Opinion of Mr Advocate General Tizzano delivered on 6 April 2006.#Commission of the European Communities v Kingdom of Belgium.#Failure of a Member State to fulfil obligations - Articles 49 EC and 50 EC - Freedom to provide services - Activities in the construction sector - Prevention of tax fraud in the construction sector - National legislation requiring the withholding of 15% on payments to contracting partners not registered in Belgium - National legislation imposing joint and several liability for the tax debts of contracting partners not registered in Belgium.#Case C-433/04.

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

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6 April 2006

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6 April 2006 · Decided

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Official report CELEX 62004CC0433 from European Union at Court of Justice of the European Union. Dated 6 April 2006. Status: decided.

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6 April 2006
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23 official files

Mišljenje nezavisnog odvjetnika Tizzano iznesen6. travnja 2006.#Komisija Europskih zajednica protiv Kraljevine Belgije.#Povreda obveze države članice - Članci 49. i 50. UEZ-a - Slobodno pružanje usluga.#Predmet C-433/04.

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Mišljenje nezavisnog odvjetnika Tizzano iznesen6. travnja 2006.#Komisija Europskih zajednica protiv Kraljevine Belgije.#Povreda obveze države članice - Članci 49. i 50. UEZ-a - Slobodno pružanje usluga.#Predmet C-433/04.
judgment · HR · 6 April 2006
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Konklużjonijiet ta' l-Avukat Ġenerali - Tizzano - 6 ta' April 2006.#il-Kummissjoni tal-Komunitajiet Ewropej vs ir-Renju tal-Belġju.#Nuqqas ta' Stat li jwettaq obbligu -Artikoli 49 KE u 50 KE - Libertà li jiġu pprovduti servizzi - Attivitajiet fis-settur tal-kostruzzjoni - Ġlieda kontra l-evażjoni tat-taxxa fil-qasam tal-kostruzzjoni - Leġiżlazzjoni nazzjonali li tobbliga t-twettiq ta' tnaqqis ta' 15% fuq is-somom dovuti lil kontraenti mhux irreġistrati fil-Belġju - Leġiżlazzjoni nazzjonali li tistabbilixxi responsabbiltà in solidum għad-debiti fiskali ta' kontraenti mhux irreġistrati fil-Belġju.#Kawża C-433/04.
judgment · MT · 6 April 2006
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Conclusions de l'avocat général Tizzano présentées le 6 avril 2006.#Commission des Communautés européennes contre Royaume de Belgique.#Manquement d'État - Articles 49 CE et 50 CE - Libre prestation des services - Activités dans le secteur de la construction - Lutte contre la fraude fiscale dans le secteur de la construction - Réglementation nationale obligeant à effectuer une retenue de 15 % sur les sommes dues aux cocontractants non enregistrés en Belgique - Réglementation nationale instaurant une responsabilité solidaire pour les dettes fiscales des cocontractants non enregistrés en Belgique.#Affaire C-433/04.
judgment · FR · 6 April 2006
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Forslag til afgørelse fra generaladvokat Tizzano fremsat den 6. april 2006.#Kommissionen for De Europæiske Fællesskaber mod Kongeriget Belgien.#Traktatbrud - artikel 49 EF og artikel 50 EF - fri udveksling af tjenesteydelser - aktiviteter i byggesektoren - bekæmpelse af skattesvig i byggesektoren - nationale bestemmelser, hvorved det pålægges at tilbageholde 15% af det beløb, der er faktureret af medkontrahenter, der ikke er registreret i Belgien - nationale bestemmelser, der indfører en solidarisk hæftelse for skattegæld, der påhviler medkontrahenter, der ikke er registreret i Belgien.#Sag C-433/04.
judgment · DA · 6 April 2006
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Заключение на генералния адвокат Tizzano представено на6 април 2006 г.#Комисия на Европейските общности срещу Кралство Белгия.#Неизпълнение на задължения от държава-членка - Членs 49 CE и 50 CE - Свободно предоставяне на услуги.#Дело C-433/04.
judgment · BG · 6 April 2006
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Kohtujuristi ettepanek - Tizzano - 6. aprill 2006.#Euroopa Ühenduste Komisjon versus Belgia Kuningriik.#Liikmesriigi kohustuste rikkumine - EÜ artiklid 49 ja 50 - Teenuste osutamise vabadus - Ehitusvaldkonnas tegutsemine - Maksupettuste vastane võitlus ehitusvaldkonnas - Siseriiklikud õigusnormid, mis kohustavad Belgias registreerimata lepingupartneritele makstavatelt summadelt 15 % kinni pidama - Siseriiklikud õigusnormid, millega kehtestatakse solidaarvastutus Belgias registreerimata lepingupartnerite maksuvõlgade suhtes.#Kohtuasi C-433/04.
judgment · ET · 6 April 2006
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Concluziile avocatului general Tizzano prezentate la data de 6 aprilie 2006.#Comisia Comunităților Europene împotriva Regatului Belgiei.#Neîndeplinirea obligațiilor de către un stat membru - Articols 49 CE și 50 CE - Libertatea de a presta servicii.#Cauza C-433/04.
judgment · RO · 6 April 2006
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Conclusioni dell'avvocato generale Tizzano del 6 aprile 2006.#Commissione delle Comunità europee contro Regno del Belgio.#Inadempimento di uno Stato - Artt. 49 CE e 50 CE - Libera prestazione dei servizi - Attività nel settore edilizio - Lotta contro la frode fiscale nel settore edilizio - Disciplina nazionale che obbliga ad effettuare una trattenuta del 15% sull'importo dovuto alle controparti contrattuali non registrate in Belgio - Disciplina nazionale che stabilisce una responsabilità solidale per i debiti tributari delle controparti contrattuali non registrate in Belgio.#Causa C-433/04.
judgment · IT · 6 April 2006
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Generalinio advokato Tizzano išvada, pateikta 2006 m. balanžio 6 d.#Europos Bendrijų Komisija prieš Belgijos Karalystę.#Valstybės įsipareigojimų neįvykdymas - EB 49 ir EB 50 straipsniai - Laisvas paslaugų teikimas - Veikla statybų sektoriuje - Kova su mokesčių vengimu statybų sektoriuje - Nacionaliniai teisės aktai, įpareigojantys iš Belgijoje neregistruotiems kontrahentams priklausančių sumų išskaičiuoti 15 % - Nacionaliniai teisės aktai nustatantys solidarią atsakomybę už Belgijoje neregistruotų kontrahentų mokesčių skolas.#Byla C-433/04.
judgment · LT · 6 April 2006
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Návrhy generálneho advokáta - Tizzano - 6. apríla 2006.#Komisia Európskych spoločenstiev proti Belgickému kráľovstvu.#Nesplnenie povinnosti členským štátom - Články 49 ES a 50 ES - Slobodné poskytovanie služieb - Činnosti v odvetví stavebníctva - Boj proti daňovým podvodom v odvetví stavebníctva - Vnútroštátna právna úprava zaväzujúca vykonať zrážku 15 % zo sumy dlžnej zmluvným partnerom neregistrovaným v Belgicku - Vnútroštátna právna úprava stanovujúca solidárnu zodpovednosť za daňové dlhy zmluvných partnerov neregistrovaných v Belgicku.#Vec C-433/04.
judgment · SK · 6 April 2006
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Conclusie van advocaat-generaal Tizzano van 6 april 2006.#Commissie van de Europese Gemeenschappen tegen Koninkrijk België.#Niet-nakoming - Artikelen 49 EG en 50 EG - Vrij verrichten van diensten - Werkzaamheden in de bouwsector - Bestrijding van belastingfraude in de bouwsector - Nationale regeling die verplichting oplegt om op bedragen die verschuldigd zijn aan niet in België geregistreerde medecontractanten 15 % in te houden - Nationale regeling die voorziet in hoofdelijke aansprakelijkheid voor belastingschulden van niet in België geregistreerde medecontractanten.#Zaak C-433/04.
judgment · NL · 6 April 2006
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Tizzano főtanácsnok indítványa, az ismertetés napja: 2006. április 6.#Az Európai Közösségek Bizottsága kontra Belga Királyság.#Tagállami kötelezettségszegés - EK 49. cikk és EK 50. cikk - A szolgáltatásnyújtás szabadsága - Építőipari tevékenységek - Az adókijátszás elleni küzdelem az építőiparban - A Belgiumban nyilvántartásba nem vett szerződéses partnerek részére fizetendő összeg 15%-ának visszatartását előíró nemzeti szabályozás - A Belgiumban nyilvántartásba nem vett szerződéses partnerek adótartozásaiért való egyetemleges felelősséget bevezető nemzeti szabályozás.#C-433/04. sz. ügy.
judgment · HU · 6 April 2006
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Sklepni predlogi generalnega pravobranilca - Tizzano - 6. aprila 2006.#Komisija Evropskih skupnosti proti Kraljevini Belgiji.#Neizpolnitev obveznosti države - Člena 49 ES in 50 ES - Svobodno opravljanja storitev - Dejavnosti v gradbenem sektorju - Boj proti davčnim goljufijam v gradbenem sektorju - Nacionalna ureditev, ki nalaga odtegljaj 15 % na plačila sopogodbenikom, ki niso registrirani v Belgiji - Nacionalna ureditev, ki uvaja solidarno odgovornost za davčne dolgove sopogodbenikov, ki niso registrirani v Belgiji.#Zadeva C-433/04.
judgment · SL · 6 April 2006
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Conclusões do advogado-geral Tizzano apresentadas em 6 de Abril de 2006.#Comissão das Comunidades Europeias contra Reino da Bélgica.#Incumprimento de Estado - Artigos 49.º CE e 50.º CE - Livre prestação de serviços - Actividades do sector da construção - Combate à fraude fiscal no sector da construção - Legislação nacional que obriga a efectuar uma retenção de 15% sobre os montantes devidos aos co-contratantes não registados na Bélgica - Legislação nacional que institui a responsabilidade solidária por dívidas fiscais dos co-contratantes não registados na Bélgica.#Processo C-433/04.
judgment · PT · 6 April 2006
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Conclusiones del Abogado General Tizzano presentadas el 6 de abril de 2006.#Comisión de las Comunidades Europeas contra Reino de Bélgica.#Incumplimiento de Estado - Artículos 49 CE y 50 CE - Libre prestación de servicios - Actividades en el sector de la construcción - Lucha contra el fraude fiscal en el sector de la construcción - Normativa nacional que impone la obligación de retener el 15 % sobre las cantidades adeudadas a las otras partes contratantes cuando éstas no están registradas en Bélgica - Normativa nacional que impone la responsabilidad solidaria por las deudas tributarias de las otras partes contratantes cuando no están registradas en Bélgica.#Asunto C-433/04.
judgment · ES · 6 April 2006
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Ģenerāladvokāta Tizzano secinājumi, sniegti 2006. gada 6.aprīlī.#Eiropas Kopienu Komisija pret Beļģijas Karalisti.#Valsts pienākumu neizpilde - EKL 49. un 50. pants - Pakalpojumu sniegšanas brīvība - Darbības būvniecības nozarē - Nodokļu krāpšanas apkarošana būvniecības jomā - Valsts tiesiskais regulējums, kas uzliek pienākumu ieturēt 15 % no summām, kas maksājamas Beļģijā nereģistrētiem apakšuzņēmējiem - Valsts tiesiskais regulējums, ar kuru ievieš solidāru atbildību par Beļģijā nereģistrētu apakšuzņēmēju nodokļu parādiem.#Lieta C-433/04.
judgment · LV · 6 April 2006
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Förslag till avgörande av generaladvokat Tizzano föredraget den 6 april 2006.#Europeiska kommissionen mot Konungariket Belgien.#Fördragsbrott - Artiklarna 49 EG och 50 EG - Frihet att tillhandahålla tjänster - Verksamheter i byggnadssektorn - Bekämpning av skattebedrägerier i byggnadssektorn - Krav enligt nationella bestämmelser att innehålla 15 procent på belopp som skall betalas till avtalsparter som inte är registrerade i Belgien - Nationella bestämmelser om solidariskt ansvar för skatteskulder hos avtalsparter som inte är registrerade i Belgien.#Mål C-433/04.
judgment · SV · 6 April 2006
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Schlussanträge des Generalanwalts Tizzano vom 6. April 2006.#Kommission der Europäischen Gemeinschaften gegen Königreich Belgien.#Vertragsverletzung eines Mitgliedstaats - Artikel 49 EG und 50 EG - Freier Dienstleistungsverkehr - Tätigkeiten im Bausektor - Bekämpfung der Steuerhinterziehung im Bauwesen - Nationale Regelung, wonach von den den nicht in Belgien registrierten Vertragspartnern zu zahlenden Beträgen 15 % abzuziehen sind - Nationale Regelung, mit der eine gesamtschuldnerische Haftung für die Steuerschulden der nicht in Belgien registrierten Vertragspartner eingeführt wird.#Rechtssache C-433/04.
judgment · DE · 6 April 2006
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Opinia rzecznika generalnego Tizzano przedstawione w dniu 6 kwietnia 2006 r.#Komisja Wspólnot Europejskich przeciwko Królestwu Belgii.#Uchybienie zobowiązaniom państwa członkowskiego - Artykuł 49 WE oraz art. 50 WE - Swobodne świadczenie usług - Działalność w branży budowlanej - Zwalczanie oszustw podatkowych w sferze budownictwa - Uregulowanie krajowe zobowiązujące do pobrania 15 % kwoty należnej niezarejestrowanym w Belgii kontrahentom - Uregulowanie krajowe ustanawiające odpowiedzialność solidarną za zobowiązania podatkowe niezarejestrowanych w Belgii kontrahentów.#Sprawa C-433/04.
judgment · PL · 6 April 2006
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Stanovisko generálního advokáta - Tizzano - 6 dubna 2006.#Komise Evropských společenství proti Belgickému království.#Nesplnění povinnosti státem - Články 49 ES a 50 ES - Volný pohyb služeb - Činnosti v odvětví stavebnictví - Boj proti daňovým únikům v odvětví stavebnictví - Vnitrostátní právní úprava ukládající strhnout 15 % z částek dlužných smluvním partnerům neregistrovaným v Belgii - Vnitrostátní právní úprava zavádějící solidární odpovědnost za daňové dluhy smluvních partnerů neregistrovaných v Belgii.#Věc C-433/04.
judgment · CS · 6 April 2006
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Julkisasiamiehen ratkaisuehdotus Tizzano 6 päivänä huhtikuuta 2006.#Euroopan yhteisöjen komissio vastaan Belgian kuningaskunta.#Jäsenyysvelvoitteiden noudattamatta jättäminen - EY 49 ja EY 50 artikla - Palvelujen tarjoamisen vapaus - Rakennusalan toiminta - Veropetosten ehkäiseminen rakennusalalla - Kansallinen lainsäädäntö, jossa velvoitetaan pidättämään 15 prosenttia Belgiassa rekisteröimättömille sopimuskumppaneille maksettavista määristä - Kansallinen lainsäädäntö, jossa säädetään solidaarisesta vastuusta Belgiassa rekisteröimättömien sopimuskumppanien veroveloista.#Asia C-433/04.
judgment · FI · 6 April 2006
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Προτάσεις του γενικού εισαγγελέα Tizzano της 6ης Απριλίου 2006.#Επιτροπή των Ευρωπαϊκών Κοινοτήτων κατά Βασιλείου του Βελγίου.#Παράβαση κράτους μέλους - Άρθρα 49 ΕΚ και 50 ΕΚ - Ελεύθερη παροχή υπηρεσιών - Δραστηριότητες στον κατασκευαστικό τομέα -Καταπολέμηση της φοροδιαφυγής στον κατασκευαστικό τομέα - Εθνική ρύθμιση που επιβάλλει παρακράτηση 15 % επί των ποσών που οφείλονται σε αντισυμβαλλόμενους μη εγγεγραμμένους στα μητρώα του Βελγίου - Εθνική ρύθμιση που καθιερώνει ευθύνη εις ολόκληρον για τις φορολογικές οφειλές αντισυμβαλλομένων μη εγγεγραμμένων στα μητρώα του Βελγίου.#Υπόθεση C-433/04.
judgment · EL · 6 April 2006
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Opinion of Mr Advocate General Tizzano delivered on 6 April 2006.#Commission of the European Communities v Kingdom of Belgium.#Failure of a Member State to fulfil obligations - Articles 49 EC and 50 EC - Freedom to provide services - Activities in the construction sector - Prevention of tax fraud in the construction sector - National legislation requiring the withholding of 15% on payments to contracting partners not registered in Belgium - National legislation imposing joint and several liability for the tax debts of contracting partners not registered in Belgium.#Case C-433/04.
judgment · EN · 6 April 2006
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62004CC0433
Open data entity: http://publications.europa.eu/resource/cellar/7dde3916-074c-4565-951c-172379c01853
eurlex · 62004CC0433 · source updated 6 April 2006