Opinion of Advocate General Kokott delivered on 11 January 2007.#The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - United Kingdom.#Sixth VAT Directive - First subparagraph of Article 28a(3) and first subparagraph of Article 28c(A)(a) - Intra-Community acquisition - Intra-Community supply - Exemption - Goods dispatched or transported to another Member State - Evidence - National measures to combat fraud.#Case C-409/04.

Record

Official report CELEX 62004CC0409 from European Union at Court of Justice of the European Union. Dated 11 January 2007. Status: decided.

Timeline

1. 11 January 2007

   Decided

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Documents

23 official files

• Opinion of Advocate General Kokott delivered on 11 January 2007.#The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - United Kingdom.#Sixth VAT Directive - First subparagraph of Article 28a(3) and first subparagraph of Article 28c(A)(a) - Intra-Community acquisition - Intra-Community supply - Exemption - Goods dispatched or transported to another Member State - Evidence - National measures to combat fraud.#Case C-409/04.

  judgment · EN · 11 January 2007

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• Mišljenje nezavisnog odvjetnika Kokott iznesen11. siječnja 2007.#The Queen, na zahtjev Teleos plc i dr. protiv Commissioners of Customs & Excise.#Zahtjev za prethodnu odluku: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-409/04.

  judgment · HR · 11 January 2007

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• Προτάσεις της γενικης εισαγγελέα Kokott της 11ης Ιανουαρίου 2007.#The Queen, κατόπιν αιτήσεως των Teleos plc και λοιποί κατά Commissioners of Customs & Excise.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Άρθρα 28α, παράγραφος 3, πρώτο εδάφιο, και 28γ, A, στοιχείο α΄, πρώτο εδάφιο - Ενδοκοινοτικές αποκτήσεις - Ενδοκοινοτικές παραδόσεις - Απαλλαγή - Αγαθά που αποστέλλονται ή μεταφέρονται σε άλλο κράτος μέλος - Αποδεικτικά στοιχεία - Εθνικά μέτρα για την καταπολέμηση της απάτης.#Υπόθεση C-409/04.

  judgment · EL · 11 January 2007

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• Opinia rzecznika generalnego Kokott przedstawione w dniu 11 stycznia 2007 r.#The Queen, na wniosek Teleos plc i inni przeciwko Commissioners of Customs & Excise.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Artykuł 28a ust. 3 akapit pierwszy i art. 28c część A lit. a) akapit pierwszy - Nabycie wewnątrzwspólnotowe- Dostawa wewnątrzwspólnotowa - Zwolnienie - Towary wysłane lub transportowane do innego państwa członkowskiego - Dowody - Przepisy krajowe mające na celu zwalczanie oszustw podatkowych.#Sprawa C-409/04.

  judgment · PL · 11 January 2007

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• Schlussanträge der Generalanwältin Kokott vom 11. Januar 2007.#The Queen auf Antrag der Teleos plc und andere gegen Commissioners of Customs & Excise.#Ersuchen um Vorabentscheidung: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Art. 28a Abs. 3 Unterabs. 1 und Art. 28c Teil A Buchst. a Unterabs. 1 - Innergemeinschaftlicher Erwerb - Innergemeinschaftliche Lieferung - Befreiung - Gegenstände, die in einen anderen Mitgliedstaat versandt oder befördert werden - Beweise - Nationale Maßnahmen zur Bekämpfung der Steuerhinterziehung.#Rechtssache C-409/04.

  judgment · DE · 11 January 2007

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• Conclusiones del Abogado General Kokott presentadas el 11 de enero de 2007.#The Queen, a instancia de Teleos plc y otros contra Commissioners of Customs & Excise.#Petición de decisión prejudicial: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Reino Unido.#Sexta Directiva IVA - Artículos 28 bis, apartado 3, párrafo primero, y 28 quater, parte A, letra a), párrafo primero - Adquisición intracomunitaria - Entrega intracomunitaria - Exención - Bienes expedidos o transportados a otro Estado miembro - Pruebas - Medidas nacionales de lucha contra el fraude.#Asunto C-409/04.

  judgment · ES · 11 January 2007

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• Ģenerāladvokātes Kokott secinājumi, sniegti 2007. gada 11.janvārī.#The Queen, ko lūdza Teleos plc un citi pret Commissioners of Customs & Excise.#Lūgums sniegt prejudiciālu nolēmumu: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Apvienotā Karaliste.#Sestā PVN direktīva - 28.a panta 3. punkta pirmā daļa un 28.c panta A punkta a) apakšpunkta pirmā daļa - Iegāde Kopienas iekšienē - Piegāde Kopienas iekšienē - Atbrīvojums - Preces, kas nosūtītas vai transportētas uz citu dalībvalsti - Pierādījumi - Valsts pasākumi krāpšanas apkarošanai.#Lieta C-409/04.

  judgment · LV · 11 January 2007

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• Conclusioni dell'avvocato generale Kokott del 11 gennaio 2007.#The Queen, su istanza di Teleos plc e altri contro Commissioners of Customs & Excise.#Domanda di pronuncia pregiudiziale: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Regno Unito.#Sesta direttiva IVA - Artt. 28 bis, n. 3, primo comma, e 28 quater, parte A, lett. a), primo comma - Acquisto intracomunitario - Cessione intracomunitaria - Esenzione - Beni spediti o trasportati in un altro Stato membro - Prove - Misure nazionali diretta alla repressione delle frodi.#Causa C-409/04.

  judgment · IT · 11 January 2007

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• Generalinės advokatės Kokott išvada, pateikta 2007 m. sausio 11 d.#The Queen, prašoma Teleos plc ir kiti prieš Commissioners of Customs & Excise.#Prašymas priimti prejudicinį sprendimą: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Jungtinė Karalystė.#Šeštoji PVM direktyva - 28a straipsnio 3 dalies pirmoji pastraipa ir 28c straipsnio A skirsnio a punkto pirmoji pastraipa - Įsigijimas Bendrijos viduje - Tiekimas Bendrijos viduje - Atleidimas nuo mokesčio - Į kitą valstybę narę išsiųstos arba išgabentos prekės - Įrodymai - Nacionalinės kovos su sukčiavimu priemonės.#Byla C-409/04.

  judgment · LT · 11 January 2007

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• Stanovisko generální advokátky - Kokott - 11 ledna 2007.#The Queen, na žádost Teleos plc a další proti Commissioners of Customs & Excise.#Žádost o rozhodnutí o předběžné otázce: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Spojené království.#Šestá směrnice o DPH - Článek 28a odst. 3 první pododstavec a čl. 28c část A písm. a) první pododstavec - Pořízení zboží uvnitř Společenství - Dodání zboží uvnitř Společenství - Osvobození od daně - Zboží, které bylo odesláno nebo přepraveno do jiného členského státu - Důkazy - Vnitrostátní opatření za účelem boje proti podvodům.#Věc C-409/04.

  judgment · CS · 11 January 2007

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• Forslag til afgørelse fra generaladvokat Kokott fremsat den 11. januar 2007.#The Queen, på vegne af Teleos plc m.fl. mod Commissioners of Customs & Excise.#Anmodning om præjudiciel afgørelse: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Forenede Kongerige.#Sjette momsdirektiv - artikel 28a, stk. 3, første afsnit, og artikel 28c, punkt A, litra a), første afsnit - erhvervelse inden for Fællesskabet - levering inden for Fællesskabet - fritagelse - goder, som forsendes eller transporteres til en anden medlemsstat - bevis - nationale foranstaltninger til bekæmpelse af svig.#Sag C-409/04.

  judgment · DA · 11 January 2007

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• Заключение на генералния адвокат Kokott представено на11 януари 2007 г.#The Queen, по молба на Teleos plc и други срещу Commissioners of Customs & Excise.#Искане за преюдициално заключение: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Обединеното кралство.#Шеста директива ДДС - Член 28а, параграф 3, първа алинея и член 28в, част A, буква a), първа алинея - Вътреобщностно придобиване - Вътреобщностна доставка - Освобождаване - Стоки, изпратени или превозени в друга държава-членка - Доказателства - Национални мерки за борба с данъчните измами.#Дело C-409/04.

  judgment · BG · 11 January 2007

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• Sklepni predlogi generalnega pravobranilca - Kokott - 11. januarja 2007.#The Queen, na predlog Teleos plc in drugi proti Commissioners of Customs & Excise.#Predlog za sprejetje predhodne odločbe: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Združeno kraljestvo.#Šesta direktiva o DDV - Člena 28a(3), prvi pododstavek, in 28c(A)(a), prvi pododstavek - Pridobitev znotraj Skupnosti - Dobava znotraj Skupnosti - Oprostitev - Blago, odposlano ali odpeljano v drugo državo članico - Dokazi - Nacionalni ukrepi za boj proti davčnim utajam.#Zadeva C-409/04.

  judgment · SL · 11 January 2007

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• Conclusões da advogada-geral Kokott apresentadas em 11 de Janeiro de 2007.#The Queen, a pedido de Teleos plc e outros contra Commissioners of Customs & Excise.#Pedido de decisão prejudicial: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Reino Unido.#Sexta Directiva IVA - Artigos 28.º A, n.º 3, primeiro parágrafo, e 28.º C, ponto A, alínea a), primeiro parágrafo - Aquisição intracomunitária - Entrega intracomunitária - Isenção - Bens expedidos ou transportados para outro Estado-Membro - Provas - Medidas nacionais destinadas a combater a fraude.#Processo C-409/04.

  judgment · PT · 11 January 2007

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• Konklużjonijiet ta' l-Avukat Ġenerali - Kokott - 11 ta' Jannar 2007.#The Queen, fuq talba ta' Teleos plc et. vs Commissioners of Customs & Excise.#Talba għal deċiżjoni preliminari: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - ir-Renju Unit.#Is-Sitt Direttiva dwar il-VAT - L-ewwel subparagrafu ta' l-Artikolu 28a(3) u l-ewwel subparagrafu ta' l-Artikolu 28ċA(a) - Akkwist intra Komunitarju - Provvista intra Komunitarja - Eżenzjoni - Merkanzija mibgħuta jew ittrasportata lejn Stat Membru ieħor - Prova meħtieġa - Miżuri nazzjonali sabiex tiġi miġġielda l-frodi.#Kawża C-409/04.

  judgment · MT · 11 January 2007

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• Concluziile avocatului general Kokott prezentate la data de 11 ianuarie 2007.#The Queen, la cererea formulată de Teleos plc și alții împotriva Commissioners of Customs & Excise.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Regatul Unit.#A șasea directivă TVA - Articolul 28a alineatul (3) primul paragraf și articolul 28c secțiunea A litera (a) primul paragraf - Achiziție intracomunitară - Livrare intracomunitară - Scutire - Bunuri expediate sau transportate într-un alt stat membru - Probe - Măsuri naționale pentru lupta împotriva fraudei.#Cauza C-409/04.

  judgment · RO · 11 January 2007

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• Kokott főtanácsnok indítványa, az ismertetés napja: 2007. január 11.#The Queen, kérelme alapján Teleos plc és társai kontra Commissioners of Customs & Excise.#Előzetes döntéshozatal iránti kérelem: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Egyesült Királyság.#Hatodik HÉA-irányelv - A 28a. cikk (3) bekezdésének első albekezdése és a 28c. cikk A. része a) pontjának első bekezdése - Közösségen belüli beszerzés - Közösségen belüli termékértékesítés - Adómentesség - Valamely másik tagállamba feladott vagy szállított termékek - Bizonyítékok - Nemzeti intézkedések az adókijátszás elleni küzdelem jegyében.#C-409/04. sz. ügy.

  judgment · HU · 11 January 2007

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• Kohtujuristi ettepanek - Kokott - 11. jaanuar 2007.#The Queen, taotluse alusel, mille esitasid Teleos plc ja teised versus Commissioners of Customs & Excise.#Eelotsusetaotlus: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Ühendkuningriik.#Kuues käibemaksudirektiiv - Artikli 28a lõike 3 esimene lõige ja artikli 28c A osa punkti a esimene lõige - Ühendusesisene omandamine - Ühendusesisene tarne - Maksuvabastus - Teise liikmesriiki lähetatavad või veetavad kaubad - Tõendid - Siseriiklikud meetmed, mille eesmärk on võidelda maksupettustega.#Kohtuasi C-409/04.

  judgment · ET · 11 January 2007

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• Conclusie van advocaat-generaal Kokott van 11 januari 2007.#The Queen, op verzoek van Teleos plc en anderen tegen Commissioners of Customs & Excise.#Verzoek om een prejudiciële beslissing: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Verenigd Koninkrijk.#Zesde btw-richtlijn - Artikelen 28 bis, lid 3, eerste alinea, en 28 quater, A, sub a, eerste alinea - Intracommunautaire verwerving - Intracommunautaire levering - Vrijstelling - Naar andere lidstaat verzonden of vervoerde goederen - Bewijs - Nationale maatregelen ter bestrijding van fraude.#Zaak C-409/04.

  judgment · NL · 11 January 2007

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• Julkisasiamiehen ratkaisuehdotus Kokott 11 päivänä tammikuuta 2007.#The Queen, seuraavien hakemuksesta Teleos plc ynnä muut vastaan Commissioners of Customs & Excise.#Ennakkoratkaisupyyntö: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - 28 a artiklan 3 kohdan ensimmäinen alakohta ja 28 c artiklan A kohdan a alakohdan ensimmäinen alakohta - Yhteisöhankinta - Yhteisöluovutus - Vapautus arvonlisäverosta - Toiseen jäsenvaltioon lähetetyt tai kuljetetut tavarat - Todisteet - Kansalliset petostentorjuntatoimenpiteet.#Asia C-409/04.

  judgment · FI · 11 January 2007

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• Förslag till avgörande av generaladvokat Kokott föredraget den 11 januari 2007.#The Queen, på begäran av Teleos plc m.fl. mot Commissioners of Customs & Excise.#Begäran om förhandsavgörande: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Artiklarna 28a.3 första stycket och 28c A a första stycket - Förvärv inom gemenskapen - Leverans inom gemenskapen - Undantag från skatteplikt - Varor som skickats eller transporterats till en annan medlemsstat - Bevis - Nationella bestämmelser för förebyggande av skatteundandragande.#Mål C-409/04.

  judgment · SV · 11 January 2007

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• Conclusions de l'avocat général Kokott présentées le 11 janvier 2007.#The Queen, à la demande de Teleos plc et autres contre Commissioners of Customs & Excise.#Demande de décision préjudicielle: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Royaume-Uni.#Sixième directive TVA - Articles 28 bis, paragraphe 3, premier alinéa, et 28 quater, A, sous a), premier alinéa - Acquisition intracommunautaire - Livraison intracommunautaire - Exonération - Biens expédiés ou transportés dans un autre État membre - Preuves - Mesures nationales en vue de lutter contre la fraude.#Affaire C-409/04.

  judgment · FR · 11 January 2007

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• Návrhy generálnej advokátky - Kokott - 11. januára 2007.#The Queen, na návrh Teleos plc a iní proti Commissioners of Customs & Excise.#Návrh na začatie prejudiciálneho konania: High Court of Justice (England & Wales), Queen's Bench Division (Administrative Court) - Spojené kráľovstvo.#Šiesta smernica o DPH - Článok 28a ods. 3 prvý pododsek a článok 28c A písm. a) prvý pododsek - Nadobudnutie vnútri Spoločenstva - Dodávka vnútri Spoločenstva - Oslobodenie od daní - Tovar odoslaný alebo prepravený do iného členského štátu - Dôkazy - Vnútroštátne opatrenia pre boj proti podvodom.#Vec C-409/04.

  judgment · SK · 11 January 2007

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