Opinion of Mr Advocate General Poiares Maduro delivered on 7 December 2005.#Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others.#Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom.#Sixth VAT Directive - Articles 21(3) and 22(8) - National measures to combat fraud - Joint and several liability for the payment of VAT - Provision of security for VAT payable by another trader.#Case C-384/04.

Record

Official report CELEX 62004CC0384 from European Union at Court of Justice of the European Union. Dated 7 December 2005. Status: decided.

Timeline

1. 7 December 2005

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Mr Advocate General Poiares Maduro delivered on 7 December 2005.#Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others.#Reference for a preliminary ruling: Court of Appeal (England & Wales) (Civil Division) - United Kingdom.#Sixth VAT Directive - Articles 21(3) and 22(8) - National measures to combat fraud - Joint and several liability for the payment of VAT - Provision of security for VAT payable by another trader.#Case C-384/04.

  judgment · EN · 7 December 2005

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• Mišljenje nezavisnog odvjetnika Poiares Maduro iznesen7. prosinca 2005.#Commissioners of Customs & Excise i Attorney General protiv Federation of Technological Industries i dr.#Zahtjev za prethodnu odluku: Court of Appeal (England & Wales) (Civil Division) - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-384/04.

  judgment · HR · 7 December 2005

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• Concluziile avocatului general Poiares Maduro prezentate la data de 7 decembrie 2005.#Commissioners of Customs & Excise și Attorney General împotriva Federation of Technological Industries și alții.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Court of Appeal (England & Wales) (Civil Division) - Regatul Unit.#A șasea directivă TVA.#Cauza C-384/04.

  judgment · RO · 7 December 2005

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• Conclusioni dell'avvocato generale Poiares Maduro del 7 dicembre 2005.#Commissioners of Customs & Excise e Attorney General contro Federation of Technological Industries e a.#Domanda di pronuncia pregiudiziale: Court of Appeal (England & Wales) (Civil Division) - Regno Unito.#Sesta direttiva IVA - Artt. 21, n. 3, e 22, n. 8 - Misure nazionali di lotta antifrode - Responsabilità solidale per il versamento dell'IVA - Costituzione di una garanzia per l'IVA dovuta da parte di un altro operatore.#Causa C-384/04.

  judgment · IT · 7 December 2005

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• Konklużjonijiet ta' l-Avukat Ġenerali - Poiares Maduro - 7 ta' Diċembru 2005.#Commissioners of Customs & Excise u Attorney General vs Federation of Technological Industries et.#Talba għal deċiżjoni preliminari: Court of Appeal (England & Wales) (Civil Division) - ir-Renju Unit.#Sitt Direttiva VAT - Artikoli 21(3) u 22(8) - Miżuri nazzjonali għall-finijiet tal-ġlieda kontra l-frodi - Responsabbiltà in solidum għall-ħlas tal-VAT - Għoti ta' garanzija għall-VAT dovuta minn operatur ieħor.#Kawża C-384/04.

  judgment · MT · 7 December 2005

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• Poiares Maduro főtanácsnok indítványa, az ismertetés napja: 2005. december 7.#Commissioners of Customs & Excise és Attorney General kontra Federation of Technological Industries és társai.#Előzetes döntéshozatal iránti kérelem: Court of Appeal (England & Wales) (Civil Division) - Egyesült Királyság.#Hatodik HÉA-irányelv - A 21. cikk (3) bekezdése és a 22. cikk (8) bekezdése - Nemzeti intézkedés az adókijátszás elleni küzdelem jegyében - A HÉA megfizetéséért való együttes és egyetemleges felelősség - Biztosítéknyújtás más kereskedő HÉA-tartozása tekintetében.#C-384/04. sz. ügy.

  judgment · HU · 7 December 2005

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• Förslag till avgörande av generaladvokat Poiares Maduro föredraget den 7 december 2005.#Commissioners of Customs & Excise och Attorney General mot Federation of Technological Industries m.fl.#Begäran om förhandsavgörande: Court of Appeal (England & Wales) (Civil Division) - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Artiklarna 21.3 och 22.8 - Nationella bestämmelser i syfte att bekämpa bedrägerier - Solidariskt betalningsansvar för mervärdesskatt - Ställande av säkerhet för mervärdesskatt som skall betalas av en annan näringsidkare.#Mål C-384/04.

  judgment · SV · 7 December 2005

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• Conclusions de l'avocat général Poiares Maduro présentées le 7 décembre 2005.#Commissioners of Customs & Excise et Attorney General contre Federation of Technological Industries e.a.#Demande de décision préjudicielle: Court of Appeal (England & Wales) (Civil Division) - Royaume-Uni.#Sixième directive TVA - Articles 21, paragraphe 3, et 22, paragraphe 8 - Mesures nationales en vue de lutter contre la fraude - Responsabilité solidaire d'acquittement de la TVA - Constitution d'une garantie pour la TVA due par un autre opérateur.#Affaire C-384/04.

  judgment · FR · 7 December 2005

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• Návrhy generálneho advokáta - Poiares Maduro - 7. decembra 2005.#Commissioners of Customs & Excise a Attorney General proti Federation of Technological Industries a i.#Návrh na začatie prejudiciálneho konania Court of Appeal (England & Wales) (Civil Division) - Spojené kráľovstvo.#Šiesta smernica o DPH - Článok 21 ods. 3 a článok 22 ods. 8 - Vnútroštátne opatrenia s cieľom boja proti podvodom - Spoločná a nerozdielna zodpovednosť za zaplatenie DPH - Zriadenie záruky na DPH, ktorú dlhuje iný subjekt.#Vec C-384/04.

  judgment · SK · 7 December 2005

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• Stanovisko generálního advokáta - Poiares Maduro - 7 prosince 2005.#Commissioners of Customs & Excise a Attorney General proti Federation of Technological Industries a další.#Žádost o rozhodnutí o předběžné otázce: Court of Appeal (England & Wales) (Civil Division) - Spojené království.#Šestá směrnice o DPH - Článek 21 odst. 3 a čl. 22 odst. 8 - Vnitrostátní opatření za účelem boje proti podvodům - Solidární odpovědnost za odvod DPH - Poskytnutí zajištění za DPH splatnou jiným subjektem.#Věc C-384/04.

  judgment · CS · 7 December 2005

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• Schlussanträge des Generalanwalts Poiares Maduro vom 7. Dezember 2005.#Commissioners of Customs & Excise und Attorney General gegen Federation of Technological Industries u. a.#Ersuchen um Vorabentscheidung: Court of Appeal (England & Wales) (Civil Division) - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Artikel 21 Absatz 3 und Artikel 22 Absatz 8 - Nationale Maßnahmen zur Bekämpfung von Steuerhinterziehungen - Gesamtschuldnerische Haftung für die Zahlung der Mehrwertsteuer - Sicherheitsleistung für die von einem anderen Wirtschaftsteilnehmer geschuldete Mehrwertsteuer.#Rechtssache C-384/04.

  judgment · DE · 7 December 2005

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• Заключение на генералния адвокат Poiares Maduro представено на7 декември 2005 г.#Commissioners of Customs & Excise и Attorney General срещу Federation of Technological Industries и други.#Искане за преюдициално заключение: Court of Appeal (England & Wales) (Civil Division) - Обединеното кралство.#Шеста директива ДДС.#Дело C-384/04.

  judgment · BG · 7 December 2005

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• Sklepni predlogi generalnega pravobranilca - Poiares Maduro - 7. decembra 2005.#Commissioners of Customs & Excise in Attorney General proti Federation of Technological Industries in drugi.#Predlog za sprejetje predhodne odločbe: Court of Appeal (England & Wales) (Civil Division) - Združeno kraljestvo.#Šesta direktiva DDV - Člena 21(3) in 22(8) - Nacionalni ukrepi z namenom boja proti davčnim utajam - Solidarna odgovornost za plačilo DDV - Zagotovitev varščine za DDV, ki ga je dolžan plačati drug gospodarski subjekt.#Zadeva C-384/04.

  judgment · SL · 7 December 2005

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• Forslag til afgørelse fra generaladvokat Poiares Maduro fremsat den 7. december 2005.#Commissioners of Customs & Excise og Attorney General mod Federation of Technological Industries m.fl.#Anmodning om præjudiciel afgørelse: Court of Appeal (England & Wales) (Civil Division) - Forenede Kongerige.#Sjette momsdirektiv - artikel 21, stk. 3, og artikel 22, stk. 8 - nationale foranstaltninger med henblik på bekæmpelse af svig - solidarisk hæftelse for erlæggelse af moms - garantistillelse for moms, som skyldes af en anden erhvervsdrivende.#Sag C-384/04.

  judgment · DA · 7 December 2005

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• Ģenerāladvokāta Poiares Maduro secinājumi, sniegti 2005. gada 7.decembrī.#Commissioners of Customs & Excise un Attorney General pret Federation of Technological Industries u.c.#Lūgums sniegt prejudiciālu nolēmumu: Court of Appeal (England & Wales) (Civil Division) - Apvienotā Karaliste.#Sestā PVN direktīva - 21. panta 3. punkts un 22. panta 8. punkts - Valsts pasākumi krāpšanas apkarošanai - Solidāra atbildība par PVN samaksu - Nodrošinājuma sniegšana par PVN maksājumu, kas ir jāveic citam uzņēmējam.#Lieta C-384/04.

  judgment · LV · 7 December 2005

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• Conclusões do advogado-geral Poiares Maduro apresentadas em 7 de Dezembro de 2005.#Commissioners of Customs & Excise e Attorney General contra Federation of Technological Industries e o.#Pedido de decisão prejudicial: Court of Appeal (England & Wales) (Civil Division) - Reino Unido.#Sexta Directiva IVA - Artigos 21.º, n.º 3, e 22.º, n.º 8 - Medidas nacionais destinadas a combater a fraude - Responsabilidade solidária pelo pagamento do IVA - Constituição de uma garantia para o IVA devido por outro operador.#Processo C-384/04.

  judgment · PT · 7 December 2005

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• Julkisasiamiehen ratkaisuehdotus Poiares Maduro 7 päivänä joulukuuta 2005.#Commissioners of Customs & Excise ja Attorney General vastaan Federation of Technological Industries ym.#Ennakkoratkaisupyyntö: Court of Appeal (England & Wales) (Civil Division) - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - 21 artiklan 3 kohta ja 22 artiklan 8 kohta - Kansalliset toimenpiteet petosten estämiseksi - Yhteisvastuu arvonlisäveron maksamisesta - Vakuuden antaminen jonkin toisen elinkeinonharjoittajan maksettavana olevasta arvonlisäverosta.#Asia C-384/04.

  judgment · FI · 7 December 2005

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• Conclusiones del Abogado General Poiares Maduro presentadas el 7 de diciembre de 2005.#Commissioners of Customs & Excise y Attorney General contra Federation of Technological Industries y otros.#Petición de decisión prejudicial: Court of Appeal (England & Wales) (Civil Division) - Reino Unido.#Sexta Directiva IVA - Artículos 21, apartado 3, y 22, apartado 8 - Medidas nacionales de lucha contra el fraude - Responsabilidad solidaria en cuanto al pago del IVA - Constitución de una fianza en garantía del IVA adeudado por otro operador.#Asunto C-384/04.

  judgment · ES · 7 December 2005

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• Kohtujuristi ettepanek - Poiares Maduro - 7. detsember 2005.#Commissioners of Customs & Excise ja Attorney General versus Federation of Technological Industries jt.#Eelotsusetaotlus: Court of Appeal (England & Wales) (Civil Division) - Ühendkuningriik.#Kuues käibemaksudirektiiv - Artikli 21 lõige 3 ja artikli 22 lõige 8 - Siseriiklikud meetmed, mille eesmärk on võidelda maksudest kõrvalehoidumisega -Käibemaksu tasumise solidaarne vastutus - Teise ettevõtja poolt tasumisele kuuluva käibemaksu kohta tagatise andmine.#Kohtuasi C-384/04.

  judgment · ET · 7 December 2005

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• Conclusie van advocaat-generaal Poiares Maduro van 7 december 2005.#Commissioners of Customs & Excise en Attorney General tegen Federation of Technological Industries e.a.#Verzoek om een prejudiciële beslissing: Court of Appeal (England & Wales) (Civil Division) - Verenigd Koninkrijk.#Zesde BTW-richtlijn - Artikelen 21, lid 3, en 22, lid 8 - Nationale maatregelen ter bestrijding van fraude - Hoofdelijke aansprakelijkheid voor voldoening BTW - Stellen van zekerheid voor door andere ondernemer verschuldigde BTW.#Zaak C-384/04.

  judgment · NL · 7 December 2005

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• Opinia rzecznika generalnego Poiares Maduro przedstawione w dniu 7 grudnia 2005 r.#Commissioners of Customs & Excise i Attorney General przeciwko Federation of Technological Industries i in.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Court of Appeal (England & Wales) (Civil Division) - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Artykuły 21 ust. 3 i 22 ust. 8 - Przepisy krajowe służące zwalczaniu oszustw - Solidarna odpowiedzialność za zapłatę podatku VAT - Ustanowienie zabezpieczenia płatności podatku VAT, do którego zobowiązany jest inny podmiot.#Sprawa C-384/04.

  judgment · PL · 7 December 2005

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• Προτάσεις του γενικού εισαγγελέα Poiares Maduro της 7ης Δεκεμβρίου 2005.#Commissioners of Customs & Excise και Attorney General κατά Federation of Technological Industries κ.λπ.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Court of Appeal (England & Wales) (Civil Division) - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Άρθρα 21, παράγραφος 3, και 22, παράγραφος 8 - Εθνικά μέτρα για την καταπολέμηση της απάτης - Αλληλέγγυος και εις ολόκληρον ευθύνη για την καταβολή του ΦΠΑ - Σύσταση ασφάλειας για τον ΦΠΑ που οφείλει άλλος επιχειρηματίας.#Υπόθεση C-384/04.

  judgment · EL · 7 December 2005

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• Generalinio advokato Poiares Maduro išvada, pateikta 2005 m. gruodžio 7 d.#Commissioners of Customs & Excise ir Attorney General prieš Federation of Technological Industries ir kt.#Prašymas priimti prejudicinį sprendimą: Court of Appeal (England & Wales) (Civil Division) - Jungtinė Karalystė.#Šeštoji PVM direktyva - 21 straipsnio 3 dalis ir 22 straipsnio 8 dalis - Nacionalinės kovos su sukčiavimu priemonės - Solidari atsakomybė sumokėti PVM - Garantijos, užtikrinančios kito ūkio subjekto mokėtino PVM sumokėjimą, suteikimas.#Byla C-384/04.

  judgment · LT · 7 December 2005

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