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CELEX 62003CC0291

Opinion of Mr Advocate General Léger delivered on 12 May 2005.#MyTravel plc v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom.#Sixth VAT Directive - Scheme for travel agents - Package tours - Services bought in from third parties and in-house services - Method of calculating the tax.#Case C-291/03.

Original

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

Introduced

12 May 2005

Last action

12 May 2005 · Decided

Status

decided

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Subjects

Taxation

Source updated

12 May 2005

Taxation

Record

Official report CELEX 62003CC0291 from European Union at Court of Justice of the European Union. Dated 12 May 2005. Status: decided.

Timeline

  1. 12 May 2005

    Decided

    Source: work_date_document

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Documents

23 official files

  • Opinion of Mr Advocate General Léger delivered on 12 May 2005.#MyTravel plc v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, Manchester - United Kingdom.#Sixth VAT Directive - Scheme for travel agents - Package tours - Services bought in from third parties and in-house services - Method of calculating the tax.#Case C-291/03.

    judgment · EN · 12 May 2005

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  • Mišljenje nezavisnog odvjetnika Léger iznesen12. svibnja 2005.#MyTravel plc protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, Manchester - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-291/03.

    judgment · HR · 12 May 2005

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  • Заключение на генералния адвокат Léger представено на12 май 2005 г.#MyTravel plc срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: VAT and Duties Tribunal, Manchester - Обединеното кралство.#Шеста директива ДДС.#Дело C-291/03.

    judgment · BG · 12 May 2005

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  • Conclusiones del Abogado General Léger presentadas el 12 de mayo de 2005.#MyTravel plc contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: VAT and Duties Tribunal, Manchester - Reino Unido.#Sexta Directiva IVA - Régimen de las agencias de viajes - Viajes combinados - Prestaciones propias y prestaciones adquiridas a terceros - Método de cálculo del impuesto.#Asunto C-291/03.

    judgment · ES · 12 May 2005

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  • Concluziile avocatului general Léger prezentate la data de 12 mai 2005.#MyTravel plc 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-291/03.

    judgment · RO · 12 May 2005

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  • Kohtujuristi ettepanek - Léger - 12. mai 2005.#MyTravel plc versus Commissioners of Customs & Excise.#Eelotsusetaotlus: VAT and Duties Tribunal, Manchester - Ühendkuningriik.#Kuues käibemaksudirektiiv - Reisibüroode skeem - Pakettreisid - Kolmandatelt isikutelt ostetud teenused ja omateenused - Maksuarvutuse meetod.#Kohtuasi C-291/03.

    judgment · ET · 12 May 2005

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  • Forslag til afgørelse fra generaladvokat Léger fremsat den 12. maj 2005.#MyTravel plc mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, Manchester - Forenede Kongerige.#Sjette momsdirektiv - ordning for rejsebureauer - pakkerejser - ydelser købt hos tredjemand og egne ydelser - beregningsmetode for afgiften.#Sag C-291/03.

    judgment · DA · 12 May 2005

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  • Schlussanträge des Generalanwalts Léger vom 12. Mai 2005.#MyTravel plc gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, Manchester - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Regelung für Reisebüros - Pauschalreisen - Von Dritten erworbene Leistungen und eigene Leistungen - Methode für die Berechnung der Steuer.#Rechtssache C-291/03.

    judgment · DE · 12 May 2005

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  • Conclusie van advocaat-generaal Léger van 12 mei 2005.#MyTravel plc tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, Manchester - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Regeling voor reisbureaus - Pakketreizen - Van derden betrokken prestaties en eigen prestaties - Wijze van berekening van belasting.#Zaak C-291/03.

    judgment · NL · 12 May 2005

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  • Konklużjonijiet ta' l-Avukat Ġenerali - Léger - 12 ta' Mejju 2005.#MyTravel plc vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, Manchester - ir-Renju Unit.#Sitt Direttiva VAT - Skema għall-aġenti ta' l-ivvjaġġar - Vjaġġi kollox kompriż (package travel) - Servizzi mixtrija mingħand terzi u servizzi pprovduti minnhom stess - Metodu ta' kalkulazzjoni tat-taxxa.#Kawża C-291/03.

    judgment · MT · 12 May 2005

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  • Conclusioni dell'avvocato generale Léger del 12 maggio 2005.#MyTravel plc contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, Manchester - Regno Unito.#Sesta direttiva IVA - Regime delle agenzie di viaggi - Viaggi "tutto compreso" - Prestazioni acquisite presso terzi e prestazioni proprie - Metodo di calcolo dell'imposta.#Causa C-291/03.

    judgment · IT · 12 May 2005

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  • Ģenerāladvokāta Léger secinājumi, sniegti 2005. gada 12.maijā.#MyTravel plc pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, Manchester - Apvienotā Karaliste.#Sestā PVN direktīva - Ceļojumu aģentu režīms - Kompleksie ceļojumi - Pakalpojumi, kas iegādāti no trešām personām, un pašu pakalpojumi - Nodokļa aprēķināšanas metode.#Lieta C-291/03.

    judgment · LV · 12 May 2005

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  • Opinia rzecznika generalnego Léger przedstawione w dniu 12 maja 2005 r.#MyTravel plc przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, Manchester - Zjednoczone Królestwo.#Szósta dyrektywa VAT - System dla biur podróży - Imprezy turystyczne - Usługi nabyte od osób trzecich oraz usługi własne - Sposób obliczania podatku.#Sprawa C-291/03.

    judgment · PL · 12 May 2005

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  • Conclusions de l'avocat général Léger présentées le 12 mai 2005.#MyTravel plc contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: VAT and Duties Tribunal, Manchester - Royaume-Uni.#Sixième directive TVA - Régime des agences de voyages - Voyages à forfait - Prestations acquises auprès de tiers et prestations propres - Méthode de calcul de la taxe.#Affaire C-291/03.

    judgment · FR · 12 May 2005

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  • Sklepni predlogi generalnega pravobranilca - Léger - 12. maja 2005.#MyTravel plc proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, Manchester - Združeno kraljestvo.#Šesta direktiva DDV - Ureditev za potovalne agente - Paketna potovanja - Storitve, pridobljene od tretjih, in lastne storitve - Metoda izračuna davka.#Zadeva C-291/03.

    judgment · SL · 12 May 2005

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  • Förslag till avgörande av generaladvokat Léger föredraget den 12 maj 2005.#MyTravel plc mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: VAT and Duties Tribunal, Manchester - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Regler för resebyråer - Paketresor - Inköpta och egna tjänster - Skatteberäkningsmetod.#Mål C-291/03.

    judgment · SV · 12 May 2005

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  • Conclusões do advogado-geral Léger apresentadas em 12 de Maio de 2005.#MyTravel plc contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: VAT and Duties Tribunal, Manchester - Reino Unido.#Sexta Directiva IVA - Regime das agências de viagens - Viagens a preço global - Prestações adquiridas a terceiros e prestações próprias - Método de cálculo do imposto.#Processo C-291/03.

    judgment · PT · 12 May 2005

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  • Léger főtanácsnok indítványa, az ismertetés napja: 2005. május 12.#MyTravel plc kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, Manchester - Egyesült Királyság.#Hatodik HÉA-irányelv - Az idegenforgalmi tevékenységre vonatkozó szabályozás - Utazási csomagok - Harmadik személyek igénybevételével és önerőből nyújtott szolgáltatások - Az adó számítási módja.#C-291/03. sz. ügy.

    judgment · HU · 12 May 2005

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  • Generalinio advokato Léger išvada, pateikta 2005 m. gegužės 12 d.#MyTravel plc prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, Manchester - Jungtinė Karalystė.#Šeštoji PVM direktyva - Schema kelionių organizatoriams - Kelionių paslaugų paketas - Paslaugos, teikiamos naudojantis trečiųjų asmenų teikiamomis paslaugomis ir paties kelionių organizatoriaus teikiamos paslaugos - Mokesčio apskaičiavimo metodas.#Byla C-291/03.

    judgment · LT · 12 May 2005

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  • Προτάσεις του γενικού εισαγγελέα Léger της 12ης Μαΐου 2005.#MyTravel plc κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, Manchester - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Καθεστώς που διέπει τα πρακτορεία ταξιδίων - Ταξίδια με κατ' αποκοπή τιμή - Υπηρεσίες που αγοράστηκαν από τρίτους και υπηρεσίες που παρέχουν οι ίδιοι - Μέθοδος υπολογισμού του φόρου.#Υπόθεση C-291/03.

    judgment · EL · 12 May 2005

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  • Julkisasiamiehen ratkaisuehdotus Léger 12 päivänä toukokuuta 2005.#MyTravel plc vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, Manchester - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - Matkatoimistoja koskeva järjestelmä - Matkapaketit - Kolmansilta hankitut palvelut ja itse suoritetut palvelut - Veron laskentatapa.#Asia C-291/03.

    judgment · FI · 12 May 2005

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  • Návrhy generálneho advokáta - Léger - 12. mája 2005.#MyTravel plc proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania VAT and Duties Tribunal, Manchester - Spojené kráľovstvo.#Šiesta smernica o DPH - Úprava týkajúca sa cestovných kancelárií - Dovolenkový balík služieb - Služby poskytnuté tretími osobami a vlastné služby - Postup pre výpočet dane.#Vec C-291/03.

    judgment · SK · 12 May 2005

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  • Stanovisko generálního advokáta - Léger - 12 května 2005.#MyTravel plc proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, Manchester - Spojené království.#Šestá směrnice o DPH - Režim cestovních kanceláří - Souborné služby pro cesty - Plnění koupená od třetích osob a vlastní plnění - Způsob výpočtu daně.#Věc C-291/03.

    judgment · CS · 12 May 2005

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