Opinion of Mr Advocate General Léger delivered on 14 September 2006.#Aktiebolaget NN v Skatteverket.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#Sixth VAT Directive - Supply of goods - Article 8(1)(a) - Fibre-optic cable between two Member States running in part outside Community territory - Tax jurisdiction of each Member State limited to the length of cable installed on its territory - Non-taxation of the part lying in the exclusive economic zone, on the continental shelf or on the seabed.#Case C-111/05.

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

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14 September 2006

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14 September 2006 · Decided

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Official report CELEX 62005CC0111 from European Union at Court of Justice of the European Union. Dated 14 September 2006. Status: decided.

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14 September 2006
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Mišljenje nezavisnog odvjetnika Léger iznesen14. rujna 2006.#Aktiebolaget NN protiv Skatteverket.#Zahtjev za prethodnu odluku: Regeringsrätten - Švedska.#Šesta direktiva o PDV-u.#Predmet C-111/05.

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Mišljenje nezavisnog odvjetnika Léger iznesen14. rujna 2006.#Aktiebolaget NN protiv Skatteverket.#Zahtjev za prethodnu odluku: Regeringsrätten - Švedska.#Šesta direktiva o PDV-u.#Predmet C-111/05.
judgment · HR · 14 September 2006
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Konklużjonijiet ta' l-Avukat Ġenerali - Léger - 14 ta' Settembru 2006.#Aktiebolaget NN vs Skatteverket.#Talba għal deċiżjoni preliminari: Regeringsrätten - l-Iżvezja.#Sitt Direttiva VAT - Provvista ta’ oġġetti - Artikolu 8(1)(a) - Kejbil tal-fibri ottiċi li jgħaqqad żewġ Stati Membri u li jinsab in parti barra mit-territorju tal-Komunità - Kompetenza fiskali ta’ kull Stat Membru limitata għat-tul tal-kejbil installat fit-territorju tiegħu - Nontassazzjoni tal-parti li tinstab fiż-żona ekonomika esklużiva, fuq il-blata kontinentali u fil-baħar miftuħ.#Kawża C-111/05.
judgment · MT · 14 September 2006
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Návrhy generálneho advokáta - Léger - 14. septembra 2006.#Aktiebolaget NN proti Skatteverket.#Návrh na začatie prejudiciálneho konania Regeringsrätten - Švédsko.#Šiesta smernica o DPH - Dodávka tovaru - Článok 8 ods. 1 písm. a) - Kábel z optických vlákien spájajúci dva členské štáty, nachádzajúci sa čiastočne mimo územia Spoločenstva - Daňová právomoc každého členského štátu obmedzená na dĺžku kábla inštalovaného na jeho území - Nezdanenie časti nachádzajúcej sa vo výlučnej ekonomickej zóne, na kontinentálnom šelfe a na šírom mori.#Vec C-111/05.
judgment · SK · 14 September 2006
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Schlussanträge des Generalanwalts Léger vom 14. September 2006.#Aktiebolaget NN gegen Skatteverket.#Ersuchen um Vorabentscheidung: Regeringsrätten - Schweden.#Sechste Mehrwertsteuerrichtlinie - Lieferung von Gegenständen - Art. 8 Abs. 1 Buchst. a - Glasfaserkabel, das zwei Mitgliedstaaten verbindet und teilweise außerhalb des Hoheitsgebiets der Gemeinschaft liegt - Auf die Länge des in seinem Hoheitsgebiet verlegten Kabels beschränkte Steuerhoheit jedes Mitgliedstaats - Keine Besteuerung des in der ausschließlichen Wirtschaftszone, auf dem Festlandssockel und auf hoher See befindlichen Teils.#Rechtssache C-111/05.
judgment · DE · 14 September 2006
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Opinia rzecznika generalnego Léger przedstawione w dniu 14 września 2006 r.#Aktiebolaget NN przeciwko Skatteverket.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Regeringsrätten - Szwecja.#Szósta dyrektywa VAT- Dostawa towarów - Artykuł 8 ust. 1 lit. a) - Kabel światłowodowy łączący dwa państwa członkowskie znajdujący się częściowo poza terytorium Wspólnoty - Kompetencje podatkowe każdego państwa członkowskiego ograniczone do części kabla zainstalowanego na jego terytorium - Nieopodatkowanie części znajdującej się w wyłącznej strefie ekonomicznej, na szelfie kontynentalnym i na morzu pełnym.#Sprawa C-111/05.
judgment · PL · 14 September 2006
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Conclusioni dell'avvocato generale Léger del 14 settembre 2006.#Aktiebolaget NN contro Skatteverket.#Domanda di pronuncia pregiudiziale: Regeringsrätten - Svezia.#Sesta direttiva IVA - Cessione di beni - Art. 8, n. 1, lett. a) - Cavo a fibre ottiche che collega due Stati membri collocato in parte fuori dal territorio della Comunità - Potere impositivo di ciascuno Stato membro limitato alla lunghezza del cavo posato nel suo territorio - Mancata tassazione della parte collocata nella zona economica esclusiva, sulla piattaforma continentale e in alto mare.#Causa C-111/05.
judgment · IT · 14 September 2006
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Forslag til afgørelse fra generaladvokat Léger fremsat den 14. september 2006.#Aktiebolaget NN mod Skatteverket.#Anmodning om præjudiciel afgørelse: Regeringsrätten - Sverige.#Sjette momsdirektiv - levering af goder - artikel 8, stk.1, litra a) - udlægning delvis uden for Fællesskabets område af fiberoptisk søkabel mellem to medlemsstater - hver enkelt medlemsstats beskatningskompetence begrænset til den del af kablet, der er udlagt på dens område - ingen beskatning af den del, der befinder sig i den økonomiske eksklusive zone, på kontinentalsoklen og på åbent hav.#Sag C-111/05.
judgment · DA · 14 September 2006
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Ģenerāladvokāta Léger secinājumi, sniegti 2006. gada 14.septembrī.#Aktiebolaget NN pret Skatteverket.#Lūgums sniegt prejudiciālu nolēmumu: Regeringsrätten - Zviedrija.#Sestā PVN direktīva - Preču piegāde - 8. panta 1. punkta a) apakšpunkts - Optisko šķiedru kabelis, kas savieno divas dalībvalstis un daļēji ir uzstādīts ārpus Kopienas teritorijas - Katras dalībvalsts kompetence nodokļu jomā, kas attiecas tikai uz tās teritorijā uzstādīto kabeli - Ekskluzīvā ekonomiskā zonā, kontinentālajā šelfā un atklātā jūrā īstenotās darījuma daļas neaplikšana ar nodokli.#Lieta C-111/05.
judgment · LV · 14 September 2006
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Заключение на генералния адвокат Léger представено на14 септември 2006 г.#Aktiebolaget NN срещу Skatteverket.#Искане за преюдициално заключение: Regeringsrätten - Швеция.#Шеста Директива ДДС - Доставка на стоки - Член 8, параграф 2, буква а) - Разположен отчасти извън територията на Общността кабел от оптични влакна, който свързва две държави-членки - Данъчни правомощия на всяка държава-членка, ограничени до дължината на инсталирания на нейна територия кабел - Необлагане на частта, която се намира в изключителна икономическа зона, континенталния шелф или в открито море.#Дело C-111/05.
judgment · BG · 14 September 2006
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Julkisasiamiehen ratkaisuehdotus Léger 14 päivänä syyskuuta 2006.#Aktiebolaget NN vastaan Skatteverket.#Ennakkoratkaisupyyntö: Regeringsrätten - Ruotsi.#Kuudes arvonlisäverodirektiivi - Tavaroiden luovutus - 8 artiklan 1 kohdan a alakohta - Kaksi jäsenvaltiota yhdistävä ja osittain yhteisön alueen ulkopuolella sijaitseva valokaapeli - Kunkin jäsenvaltion alueelle asennetun kaapelin pituuteen rajoittuva verotusvalta - Talousvyöhykkeellä, mannerjalustalla ja aavalla merellä sijaitsevan osan verottamatta jättäminen.#Asia C-111/05.
judgment · FI · 14 September 2006
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Kohtujuristi ettepanek - Léger - 14. september 2006.#Aktiebolaget NN versus Skatteverket.#Eelotsusetaotlus: Regeringsrätten - Rootsi.#Kuues käibemaksudirektiiv - Kaubatarne - Artikli 8 lõike 1 punkt a - Kahte liikmesriiki ühendav ja osaliselt väljaspool ühenduse territooriumi asuv fiiberoptiline kaabel - Iga liikmesriigi maksupädevus, mis on piiratud tema territooriumile paigaldatud kaabli pikkusega - Majandusvööndis, mandrilaval ja avamerel asuva osa maksustamata jätmine.#Kohtuasi C-111/05.
judgment · ET · 14 September 2006
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Conclusions de l'avocat général Léger présentées le 14 septembre 2006.#Aktiebolaget NN contre Skatteverket.#Demande de décision préjudicielle: Regeringsrätten - Suède.#Sixième directive TVA - Livraison de biens - Article 8, paragraphe 1, sous a) - Câble à fibres optiques reliant deux États membres situé en partie en dehors du territoire de la Communauté - Compétence fiscale de chaque État membre limitée à la longueur du câble installée sur son territoire - Non-imposition de la partie située dans la zone économique exclusive, sur le plateau continental et en haute mer.#Affaire C-111/05.
judgment · FR · 14 September 2006
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Sklepni predlogi generalnega pravobranilca - Léger - 14. septembra 2006.#Aktiebolaget NN proti Skatteverket.#Predlog za sprejetje predhodne odločbe: Regeringsrätten - Švedska.#Šesta direktiva o DDV - Dobava blaga - Člen 8(1)(a) - Kabel iz optičnih vlaken, ki povezuje dve državi članici, ki je delno zunaj ozemlja Skupnosti - Davčna pristojnost vsake države članice, omejena na dolžino kabla, ki je napeljan na njenem ozemlju - Neobdavčitev dela, ki je v izključni ekonomski coni, na epikontinentalnem pasu ali odprtem morju.#Zadeva C-111/05.
judgment · SL · 14 September 2006
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Προτάσεις του γενικού εισαγγελέα Léger της 14ης Σεπτεμβρίου 2006.#Aktiebolaget NN κατά Skatteverket.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Regeringsrätten - Σουηδία.#Έκτη οδηγία περί ΦΠΑ - Παράδοση αγαθών - Άρθρο 8, παράγραφος 1, στοιχείο α΄ - Καλώδιο οπτικών ινών το οποίο συνδέει δύο κράτη μέλη και βρίσκεται εν μέρει εκτός του εδάφους της Κοινότητας - Φορολογική αρμοδιότητα κάθε κράτους μέλους περιοριζόμενη στο μήκος του καλωδίου που είναι τοποθετημένο στο έδαφός του - Μη φορολόγηση του μέρους που βρίσκεται εντός της αποκλειστικής οικονομικής ζώνης, στην υφαλοκρηπίδα και στην ανοικτή θάλασσα.#Υπόθεση C-111/05.
judgment · EL · 14 September 2006
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Förslag till avgörande av generaladvokat Léger föredraget den 14 september 2006.#Aktiebolaget NN mot Skatteverket.#Begäran om förhandsavgörande: Regeringsrätten - Sverige.#Sjätte mervärdesskattedirektivet - Leverans av varor - Artikel 8.1 a - Fiberoptisk kabel vilken placeras på två medlemsstaters territorier och även utanför gemenskapens territorium - Varje medlemsstats beskattningskompetens är begränsad till kabelns sträckning i den staten - Den del som är belägen inom den ekonomiska zonen, på kontinentalsockeln och i det fria havet beskattas ej.#Mål C-111/05.
judgment · SV · 14 September 2006
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Conclusiones del Abogado General Léger presentadas el 14 de septiembre de 2006.#Aktiebolaget NN contra Skatteverket.#Petición de decisión prejudicial: Regeringsrätten - Suecia.#Sexta Directiva IVA - Entrega de bienes - Artículo 8, apartado 1, letra a) - Cable de fibra óptica entre dos Estados miembros situado, en parte, fuera del territorio de la Comunidad - Competencia fiscal de cada Estado miembro limitada a la longitud del cable instalado en su territorio - No imposición de la parte situada en la zona económica exclusiva, en la plataforma continental y en alta mar.#Asunto C-111/05.
judgment · ES · 14 September 2006
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Conclusões do advogado-geral Léger apresentadas em 14 de Septembro de 2006.#Aktiebolaget NN contra Skatteverket.#Pedido de decisão prejudicial: Regeringsrätten - Suécia.#Sexta Directiva IVA - Entrega de bens - Artigo 8.º, n.º 1, alínea a) - Cabo de fibra óptica, que liga dois Estados-Membros, que se encontra parcialmente fora do território da Comunidade - Competência fiscal de cada Estado-Membro limitada à extensão do cabo instalado no seu território - Não tributação da parte da operação realizada na zona económica exclusiva, na plataforma continental e no alto mar.#Processo C-111/05.
judgment · PT · 14 September 2006
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Stanovisko generálního advokáta - Léger - 14 září 2006.#Aktiebolaget NN proti Skatteverket.#Žádost o rozhodnutí o předběžné otázce: Regeringsrätten - Švédsko.#Šestá směrnice o DPH - Dodání zboží - Článek 8 odst. 1 písm. a) - Kabel z optických vláken spojující dva členské státy, který se zčásti nachází mimo území Společenství - Daňová pravomoc každého členského státu omezená na délku kabelu instalovaného na jeho území - Nezdanění části nacházející se ve výlučné ekonomické zóně, na kontinentálním šelfu a na volném moři.#Věc C-111/05.
judgment · CS · 14 September 2006
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Conclusie van advocaat-generaal Léger van 14 september 2006.#Aktiebolaget NN tegen Skatteverket.#Verzoek om een prejudiciële beslissing: Regeringsrätten - Zweden.#Zesde btw-richtlijn - Goederenleveringen - Artikel 8, lid 1, sub a - Glasvezelkabel tussen twee lidstaten die gedeeltelijk buiten grondgebied van Gemeenschap ligt - Fiscale bevoegdheid van elke lidstaat beperkt tot deel van kabel dat op zijn grondgebied is geïnstalleerd - Niet-belasting van deel dat in exclusieve economische zone, op continentaal plat en in volle zee ligt.#Zaak C-111/05.
judgment · NL · 14 September 2006
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Concluziile avocatului general Léger prezentate la data de 14 septembrie 2006.#Aktiebolaget NN împotriva Skatteverket.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Regeringsrätten - Suedia.#A șasea directivă TVA - Livrare de bunuri - Articolul 8 alineatul (1) litera (a) - Cablu din fibre optice care leagă două state membre situat parțial în afara teritoriului comunitar - Competență fiscală a fiecărui stat membru limitată la lungimea cablului instalată pe teritoriul său - Neimpozitarea părții situate în zona economică exclusivă, pe platoul continental și în marea liberă.#Cauza C-111/05.
judgment · RO · 14 September 2006
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Léger főtanácsnok indítványa, az ismertetés napja: 2006. szeptember 14.#Aktiebolaget NN kontra Skatteverket.#Előzetes döntéshozatal iránti kérelem: Regeringsrätten - Svédország.#Hatodik HÉA irányelv - Termékértékesítés - A 8. cikk (1) bekezdésének a) pontja - Két tagállamot összekötő, részben a Közösség területén kívül található üvegszálas kábel - Az egyes tagállamoknak a területükön felszerelt kábel hosszára korlátozott adóztatási joghatósága - A kizárólagos gazdasági övezetben, a kontinentális talapzaton és a nyílt tengeren található rész adóztatásának elmaradása.#C-111/05. sz. ügy.
judgment · HU · 14 September 2006
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Generalinio advokato Léger išvada, pateikta 2006 m. rugsėjo 14 d.#Aktiebolaget NN prieš Skatteverket.#Prašymas priimti prejudicinį sprendimą: Regeringsrätten - Švedija.#Šeštoji PVM direktyva - Prekių tiekimas - 8 straipsnio 1 dalies a punktas - Dvi valstybes nares jungiančio optinio pluošto kabelis, kurio dalis yra už Bendrijos teritorijos ribų - Kiekvienos valstybės narės mokestinė jurisdikcija, apribota jos teritorijoje nutiesto kabelio ilgiu - Dalies, esančios išimtinėje ekonominėje zonoje, ant kontinentinio šelfo ir atviroje jūroje, neapmokestinimas.#Byla C-111/05.
judgment · LT · 14 September 2006
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Opinion of Mr Advocate General Léger delivered on 14 September 2006.#Aktiebolaget NN v Skatteverket.#Reference for a preliminary ruling: Regeringsrätten - Sweden.#Sixth VAT Directive - Supply of goods - Article 8(1)(a) - Fibre-optic cable between two Member States running in part outside Community territory - Tax jurisdiction of each Member State limited to the length of cable installed on its territory - Non-taxation of the part lying in the exclusive economic zone, on the continental shelf or on the seabed.#Case C-111/05.
judgment · EN · 14 September 2006
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62005CC0111
Open data entity: http://publications.europa.eu/resource/cellar/f808c530-1226-44f8-9f74-d5a3b301c324
eurlex · 62005CC0111 · source updated 14 September 2006