Opinion of Advocate General Kokott delivered on 8 September 2005.#Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 13B(d)(6) - Management of special investment funds - Exemption - Meaning of 'management' - Functions of a depositary - Delegation of administrative management function.#Case C-169/04.

Record

Official report CELEX 62004CC0169 from European Union at Court of Justice of the European Union. Dated 8 September 2005. Status: decided.

Timeline

1. 8 September 2005

   Decided

   Source: work_date_document

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23 official files

• Opinion of Advocate General Kokott delivered on 8 September 2005.#Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Article 13B(d)(6) - Management of special investment funds - Exemption - Meaning of 'management' - Functions of a depositary - Delegation of administrative management function.#Case C-169/04.

  judgment · EN · 8 September 2005

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• Mišljenje nezavisnog odvjetnika Kokott iznesen8. rujna 2005.#Abbey National plc i Inscape Investment Fund protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-169/04.

  judgment · HR · 8 September 2005

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• Concluziile avocatului general Kokott prezentate la data de 8 septembrie 2005.#Abbey National plc și Inscape Investment Fund 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-169/04.

  judgment · RO · 8 September 2005

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• Заключение на генералния адвокат Kokott представено на8 септември 2005 г.#Abbey National plc и Inscape Investment Fund срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: VAT and Duties Tribunal, London - Обединеното кралство.#Шеста директива ДДС.#Дело C-169/04.

  judgment · BG · 8 September 2005

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• Stanovisko generální advokátky - Kokott - 8 září 2005.#Abbey National plc a Inscape Investment Fund proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, London - Spojené království.#Šestá směrnice o DPH - Článek 13 část B písm. d) bod 6 - Spravování zvláštních investičních fondů - Osvobození od daně - Pojem ,spravování" - Činnosti depozitáře - Pověření výkonem administrativních činností.#Věc C-169/04.

  judgment · CS · 8 September 2005

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• Konklużjonijiet ta' l-Avukat Ġenerali - Kokott - 8 ta' Settembru 2005.#Abbey National plc u Inscape Investment Fund vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.#Sitt Direttiva VAT - Artikolu 13B(d)( 6) - Maniġġjar ta' fondi komuni ta' investiment - Eżenzjoni - Kunċett ta' 'maniġġjar' - Funzjonijiet ta' depożitarju- Delegazzjoni tal-funzjonijiet ta' maniġġjar amministrattiv.#Kawża C-169/04.

  judgment · MT · 8 September 2005

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• Förslag till avgörande av generaladvokat Kokott föredraget den 8 september 2005.#Abbey National plc och Inscape Investment Fund mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Artikel 13 B d punkt 6 - Förvaltning av särskilda investeringsfonder - Undantag från skatteplikt - Begreppet förvaltning - Förvaringsinstituts funktioner - Delegering av befogenheter när det gäller administrativa funktioner.#Mål C-169/04.

  judgment · SV · 8 September 2005

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• Conclusões da advogada-geral Kokott apresentadas em 8 de Septembro de 2005.#Abbey National plc e Inscape Investment Fund contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Artigo 13.º, B, alínea d), n.º 6 - Gestão de fundos comuns de investimento - Isenção - Conceito de 'gestão' - Funções de depositário - Delegação das funções de gestão administrativa.#Processo C-169/04.

  judgment · PT · 8 September 2005

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• Opinia rzecznika generalnego Kokott przedstawione w dniu 8 września 2005 r.#Abbey National plc i Inscape Investment Fund przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, London - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Artykuł 13 część B lit. d) pkt 6 - Zarządzanie funduszami powierniczymi - Zwolnienie od podatku - Pojęcie "zarządzania" - Funkcje depozytariusza - Upoważnienie do wypełniania obowiązków w zakresie zarządzania administracyjnego.#Sprawa C-169/04.

  judgment · PL · 8 September 2005

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• Julkisasiamiehen ratkaisuehdotus Kokott 8 päivänä syyskuuta 2005.#Abbey National plc ja Inscape Investment Fund vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - 13 artiklan B kohdan d alakohdan 6 alakohta - Sijoitusrahastojen hallinta - Vapauttaminen - Hallinnan käsite - Omaisuudenhoitajan tehtävät - Hallinnointitehtävien siirtäminen.#Asia C-169/04.

  judgment · FI · 8 September 2005

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• Conclusiones del Abogado General Kokott presentadas el 8 de septiembre de 2005.#Abbey National plc y Inscape Investment Fund contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva sobre el IVA - Artículo 13, parte B, letra d), número 6 - Gestión de fondos comunes de inversión - Exención - Concepto de "gestión" - Funciones de depositario - Delegación de funciones de gestión administrativa.#Asunto C-169/04.

  judgment · ES · 8 September 2005

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• Conclusie van advocaat-generaal Kokott van 8 september 2005.#Abbey National plc en Inscape Investment Fund tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Artikel 13, B, sub d, punt 6 - Beheer van gemeenschappelijke beleggingsfondsen - Vrijstelling - Begrip 'beheer' - Taken van bewaarder - Delegatie van taken van administratief beheer.#Zaak C-169/04.

  judgment · NL · 8 September 2005

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• Προτάσεις της γενικης εισαγγελέα Kokott της 8ης Σεπτεμβρίου 2005.#Abbey National plc και Inscape Investment Fund κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Άρθρο 13, B, στοιχείο δ΄, σημείο 6 - Διαχείριση αμοιβαίων κεφαλαίων - Απαλλαγή - Έννοια της "διαχειρίσεως" - Καθήκοντα του θεματοφύλακα - Ανάθεση καθηκόντων διοικητικής διαχειρίσεως.#Υπόθεση C-169/04.

  judgment · EL · 8 September 2005

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• Generalinės advokatės Kokott išvada, pateikta 2005 m. rugsėjo 8 d.#Abbey National plc ir Inscape Investment Fund prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, London - Jungtinė Karalystė.#Šeštoji PVM direktyva - 13 straipsnio B dalies d punkto 6 papunktis - Specialių investicinių fondų valdymas - Atleidimas nuo mokesčio - "Valdymo" sąvoka - Depozitoriumo funkcijos - Administracinio valdymo funkcijų perdavimas.#Byla C-169/04.

  judgment · LT · 8 September 2005

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• Kohtujuristi ettepanek - Kokott - 8. september 2005.#Abbey National plc a Inscape Investment Fund versus Commissioners of Customs & Excise.#Eelotsusetaotlus: VAT and Duties Tribunal, London - Ühendkuningriik.#Kuues käibemaksudirektiiv - Artikli 13 B osa punkti d alapunkt 6 - Eriotstarbeliste investeerimisfondide haldamine - Maksuvabastus - "Haldamise" mõiste - Depoopanga ülesanded - Haldamisülesannete delegeerimine.#Kohtuasi C-169/04.

  judgment · ET · 8 September 2005

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• Ģenerāladvokātes Kokott secinājumi, sniegti 2005. gada 8.septembrī.#Abbey National plc un Inscape Investment Fund pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London - Apvienotā Karaliste.#Sestā PVN direktīva - 13. panta B daļas d) punkta 6. apakšpunkts - Kopīgu ieguldījumu fondu pārvalde - Atbrīvojums - "Pārvaldes" jēdziens - Depozitārija funkcijas - Administratīvās vadības funkciju nodošana.#Lieta C-169/04.

  judgment · LV · 8 September 2005

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• Kokott főtanácsnok indítványa, az ismertetés napja: 2005. szeptember 8.#Abbey National plc és Inscape Investment Fund kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London - Egyesült Királyság.#Hatodik HÉA-irányelv - 13. cikk B. rész. d) pont 6. alpont - Befektetési alapok kezelése - Adómentesség - A »kezelés« fogalma - A letétkezelő tevékenységei - Az alapkezelés adminisztratív feladatainak kiszervezése.#C-169/04. sz. ügy.

  judgment · HU · 8 September 2005

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• Schlussanträge der Generalanwältin Kokott vom 8. September 2005.#Abbey National plc und Inscape Investment Fund gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Artikel 13 Teil B Buchstabe d Nummer 6 - Verwaltung von Sondervermögen durch Kapitalanlagegesellschaften - Befreiung - Begriff "Verwaltung" - Tätigkeit einer Verwahrstelle - Auslagerung administrativer Aufgaben der Verwaltung.#Rechtssache C-169/04.

  judgment · DE · 8 September 2005

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• Forslag til afgørelse fra generaladvokat Kokott fremsat den 8. september 2005.#Abbey National plc og Inscape Investment Fund mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London - Forenede Kongerige.#Sjette momsdirektiv - artikel 13, punkt B, litra d), nr. 6 - forvaltning af investeringsforeninger - fritagelse - begrebet »forvaltning« - depositarens opgaver - delegation af administrative forvaltningsopgaver.#Sag C-169/04.

  judgment · DA · 8 September 2005

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• Conclusions de l'avocat général Kokott présentées le 8 septembre 2005.#Abbey National plc et Inscape Investment Fund contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: VAT and Duties Tribunal, London - Royaume-Uni.#Sixième directive TVA - Article 13, B, sous d), point 6 - Gestion de fonds communs de placements - Exonération - Notion de 'gestion' - Fonctions de dépositaire - Délégation des fonctions de gestion administrative.#Affaire C-169/04.

  judgment · FR · 8 September 2005

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• Conclusioni dell'avvocato generale Kokott del 8 settembre 2005.#Abbey National plc e Inscape Investment Fund contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London - Regno Unito.#Sesta direttiva IVA - Art. 13, B, lett. d), punto 6 - Gestione di fondi comuni di investimento - Esenzione - Nozione di "gestione" - Funzioni di depositario - Delega delle funzioni di gestione amministrativa.#Causa C-169/04.

  judgment · IT · 8 September 2005

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• Sklepni predlogi generalnega pravobranilca - Kokott - 8. septembra 2005.#Abbey National plc in Inscape Investment Fund proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London - Združeno kraljestvo.#Šesta direktiva o DDV - Člen 13(B)(d), točka 6 - Upravljanje posebnih investicijskih skladov - Davčna oprostitev - Pojem "upravljanje' - Naloge depozitarja - Prenos upravnih nalog.#Zadeva C-169/04.

  judgment · SL · 8 September 2005

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• Návrhy generálnej advokátky - Kokott - 8. septembra 2005.#Abbey National plc a Inscape Investment Fund proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania VAT and Duties Tribunal, London - Spojené kráľovstvo.#Šiesta smernica o DPH - Článok 13 B písm. d) bod 6 - Správa zvláštnych investičných fondov - Oslobodenie - Pojem ,správa" - Činnosti depozitára - Delegovanie činností administratívnej správy.#Vec C-169/04.

  judgment · SK · 8 September 2005

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