Opinion of Advocate General Sharpston delivered on 8 June 2006.#Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#Eighth VAT Directive - Articles 2 and 5 - Taxable persons not established in the territory of the country - Tax paid in error - Arrangements for reimbursement.#Case C-35/05.

Record

Official report CELEX 62005CC0035 from European Union at Court of Justice of the European Union. Dated 8 June 2006. Status: decided.

Timeline

1. 8 June 2006

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Advocate General Sharpston delivered on 8 June 2006.#Reemtsma Cigarettenfabriken GmbH v Ministero delle Finanze.#Reference for a preliminary ruling: Corte suprema di cassazione - Italy.#Eighth VAT Directive - Articles 2 and 5 - Taxable persons not established in the territory of the country - Tax paid in error - Arrangements for reimbursement.#Case C-35/05.

  judgment · EN · 8 June 2006

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• Mišljenje nezavisnog odvjetnika Sharpston iznesen8. lipnja 2006.#Reemtsma Cigarettenfabriken GmbH protiv Ministero delle Finanze.#Zahtjev za prethodnu odluku: Corte suprema di cassazione - Italija.#Osma direktiva o PDV-u - Članci 2. i 5.#Predmet C-35/05.

  judgment · HR · 8 June 2006

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• Konklużjonijiet ta' l-Avukat Ġenerali - Sharpston - 8 ta' Ġunju 2006.#Reemtsma Cigarettenfabriken GmbH vs Ministero delle Finanze.#Talba għal deċiżjoni preliminari: Corte suprema di cassazione - l-Italja.#It-Tmien Direttiva tal-VAT - Artikoli 2 u 5 - Persuni taxxabbli li mhumiex stabbilit fil-pajjiż - Taxxa imħallsa indebitament - Metodi ta' rifużjoni.#Kawża C-35/05.

  judgment · MT · 8 June 2006

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• Schlussanträge der Generalanwältin Sharpston vom 8. Juni 2006.#Reemtsma Cigarettenfabriken GmbH gegen Ministero delle Finanze.#Ersuchen um Vorabentscheidung: Corte suprema di cassazione - Italien.#Achte Mehrwertsteuerrichtlinie - Art. 2 und 5 - Nicht im Inland ansässige Steuerpflichtige - Rechtsgrundlos gezahlte Steuer - Erstattungsverfahren.#Rechtssache C-35/05.

  judgment · DE · 8 June 2006

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• Sklepni predlogi generalnega pravobranilca - Sharpston - 8. junija 2006.#Reemtsma Cigarettenfabriken GmbH proti Ministero delle Finanze.#Predlog za sprejetje predhodne odločbe: Corte suprema di cassazione - Italija.#Osma direktiva o DDV - Člena 2 in 5 - Davčni zavezanci, katerih sedež ni na ozemlju države - Pomotoma plačan davek - Postopki za vračilo.#Zadeva C-35/05.

  judgment · SL · 8 June 2006

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• Förslag till avgörande av generaladvokat Sharpston föredraget den 8 juni 2006.#Reemtsma Cigarettenfabriken GmbH mot Ministero delle Finanze.#Begäran om förhandsavgörande: Corte suprema di cassazione - Italien.#Åttonde mervärdesskattedirektivet - Artiklarna 2 och 5 - Skattskyldiga som inte är etablerade inom landets territorium - Skatt som felaktigt betalats - Regler för återbetalning.#Mål C-35/05.

  judgment · SV · 8 June 2006

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• Forslag til afgørelse fra generaladvokat Sharpston fremsat den 8. juni 2006.#Reemtsma Cigarettenfabriken GmbH mod Ministero delle Finanze.#Anmodning om præjudiciel afgørelse: Corte suprema di cassazione - Italien.#Ottende momsdirektiv - artikel 2 og 5 - afgiftspligtige, der ikke er etableret i indlandet - afgift betalt med urette - foranstaltninger til tilbagebetaling.#Sag C-35/05.

  judgment · DA · 8 June 2006

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• Conclusions de l'avocat général Sharpston présentées le 8 juin 2006.#Reemtsma Cigarettenfabriken GmbH contre Ministero delle Finanze.#Demande de décision préjudicielle: Corte suprema di cassazione - Italie.#Huitième directive TVA - Articles 2 et 5 - Assujettis non établis à l'intérieur du pays - Taxe indûment versée - Modalités de remboursement.#Affaire C-35/05.

  judgment · FR · 8 June 2006

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• Kohtujuristi ettepanek - Sharpston - 8. juuni 2006.#Reemtsma Cigarettenfabriken GmbH versus Ministero delle Finanze.#Eelotsusetaotlus: Corte suprema di cassazione - Itaalia.#Kaheksas käibemaksudirektiiv - Artiklid 2 ja 5 - Välismaal asuvad maksukohustuslased - Alusetult tasutud maks - Tagastamise kord.#Kohtuasi C-35/05.

  judgment · ET · 8 June 2006

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• Προτάσεις της γενικης εισαγγελέα Sharpston της 8ης Ιουνίου 2006.#Reemtsma Cigarettenfabriken GmbH κατά Ministero delle Finanze.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Corte suprema di cassazione - Ιταλία.#Όγδοη οδηγία ΦΠΑ - Άρθρα 2 και 5 - Υποκείμενοι στον φόρο μη εγκατεστημένοι στο εσωτερικό της χώρας - Φόρος αχρεωστήτως καταβληθείς - Λεπτομέρειες επιστροφής.#Υπόθεση C-35/05.

  judgment · EL · 8 June 2006

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• Julkisasiamiehen ratkaisuehdotus Sharpston 8 päivänä kesäkuuta 2006.#Reemtsma Cigarettenfabriken GmbH vastaan Ministero delle Finanze.#Ennakkoratkaisupyyntö: Corte suprema di cassazione - Italia.#Kahdeksas arvonlisäverodirektiivi - 2 ja 5 artikla - Maan alueelle sijoittautumattomat verovelvolliset - Perusteetta tilitetty vero - Palautusta koskevat yksityiskohtaiset säännöt.#Asia C-35/05.

  judgment · FI · 8 June 2006

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• Заключение на генералния адвокат Sharpston представено на8 юни 2006 г.#Reemtsma Cigarettenfabriken GmbH срещу Ministero delle Finanze.#Искане за преюдициално заключение: Corte suprema di cassazione - Италия.#Осма директива ДДС - Членове 2 и 5 - Данъчно задължени лица, които не са установени на територията на страната - Недължимо платен данък -Режим на възстановяване.#Дело C-35/05.

  judgment · BG · 8 June 2006

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• Concluziile avocatului general Sharpston prezentate la data de 8 iunie 2006.#Reemtsma Cigarettenfabriken GmbH împotriva Ministero delle Finanze.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Corte suprema di cassazione - Italia.#A opta directivă TVA - Articolele 2 și 5 - Persoane plătitoare de impozit care nu sunt stabilite pe teritoriul țării - Taxă plătită fără să fie datorată - Modalități de restituire.#Cauza C-35/05.

  judgment · RO · 8 June 2006

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• Opinia rzecznika generalnego Sharpston przedstawione w dniu 8 czerwca 2006 r.#Reemtsma Cigarettenfabriken GmbH przeciwko Ministero delle Finanze.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Corte suprema di cassazione - Włochy.#ósma dyrektywa VAT - Artykuły 2 i 5 - Podatnicy niemający siedziby na terytorium kraju - Nienależnie zapłacony podatek - Warunki zwrotu.#Sprawa C-35/05.

  judgment · PL · 8 June 2006

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• Conclusie van advocaat-generaal Sharpston van 8 juni 2006.#Reemtsma Cigarettenfabriken GmbH tegen Ministero delle Finanze.#Verzoek om een prejudiciële beslissing: Corte suprema di cassazione - Italië.#Achtste btw-richtlijn - Artikelen 2 en 5 - Belastingplichtigen die niet in binnenland zijn gevestigd - Belasting die onverschuldigd is betaald - Regeling voor teruggaaf.#Zaak C-35/05.

  judgment · NL · 8 June 2006

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• Stanovisko generální advokátky - Sharpston - 8 června 2006.#Reemtsma Cigarettenfabriken GmbH proti Ministero delle Finanze.#Žádost o rozhodnutí o předběžné otázce: Corte suprema di cassazione - Itálie.#Osmá směrnice o DPH - Články 2 a 5 - Osoby povinné k dani neusazené v tuzemsku - Bezdůvodně zaplacená daň - Úprava vracení daně.#Věc C-35/05.

  judgment · CS · 8 June 2006

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• Návrhy generálnej advokátky - Sharpston - 8. júna 2006.#Reemtsma Cigarettenfabriken GmbH proti Ministero delle Finanze.#Návrh na začatie prejudiciálneho konania Corte suprema di cassazione - Taliansko.#Ôsma smernica o DPH - Články 2 a 5 - Platitelia dane, ktorí nemajú sídlo na území štátu - Daň zaplatená bez právneho dôvodu - Úpravy o vrátení.#Vec C-35/05.

  judgment · SK · 8 June 2006

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• Sharpston főtanácsnok indítványa, az ismertetés napja: 2006. június 8.#Reemtsma Cigarettenfabriken GmbH kontra Ministero delle Finanze.#Előzetes döntéshozatal iránti kérelem: Corte suprema di cassazione - Olaszország.#Nyolcadik HÉA-irányelv - 2. és 5 cikk - Az ország területén nem honos adóalanyok - Tartozatlanul megfizetett adó - Visszatérítési szabályok.#C-35/05. sz. ügy.

  judgment · HU · 8 June 2006

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• Generalinės advokatės Sharpston išvada, pateikta 2006 m. birželio 8 d.#Reemtsma Cigarettenfabriken GmbH prieš Ministero delle Finanze.#Prašymas priimti prejudicinį sprendimą: Corte suprema di cassazione - Italija.#Aštuntoji PVM direktyva - 2 ir 5 straipsniai - Apmokestinamieji asmenys, kurie nėra įsisteigę šalies teritorijoje - Nepagrįstai sumokėtas mokestis - Grąžinimo tvarka.#Byla C-35/05.

  judgment · LT · 8 June 2006

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• Conclusões da advogada-geral Sharpston apresentadas em 8 de Junho de 2006.#Reemtsma Cigarettenfabriken GmbH contra Ministero delle Finanze.#Pedido de decisão prejudicial: Corte suprema di cassazione - Itália.#Oitava Directiva IVA - Artigos 2.º e 5.º - Sujeitos passivos não estabelecidos no território do país - Imposto indevidamente pago - Regras sobre o reembolso.#Processo C-35/05.

  judgment · PT · 8 June 2006

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• Conclusiones del Abogado General Sharpston presentadas el 8 de junio de 2006.#Reemtsma Cigarettenfabriken GmbH contra Ministero delle Finanze.#Petición de decisión prejudicial: Corte suprema di cassazione - Italia.#Octava Directiva sobre el IVA - Artículos 2 y 5 - Sujetos pasivos no establecidos en el interior del país - Impuesto abonado indebidamente - Modalidades de devolución.#Asunto C-35/05.

  judgment · ES · 8 June 2006

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• Conclusioni dell'avvocato generale Sharpston del 8 giugno 2006.#Reemtsma Cigarettenfabriken GmbH contro Ministero delle Finanze.#Domanda di pronuncia pregiudiziale: Corte suprema di cassazione - Italia.#Ottava direttiva IVA - Artt. 2 e 5 - Soggetti passivi non residenti all'interno del paese - Imposta indebitamente versata - Modalità per il rimborso.#Causa C-35/05.

  judgment · IT · 8 June 2006

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• Ģenerāladvokātes Sharpston secinājumi, sniegti 2006. gada 8.jūnijā.#Reemtsma Cigarettenfabriken GmbH pret Ministero delle Finanze.#Lūgums sniegt prejudiciālu nolēmumu: Corte suprema di cassazione - Itālija.#Astotā PVN direktīva - 2. un 5. pants - Nodokļa maksātāji, kas nav reģistrēti attiecīgajā valstī - Nepamatoti samaksāts nodoklis - Atmaksāšanas kārtība.#Lieta C-35/05.

  judgment · LV · 8 June 2006

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