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CELEX 62005CC0005

Opinion of Mr Advocate General Jacobs delivered on 1 December 2005.#Staatssecretaris van Financiën v B. F. Joustra.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duties - Wine - Articles 7 to 10 - Determination of the Member State in which duties are chargeable - Acquisition by a private individual for his own use and that of other private individuals - Transport to another Member State by a transport undertaking - Arrangements applicable in the Member State of destination.#Case C-5/05.

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

Introduced

1 December 2005

Last action

1 December 2005 · Decided

Status

decided

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Subjects

Transport, Taxation

Source updated

1 December 2005

Transport · Taxation

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Official report CELEX 62005CC0005 from European Union at Court of Justice of the European Union. Dated 1 December 2005. Status: decided.

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  1. 1 December 2005

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23 official files

Mišljenje nezavisnog odvjetnika Jacobs iznesen1. prosinca 2005.#Staatssecretaris van Financiën protiv B. F. Joustra.#Zahtjev za prethodnu odluku: Hoge Raad der Nederlanden - Nizozemska.#Porezne odredbe - Direktiva 92/12/EEZ - Vino - Članci 7. do 10.#Predmet C-5/05.

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  • Mišljenje nezavisnog odvjetnika Jacobs iznesen1. prosinca 2005.#Staatssecretaris van Financiën protiv B. F. Joustra.#Zahtjev za prethodnu odluku: Hoge Raad der Nederlanden - Nizozemska.#Porezne odredbe - Direktiva 92/12/EEZ - Vino - Članci 7. do 10.#Predmet C-5/05.

    judgment · HR · 1 December 2005

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  • Julkisasiamiehen ratkaisuehdotus Jacobs 1 päivänä joulukuuta 2005.#Staatssecretaris van Financiën vastaan B. F. Joustra.#Ennakkoratkaisupyyntö: Hoge Raad der Nederlanden - Alankomaat.#Verotus - Jäsenvaltioiden lainsäädännön yhdenmukaistaminen -Direktiivi 92/12/ETY - Valmisteverot - Viini - 7-10 artikla - Veron kantamiseen oikeutetun jäsenvaltion määrittäminen - Yksityishenkilön omiin tarpeisiinsa ja muiden yksityishenkilöiden tarpeisiin tekemät hankinnat - Kuljetusyritys kuljettaa tuotteet toiseen jäsenvaltioon - Määräjäsenvaltiossa sovellettava järjestelmä.#Asia C-5/05.

    judgment · FI · 1 December 2005

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  • Conclusões do advogado-geral Jacobs apresentadas em 1 de Dezembro de 2005.#Staatssecretaris van Financiën contra B. F. Joustra.#Pedido de decisão prejudicial: Hoge Raad der Nederlanden - Países Baixos.#Disposições fiscais - Harmonização das legislações - Directiva 92/12/CEE - Impostos especiais de consumo - Vinho - Artigos 7.º a 10.º - Determinação do Estado-Membro em que o imposto é exigível - Aquisição por um particular para satisfação das suas próprias necessidades e das de outros particulares - Encaminhamento para outro Estado-Membro por uma empresa de transportes - Regime aplicável no Estado-Membro de destino.#Processo C-5/05.

    judgment · PT · 1 December 2005

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  • Schlussanträge des Generalanwalts Jacobs vom 1. Dezember 2005.#Staatssecretaris van Financiën gegen B. F. Joustra.#Ersuchen um Vorabentscheidung: Hoge Raad der Nederlanden - Niederlande.#Steuerrecht - Harmonisierung der Rechtsvorschriften -Richtlinie 92/12/EWG - Verbrauchsteuer - Wein - Artikel 7 bis 10 - Bestimmung des Mitgliedstaats der Entstehung des Steueranspruchs - Erwerb durch eine Privatperson für ihren Eigenbedarf und den Bedarf anderer Privatpersonen - Verbringung in einen anderen Mitgliedstaat durch ein Beförderungsunternehmen - Im Bestimmungsmitgliedstaat geltende Regelung.#Rechtssache C-5/05.

    judgment · DE · 1 December 2005

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  • Concluziile avocatului general Jacobs prezentate la data de 1 decembrie 2005.#Staatssecretaris van Financiën împotriva B. F. Joustra.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Hoge Raad der Nederlanden - Țările de Jos.#Dispoziții fiscale - Directivă 92/12/CEE - Droits d'accises - Vin - de la Articols 7 la 10.#Cauza C-5/05.

    judgment · RO · 1 December 2005

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  • Conclusie van advocaat-generaal Jacobs van 1 december 2005.#Staatssecretaris van Financiën tegen B. F. Joustra.#Verzoek om een prejudiciële beslissing: Hoge Raad der Nederlanden - Nederland.#Fiscale bepalingen - Harmonisatie van wetgevingen - Richtlijn 92/12/EEG - Accijns - Wijn - Artikelen 7 tot en met 10 - Vaststelling van lidstaat waar accijns verschuldigd is - Koop door particulier voor eigen behoefte en voor behoefte van andere particulieren - Overbrenging naar andere lidstaat door vervoersonderneming - In lidstaat van bestemming van toepassing zijnde regeling.#Zaak C-5/05.

    judgment · NL · 1 December 2005

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  • Konklużjonijiet ta' l-Avukat Ġenerali - Jacobs - 1 ta' Diċembru 2005.#Staatssecretaris van Financiën vs B. F. Joustra.#Talba għal deċiżjoni preliminari: Hoge Raad der Nederlanden - l-Olanda.#Dispożizzjonijiet fiskali - Armonizzazzjoni tal-liġijiet -Direttiva 92/12/KEE- Dazju tas-sisa - Inbid - Artikoli 7 sa 10 - Determinazzjoni ta' l-Istat Membru ta' ħlas tad-dazju - Akkwist minn individwu privat għall-użu proprju tiegħu u dak ta' individwi privati oħra - Trasport fi Stat Membru ieħor minn impriża ta' trasport - Sistema applikabbli fl-Istat Membru ta' destinazzjoni.#Kawża C-5/05.

    judgment · MT · 1 December 2005

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  • Заключение на генералния адвокат Jacobs представено на1 декември 2005 г.#Staatssecretaris van Financiën срещу B. F. Joustra.#Искане за преюдициално заключение: Hoge Raad der Nederlanden - Нидерландия.#Данъчни разпоредби - Директива 92/12/ЕИО - Droits d'accises - Вино - Членs 7 до 10.#Дело C-5/05.

    judgment · BG · 1 December 2005

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  • Generalinio advokato Jacobs išvada, pateikta 2005 m. gruodžio 1 d.#Staatssecretaris van Financiën prieš B. F. Joustra.#Prašymas priimti prejudicinį sprendimą: Hoge Raad der Nederlanden - Nyderlandai.#Mokesčių nuostatos - Teisės aktų derinimas - Direktyva 92/12/EEB - Akcizai - Vynas - 7-10 straipsniai - Valstybės narės, kurioje turi būti sumokėti mokesčiai, nustatymas - Fizinio asmens įsigijimas savo ir kitų fizinių asmenų individualiam naudojimui - Transporto įmonės atliekamas gabenimas į kitą valstybę narę - Paskirties valstybėje narėje taikoma tvarka.#Byla C-5/05.

    judgment · LT · 1 December 2005

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  • Ģenerāladvokāta Jacobs secinājumi, sniegti 2005. gada 1.decembrī.#Staatssecretaris van Financiën pret B. F. Joustra.#Lūgums sniegt prejudiciālu nolēmumu: Hoge Raad der Nederlanden - Nīderlande.#Noteikumi par nodokļiem - Tiesību aktu saskaņošana - Direktīva 92/12/EEK - Akcīzes nodoklis - Vīns - 7.-10. pants - Dalībvalsts, kurā iekasējams nodoklis, noteikšana - Iegāde, ko veic privātpersona savām un citu privātpersonu vajadzībām - Transportēšana uz citu dalībvalsti, ko veic transporta uzņēmums - Galamērķa dalībvalstī piemērojamais režīms.#Lieta C-5/05.

    judgment · LV · 1 December 2005

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  • Προτάσεις του γενικού εισαγγελέα Jacobs της 1ης Δεκεμβρίου 2005.#Staatssecretaris van Financiën κατά B. F. Joustra.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Hoge Raad der Nederlanden - Κάτω Χώρες.#Φορολογικές διατάξεις - Εναρμόνιση των νομοθεσιών - Οδηγία 92/12/ΕΟΚ - Ειδικοί φόροι καταναλώσεως - Κρασί - Άρθρα 7 έως 10 - Προσδιορισμός του κράτους μέλους εντός του οποίου καθίστανται απαιτητοί οι φόροι - Απόκτηση εκ μέρους ιδιώτη για δική του ανάγκη και για τις ανάγκες άλλων ιδιωτών - Μεταφορά από μεταφορική επιχείρηση σε ένα άλλο κράτος μέλος - Εφαρμοστέο καθεστώς εντός του κράτους μέλους προορισμού.#Υπόθεση C-5/05.

    judgment · EL · 1 December 2005

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  • Forslag til afgørelse fra generaladvokat Jacobs fremsat den 1. december 2005.#Staatssecretaris van Financiën mod B. F. Joustra.#Anmodning om præjudiciel afgørelse: Hoge Raad der Nederlanden - Nederlandene.#Fiskale bestemmelser - harmonisering af lovgivningerne - direktiv 92/12/EØF - punktafgifter - vin - artikel 7-10 - fastlæggelse af den medlemsstat, hvori afgiften forfalder - privatpersons anskaffelse til eget brug og til andre privatpersoners brug - transport til en anden medlemsstat ved en transportvirksomhed - ordning, der finder anvendelse i bestemmelsesmedlemsstaten.#Sag C-5/05.

    judgment · DA · 1 December 2005

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  • Jacobs főtanácsnok indítványa, az ismertetés napja: 2005. december 1.#Staatssecretaris van Financiën kontra B. F. Joustra.#Előzetes döntéshozatal iránti kérelem: Hoge Raad der Nederlanden - Hollandia.#Adórendelkezések - Jogszabályok harmonizálása - 92/12/EGK irányelv - Jövedéki adó - Bor - 7-10. cikk - A jövedéki adó felszámítására jogosult tagállam meghatározása - Magánszemély beszerzése saját maga és más magánszemélyek számára saját felhasználás céljából - Fuvarozóval történő szállítás valamely másik tagállamba - A rendeltetési hely szerinti tagállamban alkalmazott eljárás.#C-5/05. sz. ügy.

    judgment · HU · 1 December 2005

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  • Kohtujuristi ettepanek - Jacobs - 1. detsember 2005.#Staatssecretaris van Financiën versus B. F. Joustra.#Eelotsusetaotlus: Hoge Raad der Nederlanden - Madalmaad.#Maksusätted - Õigusaktide ühtlustamine - Direktiiv 92/12/EMÜ - Aktsiis - Vein - Artiklid 7-10 - Selle liikmesriigi määratlemine, kellel on õigus võtta aktsiise - Füüsilise isiku poolt enda ja teiste füüsiliste isikute tarbeks omandamine - Transpordiettevõtja teostatav vedu teise liikmesriiki - Sihtliikmesriigis kohaldatav kord.#Kohtuasi C-5/05.

    judgment · ET · 1 December 2005

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  • Opinia rzecznika generalnego Jacobs przedstawione w dniu 1 grudnia 2005 r.#Staatssecretaris van Financiën przeciwko B. F. Joustra.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Hoge Raad der Nederlanden - Niderlandy.#Postanowienia podatkowe - Harmonizacja ustawodawstw - Dyrektywa 92/12/EWG - Podatek akcyzowy - Wino - Artykuły 7-10 - Określenie państwa członkowskiego, w którym podatek akcyzowy staje się wymagalny - Nabycie przez osobę prywatną dla jej własnego użytku i użytku innych osób prywatnych - Przewóz do innego państwa członkowskiego wykonywany przez przedsiębiorstwo transportowe - System stosowany w państwie członkowskim przeznaczenia.#Sprawa C-5/05.

    judgment · PL · 1 December 2005

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  • Stanovisko generálního advokáta - Jacobs - 1 prosince 2005.#Staatssecretaris van Financiën proti B. F. Joustra.#Žádost o rozhodnutí o předběžné otázce: Hoge Raad der Nederlanden - Nizozemsko.#Daňová ustanovení - Harmonizace právních předpisů - Směrnice 92/12/EHS - Spotřební daně - Víno - Články 7 až 10 - Určení členského státu, v němž vznikne daňová povinnost - Nabytí zboží jednotlivcem k uspokojení vlastních potřeb a potřeb dalších jednotlivců - Přeprava do jiného členského státu přepravní společností - Režim použitelný v členském státě určení.#Věc C-5/05.

    judgment · CS · 1 December 2005

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  • Conclusions de l'avocat général Jacobs présentées le 1 décembre 2005.#Staatssecretaris van Financiën contre B. F. Joustra.#Demande de décision préjudicielle: Hoge Raad der Nederlanden - Pays-Bas.#Dispositions fiscales - Harmonisation des législations - Directive 92/12/CEE - Droits d'accises - Vin - Articles 7 à 10 - Détermination de l'État membre d'exigibilité des droits - Acquisition par un particulier pour ses besoins propres et ceux d'autres particuliers - Acheminement dans un autre État membre par une entreprise de transports - Régime applicable dans l'État membre de destination.#Affaire C-5/05.

    judgment · FR · 1 December 2005

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  • Förslag till avgörande av generaladvokat Jacobs föredraget den 1 december 2005.#Staatssecretaris van Financiën mot B. F. Joustra.#Begäran om förhandsavgörande: Hoge Raad der Nederlanden - Nederländerna.#Skattebestämmelser - Harmonisering av lagstiftning - Direktiv 92/12/EEG - Punktskatt - Vin - Artiklarna 7-10 - Fastställande av vilken medlemsstat som har rätt att ta ut punktskatt - En privatpersons förvärv för eget och andra privatpersoners bruk - Ett transportföretags leverans i en annan medlemsstat - Regler som gäller i destinationsmedlemsstaten.#Mål C-5/05.

    judgment · SV · 1 December 2005

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  • Conclusiones del Abogado General Jacobs presentadas el 1 de diciembre de 2005.#Staatssecretaris van Financiën contra B. F. Joustra.#Petición de decisión prejudicial: Hoge Raad der Nederlanden - Países Bajos.#Disposiciones fiscales - Armonización de las legislaciones - Directiva 92/12/CEE - Impuestos especiales - Vino - Artículos 7 a 10 - Determinación del Estado miembro en el que son exigibles los impuestos especiales - Adquisición por un particular para satisfacer sus necesidades personales y las de otros particulares - Traslado a otro Estado miembro por una empresa de transportes - Régimen aplicable en el Estado miembro de destino.#Asunto C-5/05.

    judgment · ES · 1 December 2005

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  • Sklepni predlogi generalnega pravobranilca - Jacobs - 1. decembra 2005.#Staatssecretaris van Financiën proti B. F. Joustra.#Predlog za sprejetje predhodne odločbe: Hoge Raad der Nederlanden - Nizozemska.#Davčne določbe - Usklajevanje zakonodaj - Direktiva 92/12/EGS - Trošarine - Vino - Členi od 7 do 10 - Določitev države članice, v kateri nastane obveznost za plačilo trošarine - Nakup, ki ga opravi fizična oseba za lastno uporabo in za uporabo drugih fizičnih oseb - Odprema v drugo državo članico preko prevoznega podjetja - Režim, ki se lahko uporabi v namembni državi članici.#Zadeva C-5/05.

    judgment · SL · 1 December 2005

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  • Návrhy generálneho advokáta - Jacobs - 1. decembra 2005.#Staatssecretaris van Financiën proti B. F. Joustra.#Návrh na začatie prejudiciálneho konania Hoge Raad der Nederlanden - Holandsko.#Daňové ustanovenia - Harmonizácia právnych predpisov - Smernica 92/12/EHS - Spotrebné dane - Víno - Články 7 až 10 - Určenie členského štátu, ktorý vymáha spotrebné dane - Nadobudnutie súkromnými osobami pre vlastnú spotrebu a pre spotrebu iných súkromných osôb - Doprava do iného členského štátu dopravným podnikom - Režim uplatniteľný v cieľovom členskom štáte.#Vec C-5/05.

    judgment · SK · 1 December 2005

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  • Conclusioni dell'avvocato generale Jacobs del 1 dicembre 2005.#Staatssecretaris van Financiën contro B. F. Joustra.#Domanda di pronuncia pregiudiziale: Hoge Raad der Nederlanden - Paesi Bassi.#Disposizioni fiscali - Armonizzazione delle legislazioni - Direttiva 92/12/CEE - Accise - Vini - Artt. 7-10 - Individuazione dello Stato membro in cui le accise sono esigibili - Acquisto da parte di un soggetto privato per il fabbisogno proprio e di altri soggetti privati - Spedizione operata in un altro Stato membro da un'impresa di trasporti - Regime applicabile nello Stato membro di destinazione.#Causa C-5/05.

    judgment · IT · 1 December 2005

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  • Opinion of Mr Advocate General Jacobs delivered on 1 December 2005.#Staatssecretaris van Financiën v B. F. Joustra.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Tax provisions - Harmonisation of laws - Directive 92/12/EEC - Excise duties - Wine - Articles 7 to 10 - Determination of the Member State in which duties are chargeable - Acquisition by a private individual for his own use and that of other private individuals - Transport to another Member State by a transport undertaking - Arrangements applicable in the Member State of destination.#Case C-5/05.

    judgment · EN · 1 December 2005

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