruiz-Jarabo Colomer - 25. marca 2004.#Cimber Air A/S proti Skatteministeriet.#Predlog za sprejetje predhodne odločbe: Vestre Landsret - Danska.#Šesta direktiva o DDV - Člen 15(6), (7) in (9) - Oprostitve pri izvozu iz Skupnosti - Pojem zrakoplovov, ki jih uporabljajo letalske družbe predvsem za polete na mednarodnih zračnih poteh - Oprostitev oskrbovanja z gorivom in drugega oskrbovanja za notranji let.#Zadeva C-382/02.

    judgment · SL · 25 March 2004

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  • Návrhy generálneho advokáta - Ruiz-Jarabo Colomer - 25. marca 2004.#Cimber Air A/S proti Skatteministeriet.#Návrh na začatie prejudiciálneho konania Vestre Landsret - Dánsko.#Šiesta smernica o DPH - Článok 15 body 6, 7 a 9 - Oslobodenie vývozu mimo územia Spoločenstva od dane - Pojem lietadla používaného leteckými spoločnosťami vykonávajúcimi najmä medzinárodnú dopravu - Oslobodenie od dane pre zásobovanie určené na vnútroštátne lety.#Vec C-382/02.

    judgment · SK · 25 March 2004

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  • Julkisasiamiehen ratkaisuehdotus Ruiz-Jarabo Colomer 25 päivänä maaliskuuta 2004.#Cimber Air A/S vastaan Skatteministeriet.#Ennakkoratkaisupyyntö: Vestre Landsret - Tanska.#Kuudes arvonlisäverodirektiivi - 15 artiklan 6, 7 ja 9 alakohta - Yhteisön ulkopuolelle tapahtuvan viennin vapautus arvonlisäverosta - Sellaisten ilma-alusten käsite, joita pääasiallisesti kansainvälistä lentoliikennettä harjoittavat lentoyhtiöt käyttävät - Kotimaan lentoa varten suoritetun polttoaineen tankkauksen ja varastojen täydennyksen vapautus arvonlisäverosta.#Asia C-382/02.

    judgment · FI · 25 March 2004

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  • Opinia rzecznika generalnego Ruiz-Jarabo Colomer przedstawione w dniu 25 marca 2004 r.#Cimber Air A/S przeciwko Skatteministeriet.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Vestre Landsret - Dania.#Szósta dyrektywa VAT - Artykuł 15 pkt 6, 7 i 9 - Zwolnienia w wywozie poza obszar Wspólnoty - Pojęcie statku powietrznego będącego w użyciu towarzystwa lotniczego obsługującego głównie ruch międzynarodowy - Zwolnienie od podatku zaopatrzenia w paliwo i aprowizacji lotów krajowych.#Sprawa C-382/02.

    judgment · PL · 25 March 2004

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  • Conclusie van advocaat-generaal Ruiz-Jarabo Colomer van 25 maart 2004.#Cimber Air A/S tegen Skatteministeriet.#Verzoek om een prejudiciële beslissing: Vestre Landsret - Denemarken.#Zesde BTW-richtlijn - Artikel 15, punten 6, 7 en 9 - Vrijstelling bij uitvoer uit de Gemeenschap - Begrip luchtvaartuigen gebruikt door luchtvaartmaatschappijen welke zich hoofdzakelijk toeleggen op betaald internationaal vervoer - Vrijstelling voor bevoorrading van binnenlandse vlucht.#Zaak C-382/02.

    judgment · NL · 25 March 2004

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  • Kohtujuristi ettepanek - Ruiz-Jarabo Colomer - 25. märts 2004.#Cimber Air A/S versus Skatteministeriet.#Eelotsusetaotlus: Vestre Landsret - Taani.#Kuues käibemaksudirektiiv - Artikli 15 punktid 6, 7 ja 9 - Ühendusevälise ekspordi maksuvabastus - Selliste õhusõidukite mõiste, mida kasutavad peamiselt rahvusvahelistel liinidel tegutsevad lennuettevõtjad - Siselennule varutud kütuse ja proviandi vabastamine käibemaksust.#Kohtuasi C-382/02.

    judgment · ET · 25 March 2004

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  • Conclusiones del Abogado General Ruiz-Jarabo Colomer presentadas el 25 de marzo de 2004.#Cimber Air A/S contra Skatteministeriet.#Petición de decisión prejudicial: Vestre Landsret - Dinamarca.#Sexta Directiva IVA - Artículo 15, números 6, 7 y 9 - Exención de las operaciones de exportación fuera de la Comunidad - Concepto de aeronaves utilizadas por las compañías de navegación aérea que se dediquen esencialmente al tráfico internacional - Exención del avituallamiento en vuelos interiores.#Asunto C-382/02.

    judgment · ES · 25 March 2004

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  • Generalinio advokato D. Ruiz-Jarabo Colomer išvada, pateikta 2004 m. kovo 25 d.#Cimber Air A/S prieš Skatteministeriet.#Vestre Landsret (Danija) prašymas priimti prejudicinį sprendimą.#Šeštoji PVM direktyva - 15 straipsnio 6, 7 ir 9 punktai - Eksporto iš Bendrijos atleidimas nuo mokesčio - Daugiausia tarptautiniais maršrutais gabenančių oro linijų naudojamų orlaivių sąvoka - Vidaus skrydžiui naudojamų kuro ir maisto atsargų atleidimas nuo mokesčio.#Byla C-382/02.

    judgment · LT · 25 March 2004

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  • Ruiz-Jarabo Colomer főtanácsnok indítványa, az ismertetés napja: 2004. március 25.#Cimber Air A/S kontra Skatteministeriet.#Előzetes döntéshozatal iránti kérelem: Vestre Landsret - Dánia.#Hatodik HÉA irányelv - 15. cikk 6., 7. és 9. pont - A Közösségen kívülre irányuló exporttevékenységek adómentessége - Az elsősorban nemzetközi forgalomban működő légitársaságok által alkalmazott légijárművek fogalma - A belföldi járat ellátmányának adómentessége).#C-382/02. sz. ügy.

    judgment · HU · 25 March 2004

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  • Schlussanträge des Generalanwalts Ruiz-Jarabo Colomer vom 25. März 2004.#Cimber Air A/S gegen Skatteministeriet.#Ersuchen um Vorabentscheidung: Vestre Landsret - Dänemark.#Sechste Mehrwertsteuerrichtlinie - Artikel 15 Nummern 6, 7 und 9 - Steuerbefreiung bei Ausfuhren nach einem Drittland - Begriff der Luftfahrzeuge, die von Luftfahrtgesellschaften verwendet werden, die hauptsächlich im internationalen Verkehr tätig sind - Steuerbefreiung der Versorgung für einen Inlandsflug.#Rechtssache C-382/02.

    judgment · DE · 25 March 2004

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  • Stanovisko generálního advokáta - Ruiz-Jarabo Colomer - 25 března 2004.#Cimber Air A/S proti Skatteministeriet.#Žádost o rozhodnutí o předběžné otázce: Vestre Landsret - Dánsko.#Šestá směrnice o DPH - článek 15 odst. 6, 7 a 9 - Osvobození vývozu mimo Společenství od daně - Pojem letadla využívaná leteckými společnostmi, které provozují zejména mezinárodní dopravu - Osvobození od daně pro zásobování určené pro vnitrostátní lety.#Věc C-382/02.

    judgment · CS · 25 March 2004

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  • Conclusioni dell'avvocato generale Ruiz-Jarabo Colomer del 25 marzo 2004.#Cimber Air A/S contro Skatteministeriet.#Domanda di pronuncia pregiudiziale: Vestre Landsret - Danimarca.#Sesta direttiva IVA - Art. 15, punti 6, 7 e 9 - Esenzione delle operazioni all'esportazione al di fuori della Comunità - Nozione di aeromobili usati da compagnie di navigazione aerea che praticano essenzialmente il trasporto internazionale - Esenzione del rifornimento effettuato per un volo interno.#Causa C-382/02.

    judgment · IT · 25 March 2004

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  • Conclusões do advogado-geral Ruiz-Jarabo Colomer apresentadas em 25 de Março de 2004.#Cimber Air A/S contra Skatteministeriet.#Pedido de decisão prejudicial: Vestre Landsret - Dinamarca.#Sexta Directiva IVA - Artigo 15.º, n.os 6, 7 e 9 - Isenção das operações de exportação para fora da Comunidade - Conceito de aeronaves utilizadas por companhias de navegação aérea que se dedicam essencialmente ao tráfego internacional - Isenção do abastecimento a um voo interno.#Processo C-382/02.

    judgment · PT · 25 March 2004

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  • Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 25 March 2004.#Cimber Air A/S v Skatteministeriet.#Reference for a preliminary ruling: Vestre Landsret - Denmark.#Sixth VAT Directive - Article 15(6), (7) and (9) - Exemption of exports outside the Community - Meaning of "aircraft used by airlines operating chiefly on international routes' - Exemption for fuelling and provisioning of domestic flights.#Case C-382/02.

    judgment · EN · 25 March 2004

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