Opinion of Mr Advocate General Poiares Maduro delivered on 27 January 2005.#RAL (Channel Islands) Ltd and Others v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#VAT - Sixth Directive - Article 9(1) and (2) - Slot gaming machines - Entertainment or similar activities - Supplier of services established outside the territory of the Community - Determination of the place where services are supplied.#Case C-452/03.

Record

Official report CELEX 62003CC0452 from European Union at Court of Justice of the European Union. Dated 27 January 2005. Status: decided.

Timeline

1. 27 January 2005

   Decided

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Documents

23 official files

• Opinion of Mr Advocate General Poiares Maduro delivered on 27 January 2005.#RAL (Channel Islands) Ltd and Others v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Chancery Division - United Kingdom.#VAT - Sixth Directive - Article 9(1) and (2) - Slot gaming machines - Entertainment or similar activities - Supplier of services established outside the territory of the Community - Determination of the place where services are supplied.#Case C-452/03.

  judgment · EN · 27 January 2005

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• Mišljenje nezavisnog odvjetnika Poiares Maduro iznesen27. siječnja 2005.#RAL (Channel Islands) Ltd i drugi protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: High Court of Justice (England & Wales), Chancery Division - Ujedinjena Kraljevina.#Šesta direktiva.#Predmet C-452/03.

  judgment · HR · 27 January 2005

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• Concluziile avocatului general Poiares Maduro prezentate la data de 27 ianuarie 2005.#RAL (Channel Islands) Ltd și alții împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice (England & Wales), Chancery Division - Regatul Unit.#TVA - A șasea directivă.#Cauza C-452/03.

  judgment · RO · 27 January 2005

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• Konklużjonijiet ta' l-Avukat Ġenerali - Poiares Maduro - 27 ta' Jannar 2005.#RAL (Channel Islands) Ltd et. vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: High Court of Justice (England & Wales), Chancery Division - ir-Renju Unit.#VAT - Is-Sitt Direttiva - Artikolu 9(1) u (2) - Magni tal-logħob (slot machines) - Attivitajiet ta' divertiment jew attivitajiet simili - Prestatarju ta' servizzi stabbilit barra mit-territorju tal-Komunità - Determinazzjoni tal-post fejn jingħataw servizzi.#Kawża C-452/03.

  judgment · MT · 27 January 2005

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• Sklepni predlogi generalnega pravobranilca - Poiares Maduro - 27. januarja 2005.#RAL (Channel Islands) Ltd in drugi proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: High Court of Justice (England & Wales), Chancery Division - Združeno kraljestvo.#DDV - Šesta direktiva - Člen 9(1) in (2) - Igralni avtomati - Dejavnosti s področja zabavnih prireditev ali podobne dejavnosti - Izvajalec storitev s sedežem zunaj ozemlja Skupnosti - Določitev kraja opravljanja storitev.#Zadeva C-452/03.

  judgment · SL · 27 January 2005

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• Kohtujuristi ettepanek - Poiares Maduro - 27. jaanuar 2005.#RAL (Channel Islands) Ltd ja teised versus Commissioners of Customs & Excise.#Eelotsusetaotlus: High Court of Justice (England & Wales), Chancery Division - Ühendkuningriik.#Käibemaks - Kuues direktiiv - Artikli 9 lõiked 1 ja 2 - Mänguautomaadid - Meelelahutustegevus või muu selline tegevus - Ühenduse territooriumist väljaspool asuv teenuste pakkuja - Teenuste osutamise koha kindlaksmääramine.#Kohtuasi C-452/03.

  judgment · ET · 27 January 2005

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• Poiares Maduro főtanácsnok indítványa, az ismertetés napja: 2005. január 27.#RAL (Channel Islands) Ltd és társai kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: High Court of Justice (England & Wales), Chancery Division - Egyesült Királyság.#HÉA - Hatodik irányelv - A 9. cikk (1) és (2) bekezdései - Pénznyerő automaták - Szórakoztatási vagy hasonló tevékenységek - A Közösség területén kívül székhellyel rendelkező szolgáltató - A szolgáltatásnyújtás teljesítési helyének meghatározása.#C-452/03. sz. ügy.

  judgment · HU · 27 January 2005

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• Generalinio advokato Poiares Maduro išvada, pateikta 2005 m. sausio 27 d.#RAL (Channel Islands) Ltd ir kiti prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: High Court of Justice (England & Wales), Chancery Division - Jungtinė Karalystė.#PVM - Šeštoji direktyva - 9 straipsnio 1 ir 2 dalys - Lošimo automatai - Pramogų ar kitokia panaši veikla - Už Bendrijos ribų įsteigtas paslaugų teikėjas - Paslaugų teikimo vietos nustatymas.#Byla C-452/03.

  judgment · LT · 27 January 2005

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• Conclusões do advogado-geral Poiares Maduro apresentadas em 27 de Janeiro de 2005.#RAL (Channel Islands) Ltd e outros contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: High Court of Justice (England & Wales), Chancery Division - Reino Unido.#IVA - Sexta Directiva - Artigo 9.º, n.os 1 e 2 - Máquinas de jogo a dinheiro - Actividades recreativas ou similares - Prestador de serviços com sede fora do território da Comunidade - Determinação do lugar da prestação de serviços.#Processo C-452/03.

  judgment · PT · 27 January 2005

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• Opinia rzecznika generalnego Poiares Maduro przedstawione w dniu 27 stycznia 2005 r.#RAL (Channel Islands) Ltd i inni przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice (England & Wales), Chancery Division - Zjednoczone Królestwo.#Podatek VAT - Szósta dyrektywa - Art. 9 ust. 1 i 2 - Automaty do gier - Działalność rozrywkowa lub podobna - Usługodawca mający przedsiębiorstwo poza terytorium Wspólnoty - Określenie miejsca świadczenia usług.#Sprawa C-452/03.

  judgment · PL · 27 January 2005

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• Conclusiones del Abogado General Poiares Maduro presentadas el 27 de enero de 2005.#RAL (Channel Islands) Ltd y otros contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: High Court of Justice (England & Wales), Chancery Division - Reino Unido.#IVA - Sexta Directiva - Artículo 9, apartados 1 y 2 - Máquinas tragaperras - Actividades recreativas o similares - Prestador de servicios establecido fuera del territorio comunitario - Determinación del lugar de prestación de servicios.#Asunto C-452/03.

  judgment · ES · 27 January 2005

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• Conclusioni dell'avvocato generale Poiares Maduro del 27 gennaio 2005.#RAL (Channel Islands) Ltd e altri contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: High Court of Justice (England & Wales), Chancery Division - Regno Unito.#IVA - Sesta direttiva - Art. 9, nn. 1 e 2 - Macchine per il gioco d'azzardo - Attività ricreative o affini - Prestatore di servizi stabilito al di fuori del territorio della Comunità - Determinazione del luogo della prestazione di servizi.#Causa C-452/03.

  judgment · IT · 27 January 2005

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• Forslag til afgørelse fra generaladvokat Poiares Maduro fremsat den 27. januar 2005.#RAL (Channel Islands) Ltd m.fl. mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: High Court of Justice (England & Wales), Chancery Division - Forenede Kongerige.#Moms - sjette direktiv - artikel 9, stk. 1 og 2 - spilleautomater- virksomhed inden for underholdning eller lignende - tjenesteyder, der er etableret uden for Fællesskabets område - bestemmelse af leveringsstedet for tjenesteydelsen.#Sag C-452/03.

  judgment · DA · 27 January 2005

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• Schlussanträge des Generalanwalts Poiares Maduro vom 27. Januar 2005.#RAL (Channel Islands) Ltd und andere gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: High Court of Justice (England & Wales), Chancery Division - Vereinigtes Königreich.#Mehrwertsteuer - Sechste Richtlinie - Artikel 9 Absätze 1 und 2 - Geldspielautomaten - Tätigkeiten auf dem Gebiet der Unterhaltung oder ähnliche Tätigkeiten - Dienstleister mit Sitz außerhalb der Gemeinschaft - Bestimmung des Ortes der Leistungserbringung.#Rechtssache C-452/03.

  judgment · DE · 27 January 2005

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• Návrhy generálneho advokáta - Poiares Maduro - 27. januára 2005.#RAL (Channel Islands) Ltd a iní proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania High Court of Justice (England & Wales), Chancery Division - Spojené kráľovstvo.#DPH - Šiesta smernica - Článok 9 ods. 1 a 2 - Hracie automaty - Zábavné alebo podobné činnosti - Poskytovateľ služieb usadený mimo územia Spoločenstva - Určenie miesta poskytovania služieb.#Vec C-452/03.

  judgment · SK · 27 January 2005

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• Julkisasiamiehen ratkaisuehdotus Poiares Maduro 27 päivänä tammikuuta 2005.#RAL (Channel Islands) Ltd ym. vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: High Court of Justice (England & Wales), Chancery Division - Yhdistynyt kuningaskunta.#Arvonlisävero - Kuudes direktiivi - 9 artiklan 1 ja 2 kohta - Peliautomaatit - Viihdetoiminta tai vastaava toiminta - Yhteisön ulkopuolelle sijoittautunut palveluntarjoaja - Palvelun suorittamispaikan määrittäminen.#Asia C-452/03.

  judgment · FI · 27 January 2005

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• Conclusions de l'avocat général Poiares Maduro présentées le 27 janvier 2005.#RAL (Channel Islands) Ltd et autres contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: High Court of Justice (England & Wales), Chancery Division - Royaume-Uni.#TVA - Sixième directive - Article 9, paragraphes 1 et 2 - Machines à sous - Activités de divertissement ou similaires - Prestataire de services établi en dehors du territoire de la Communauté - Détermination du lieu de la prestation de services.#Affaire C-452/03.

  judgment · FR · 27 January 2005

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• Stanovisko generálního advokáta - Poiares Maduro - 27 ledna 2005.#RAL (Channel Islands) Ltd a další proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: High Court of Justice (England & Wales), Chancery Division - Spojené království.#DPH - Šestá směrnice - Článek 9 odst. 1 a 2 - Herní automaty - Zábavní nebo podobné činnosti - Poskytovatel služeb usazený mimo území Společenství - Určení místa poskytování služeb.#Věc C-452/03.

  judgment · CS · 27 January 2005

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• Ģenerāladvokāta Poiares Maduro secinājumi, sniegti 2005. gada 27.janvārī.#RAL (Channel Islands) Ltd un citi pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: High Court of Justice (England & Wales), Chancery Division - Apvienotā Karaliste.#PVN - Sestā Direktīva - 9. panta 1. un 2. punkts - Azartspēļu automāti - Izklaides vai tamlīdzīgi pasākumi - Ārpus Kopienu teritorijas reģistrēts pakalpojumu sniedzējs - Pakalpojumu sniegšanas vietas noteikšana.#Lieta C-452/03.

  judgment · LV · 27 January 2005

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• Заключение на генералния адвокат Poiares Maduro представено на27 януари 2005 г.#RAL (Channel Islands) Ltd и други срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: High Court of Justice (England & Wales), Chancery Division - Обединеното кралство.#ДДС - Шеста директива.#Дело C-452/03.

  judgment · BG · 27 January 2005

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• Προτάσεις του γενικού εισαγγελέα Poiares Maduro της 27ης Ιανουαρίου 2005.#RAL (Channel Islands) Ltd και λοιποί κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice (England & Wales), Chancery Division - Ηνωμένο Βασίλειο.#ΦΠΑ - Έκτη οδηγία - Άρθρο 9, παράγραφοι 1 και 2 - Μηχανές τυχερών παιχνιδιών - Ψυχαγωγικές ή παρεμφερείς δραστηριότητες - Παρέχων υπηρεσίες εγκατεστημένος εκτός του εδάφους της Κοινότητας - Προσδιορισμός του τόπου παροχής υπηρεσιών.#Υπόθεση C-452/03.

  judgment · EL · 27 January 2005

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• Förslag till avgörande av generaladvokat Poiares Maduro föredraget den 27 januari 2005.#RAL (Channel Islands) Ltd m.fl. mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: High Court of Justice (England & Wales), Chancery Division - Förenade kungariket.#Mervärdesskatt - Sjätte direktivet - Artikel 9.1 och 9.2 - Spelautomater - Underhållsmässiga och liknande tjänster - Tjänsteleverantör som är etablerad utanför gemenskapens territorium - Fastställande av platsen för tillhandahållande av tjänster.#Mål C-452/03.

  judgment · SV · 27 January 2005

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• Conclusie van advocaat-generaal Poiares Maduro van 27 januari 2005.#RAL (Channel Islands) Ltd en anderen tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: High Court of Justice (England & Wales), Chancery Division - Verenigd Koninkrijk.#BTW - Zesde richtlijn - Artikel 9, leden 1 en 2 - Speelautomaten -Vermakelijkheidsactiviteiten of soortgelijke activiteiten - Buiten het grondgebied van de Gemeenschap gevestigde dienstverrichter - Vaststelling plaats van dienst.#Zaak C-452/03.

  judgment · NL · 27 January 2005

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