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CELEX 62004CC0393

Opinion of Mr Advocate General Tizzano delivered on 30 March 2006.#Air Liquide Industries Belgium SA v Ville de Seraing (C-393/04) and Province de Liège (C-41/05).#References for a preliminary ruling: Cour d'appel de Liège (C-393/04) and Tribunal de première instance de Liège (C-41/05) - Belgium.#State aid - Definition - Exemption from municipal and provincial taxes - Effects of Article 88(3) EC - Charges having equivalent effect - Internal taxation.#Joined cases C-393/04 and C-41/05.

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

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30 March 2006

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30 March 2006 · Decided

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decided

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Taxation

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30 March 2006

Taxation

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Official report CELEX 62004CC0393 from European Union at Court of Justice of the European Union. Dated 30 March 2006. Status: decided.

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  1. 30 March 2006

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Mišljenje nezavisnog odvjetnika Tizzano iznesen30. ožujka 2006.#Air Liquide Industries Belgium SA protiv Ville de Seraing (C-393/04) i Province de Liège (C-41/05).#Zahtjevi za prethodnu odluku: Cour d'appel de Liège (C-393/04) i Tribunal de première instance de Liège (C-41/05) - Belgija.#Spojeni predmeti C-393/04 i C-41/05.

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  • Mišljenje nezavisnog odvjetnika Tizzano iznesen30. ožujka 2006.#Air Liquide Industries Belgium SA protiv Ville de Seraing (C-393/04) i Province de Liège (C-41/05).#Zahtjevi za prethodnu odluku: Cour d'appel de Liège (C-393/04) i Tribunal de première instance de Liège (C-41/05) - Belgija.#Spojeni predmeti C-393/04 i C-41/05.

    judgment · HR · 30 March 2006

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  • Заключение на генералния адвокат Tizzano представено на30 март 2006 г.#Air Liquide Industries Belgium SA срещу Ville de Seraing (C-393/04) и Province de Liège (C-41/05).#Искане за преюдициално заключение: Cour d'appel de Liège (C-393/04) и Tribunal de première instance de Liège (C-41/05) - Белгия.#Държавни помощи - Такси с равностоен ефект.#Съединени дела C-393/04 и C-41/05.

    judgment · BG · 30 March 2006

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  • Concluziile avocatului general Tizzano prezentate la data de 30 martie 2006.#Air Liquide Industries Belgium SA împotriva Ville de Seraing (C-393/04) şi Province de Liège (C-41/05).#Cereri având ca obiect pronunțarea unei hotărâri preliminare: Cour d'appel de Liège (C-393/04) şi Tribunal de première instance de Liège (C-41/05) - Belgia.#Ajutor de stat - Taxe cu efect echivalent.#Cauze conexate C-393/04 și C-41/05.

    judgment · RO · 30 March 2006

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  • Sklepni predlogi generalnega pravobranilca - Tizzano - 30. marca 2006.#Air Liquide Industries Belgium SA proti Ville de Seraing (C-393/04) in Province de Liège (C-41/05).#Predloga za sprejetje predhodne odločbe: Cour d'appel de Liège (C-393/04) in Tribunal de première instance de Liège (C-41/05) - Belgija.#Državne pomoči - Pojem - Oprostitev plačila občinskega in deželnega davka - Učinki člena 88(3) ES - Dajatve z enakim učinkom - Notranji davki.#Združeni zadevi C-393/04 in C-41/05.

    judgment · SL · 30 March 2006

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  • Stanovisko generálního advokáta - Tizzano - 30 března 2006.#Air Liquide Industries Belgium SA proti Ville de Seraing (C-393/04) a Province de Liège (C-41/05).#Žádosti o rozhodnutí o předběžné otázce Cour d'appel de Liège (C-393/04) a Tribunal de première instance de Liège (C-41/05) - Belgie.#Státní podpory - Pojem - Osvobození od komunálních a provinciálních daní - Účinky čl. 88 odst. 3 ES - Poplatky s rovnocenným účinkem - Vnitrostátní zdanění.#Spojené věci C-393/04 a C-41/05.

    judgment · CS · 30 March 2006

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  • Konklużjonijiet ta' l-Avukat Ġenerali - Tizzano - 30 ta' Marzu 2006.#Air Liquide Industries Belgium SA vs Ville de Seraing (C-393/04) u Province de Liège (C-41/05).#Talbiet għal deċiżjoni preliminari: Cour d'appel de Liège (C-393/04) u Tribunal de première instance de Liège (C-41/05) - il-Belġju.#Għajnuniet ta' l-Istat - Kunċett - Eżenzjoni minn taxxi komunali u provinċjali- Effetti ta' l-Artikolu 88(3) KE - Piżijiet li jkollhom effett ekwivalenti - Taxxa interna.#Każijiet Magħquda C-393/04 u C-41/05.

    judgment · MT · 30 March 2006

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  • Návrhy generálneho advokáta - Tizzano - 30. marca 2006.#Air Liquide Industries Belgium SA proti Ville de Seraing (C-393/04) a Province de Liège (C-41/05).#Návrhy na začatie prejudiciálneho konania Cour d'appel de Liège (C-393/04) a Tribunal de première instance de Liège (C-41/05) - Belgicko.#Štátna pomoc - Pojem - Oslobodenie od miestnych a provinčných daní - Účinky článku 88 ods. 3 ES - Poplatky s rovnakým účinkom - Vnútroštátne zdanenie.#Spojené veci C-393/04 a C-41/05.

    judgment · SK · 30 March 2006

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  • Conclusões do advogado-geral Tizzano apresentadas em 30 de Março de 2006.#Air Liquide Industries Belgium SA contra Ville de Seraing (C-393/04) e Province de Liège (C-41/05).#Pedidos de decisão prejudicial: Cour d'appel de Liège (C-393/04) e Tribunal de première instance de Liège (C-41/05) - Bélgica.#Auxílios de Estado - Conceito - Isenção de impostos comunal e provincial - Aplicabilidade do artigo 88.º, n.º 3, CE - Encargos de efeito equivalente - Imposições internas.#Processos apensos C-393/04 e C-41/05.

    judgment · PT · 30 March 2006

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  • Generalinio advokato Tizzano išvada, pateikta 2006 m. kovo 30 d.#Air Liquide Industries Belgium SA prieš Ville de Seraing (C-393/04) ir Province de Liège (C-41/05).#Prašymai priimti prejudicinį sprendimą: Cour d'appel de Liège (C-393/04) ir Tribunal de première instance de Liège (C-41/05) - Belgija.#Valstybės pagalba - Sąvoka - Atleidimas nuo komunos ir provincijos mokesčių - EB 88 straipsnio 3 dalies padariniai - Lygiaverčio poveikio privalomieji mokėjimai - Vidaus mokesčiai.#Sujungtos bylos C-393/04 ir C-41/05.

    judgment · LT · 30 March 2006

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  • Conclusie van advocaat-generaal Tizzano van 30 maart 2006.#Air Liquide Industries Belgium SA tegen Ville de Seraing (C-393/04) en Province de Liège (C-41/05).#Verzoeken om een prejudiciële beslissing: Cour d'appel de Liège (C-393/04) en Tribunal de première instance de Liège (C-41/05) - België.#Staatssteun - Begrip - Vrijstelling van gemeentelijke en provinciale heffingen - Werking van artikel 88, lid 3, EG - Heffingen van gelijke werking - Binnenlandse belastingen.#Gevoegde zaken C-393/04 en C-41/05.

    judgment · NL · 30 March 2006

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  • Förslag till avgörande av generaladvokat Tizzano föredraget den 30 mars 2006.#Air Liquide Industries Belgium SA mot Ville de Seraing (C-393/04) och Province de Liège (C-41/05).#Begäran om förhandsavgörande: Cour d'appel de Liège (C-393/04) och Tribunal de première instance de Liège (C-41/05) - Belgien.#Statligt stöd - Begrepp - Befrielse från kommunala och regionala skatter - Effekten av artikel 88.3 EG - Avgift med motsvarande verkan - Interna skatter.#Förenade målen C-393/04 och C-41/05.

    judgment · SV · 30 March 2006

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  • Julkisasiamiehen ratkaisuehdotus Tizzano 30 päivänä maaliskuuta 2006.#Air Liquide Industries Belgium SA vastaan Ville de Seraing (C-393/04) ja Province de Liège (C-41/05).#Ennakkoratkaisupyynnöt: Cour d'appel de Liège (C-393/04) ja Tribunal de première instance de Liège (C-41/05) - Belgia.#Valtiontuet - Käsite - Vapautus kunnallisesta ja maakunnallisesta verosta - EY 88 artiklan 3 kohdan vaikutukset - Vaikutukseltaan vastaavat maksut - Sisäiset maksut.#Yhdistetyt asiat C-393/04 ja C-41/05.

    judgment · FI · 30 March 2006

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  • Schlussanträge des Generalanwalts Tizzano vom 30. März 2006.#Air Liquide Industries Belgium SA gegen Ville de Seraing (C-393/04) und Province de Liège (C-41/05).#Ersuchen um Vorabentscheidung: Cour d'appel de Liège (C-393/04) und Tribunal de première instance de Liège (C-41/05) - Belgien.#Staatliche Beihilfen - Begriff - Befreiung von einer Kommunal- und einer Provinzialsteuer - Wirkungen des Artikels 88 Absatz 3 EG - Abgaben gleicher Wirkung - Inländische Abgaben.#Verbundene Rechtssachen C-393/04 und C-41/05.

    judgment · DE · 30 March 2006

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  • Conclusions de l'avocat général Tizzano présentées le 30 mars 2006.#Air Liquide Industries Belgium SA contre Ville de Seraing (C-393/04) et Province de Liège (C-41/05).#Demandes de décision préjudicielle: Cour d'appel de Liège (C-393/04) et Tribunal de première instance de Liège (C-41/05) - Belgique.#Aides d'État - Notion - Exonération de taxes communale et provinciale - Effets de l'article 88, paragraphe 3, CE - Taxes d'effet équivalent - Impositions intérieures.#Affaires jointes C-393/04 et C-41/05.

    judgment · FR · 30 March 2006

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  • Kohtujuristi ettepanek - Tizzano - 30. märts 2006.#Air Liquide Industries Belgium SA versus Ville de Seraing (C-393/04) ja Province de Liège (C-41/05).#Eelotsusetaotlused: Cour d'appel de Liège (C-393/04) ja Tribunal de première instance de Liège (C-41/05) - Belgia.#Riigiabi - Mõiste - Kohalikest maksudest ja provintsimaksudest vabastamine - EÜ artikli 88 lõike 3 toime - Samaväärse toimega maksud - Riigimaksud.#Liidetud kohtuasjad C-393/04 ja C-41/05.

    judgment · ET · 30 March 2006

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  • Tizzano főtanácsnok indítványa, az ismertetés napja: 2006. március 30.#Air Liquide Industries Belgium SA kontra Ville de Seraing (C-393/04) és Province de Liège (C-41/05).#Előzetes döntéshozatal iránti kérelmek: Cour d'appel de Liège (C-393/04) és Tribunal de première instance de Liège (C-41/05) - Belgium.#Állami támogatások - Fogalom - Helyi és tartományi adók alóli mentesség - Az EK 88. cikk (3) bekezdésének hatálya - Azonos hatású díj - Belső adó.#C-393/04. és C-41/05. sz. egyesített ügyek.

    judgment · HU · 30 March 2006

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  • Forslag til afgørelse fra generaladvokat Tizzano fremsat den 30. marts 2006.#Air Liquide Industries Belgium SA mod Ville de Seraing (C-393/04) og Province de Liège (C-41/05).#Anmodninger om præjudiciel afgørelse: Cour d'appel de Liège (C-393/04) og Tribunal de première instance de Liège (C-41/05) - Belgien.#Statsstøtte - begreb - fritagelse for kommunal afgift og provinsafgift - virkning af artikel 88, stk. 3, EF - afgifter med tilsvarende virkning - interne afgifter.#Forenede sager C-393/04 og C-41/05.

    judgment · DA · 30 March 2006

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  • Conclusiones del Abogado General Tizzano presentadas el 30 de marzo de 2006.#Air Liquide Industries Belgium SA contra Ville de Seraing (C-393/04) y Province de Liège (C-41/05).#Peticiones de decisión prejudicial: Cour d'appel de Liège (C-393/04) y Tribunal de première instance de Liège (C-41/05) - Bélgica.#Ayudas de Estado - Concepto - Exención de los impuestos municipal y provincial - Efectos del artículo 88 CE, apartado 3 - Exacciones de efecto equivalente - Tributos internos.#Asuntos acumulados C-393/04 y C-41/05.

    judgment · ES · 30 March 2006

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  • Conclusioni dell'avvocato generale Tizzano del 30 marzo 2006.#Air Liquide Industries Belgium SA contro Ville de Seraing (C-393/04) e Province de Liège (C-41/05).#Domande di pronuncia pregiudiziale: Cour d'appel de Liège (C-393/04) e Tribunal de première instance de Liège (C-41/05) - Belgio.#Aiuti concessi dagli Stati - Nozione - Esenzione dalle tasse comunale e provinciale - Effetti dell'art. 88, n. 3, CE - Tasse d'effetto equivalente - Imposizioni interne.#Cause riunite C-393/04 e C-41/05.

    judgment · IT · 30 March 2006

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  • Προτάσεις του γενικού εισαγγελέα Tizzano της 30ής Μαρτίου 2006.#Air Liquide Industries Belgium SA κατά Ville de Seraing (C-393/04) και Province de Liège (C-41/05).#Αιτήσεις για την έκδοση προδικαστικής αποφάσεως: Cour d'appel de Liège (C-393/04) και Tribunal de première instance de Liège (C-41/05) - Βέλγιο.#Κρατικές ενισχύσεις - Έννοια - Απαλλαγή από δημοτικό και επαρχιακό φόρο - Αποτελέσματα του άρθρου 88, παράγραφος 3, ΕΚ - Φορολογικές επιβαρύνσεις ισοδυνάμου αποτελέσματος - Εσωτερικοί φόροι.#Συνεκδικασθείσες υποθέσεις C-393/04 και C-41/05.

    judgment · EL · 30 March 2006

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  • Opinia rzecznika generalnego Tizzano przedstawione w dniu 30 marca 2006 r.#Air Liquide Industries Belgium SA przeciwko Ville de Seraing (C-393/04) i Province de Liège (C-41/05).#Wnioski o wydanie orzeczenia w trybie prejudycjalnym: Cour d'appel de Liège (C-393/04) i Tribunal de première instance de Liège (C-41/05) - Belgia.#Pomoc państwa - Pojęcie - Zwolnienie od podatku gminnego i regionalnego - Skutki artykułu 88 ust. 3 WE - Opłaty o skutku równoważnym - Podatki wewnętrzne.#Sprawy połączone C-393/04 oraz C-41/05.

    judgment · PL · 30 March 2006

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  • Ģenerāladvokāta Tizzano secinājumi, sniegti 2006. gada 30.martā.#Air Liquide Industries Belgium SA pret Ville de Seraing (C-393/04) un Province de Liège (C-41/05).#Lūgumi sniegt prejudiciālu nolēmumu: Cour d'appel de Liège (C-393/04) un Tribunal de première instance de Liège (C-41/05) - Beļģija.#Valsts atbalsts - Jēdziens - Atbrīvojums no pašvaldības un provinces nodokļa - EKL 88. panta 3. punkta iedarbība - Maksājumi ar līdzīgu iedarbību - Iekšēja aplikšana ar nodokļiem.#Apvienotās lietas C-393/04 un C-41/05.

    judgment · LV · 30 March 2006

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  • Opinion of Mr Advocate General Tizzano delivered on 30 March 2006.#Air Liquide Industries Belgium SA v Ville de Seraing (C-393/04) and Province de Liège (C-41/05).#References for a preliminary ruling: Cour d'appel de Liège (C-393/04) and Tribunal de première instance de Liège (C-41/05) - Belgium.#State aid - Definition - Exemption from municipal and provincial taxes - Effects of Article 88(3) EC - Charges having equivalent effect - Internal taxation.#Joined cases C-393/04 and C-41/05.

    judgment · EN · 30 March 2006

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