Opinion of Advocate General Sharpston delivered on 20 November 2008.#J D Wetherspoon plc v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#First and Sixth VAT Directives - Principles of fiscal neutrality and proportionality - Rules on rounding of amounts of VAT - Methods and levels of rounding.#Case C-302/07.

Record

Official report CELEX 62007CC0302 from European Union at Court of Justice of the European Union. Dated 20 November 2008. Status: decided.

Timeline

1. 20 November 2008

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Advocate General Sharpston delivered on 20 November 2008.#J D Wetherspoon plc v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#First and Sixth VAT Directives - Principles of fiscal neutrality and proportionality - Rules on rounding of amounts of VAT - Methods and levels of rounding.#Case C-302/07.

  judgment · EN · 20 November 2008

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• Mišljenje nezavisnog odvjetnika Sharpston iznesen20. studenog 2008.#J D Wetherspoon plc protiv The Commissioners of Her Majesty's Revenue & Customs.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London - Ujedinjena Kraljevina.#Prva i šesta direktiva o PDV-u.#Predmet C-302/07.

  judgment · HR · 20 November 2008

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• Generalinės advokatės Sharpston išvada, pateikta 2008 m. lapkričio 20 d.#J D Wetherspoon plc prieš The Commissioners of Her Majesty's Revenue & Customs.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, London - Jungtinė Karalystė.#Pirmoji ir Šeštoji PVM direktyvos - Mokesčių neutralumo ir proporcingumo principai - PVM sumų apvalinimo taisyklės - Apvalinimo metodai ir lygiai.#Byla C-302/07.

  judgment · LT · 20 November 2008

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• Forslag til afgørelse fra generaladvokat Sharpston fremsat den 20. november 2008.#J D Wetherspoon plc mod The Commissioners of Her Majesty's Revenue & Customs.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London - Forenede Kongerige.#Første og sjette momsdirektiv - princippet om afgiftsneutralitet og proportionalitetsprincippet - regler for afrunding af momsbeløb - afrundingsmetoder og -niveauer.#Sag C-302/07.

  judgment · DA · 20 November 2008

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• Stanovisko generální advokátky - Sharpston - 20 listopadu 2008.#J D Wetherspoon plc proti The Commissioners of Her Majesty's Revenue & Customs.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, London - Spojené království.#První a šestá směrnice o DPH - Zásady daňové neutrality a proporcionality - Pravidla týkající se zaokrouhlování částek DPH - Metody a úrovně zaokrouhlování.#Věc C-302/07.

  judgment · CS · 20 November 2008

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• Conclusie van advocaat-generaal Sharpston van 20 november 2008.#J D Wetherspoon plc tegen The Commissioners of Her Majesty's Revenue & Customs.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London - Verenigd Koninkrijk.#Eerste en Zesde btw-richtlijn - Beginsel van fiscale neutraliteit en evenredigheidsbeginsel - Regels betreffende afronding van btw-bedragen - Methoden en niveaus van afronding.#Zaak C-302/07.

  judgment · NL · 20 November 2008

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• Conclusions de l'avocat général Sharpston présentées le 20 novembre 2008.#J D Wetherspoon plc contre The Commissioners of Her Majesty's Revenue & Customs.#Demande de décision préjudicielle: VAT and Duties Tribunal, London - Royaume-Uni.#Première et sixième directives TVA - Principes de neutralité fiscale et de proportionnalité - Règles concernant l'arrondissement des montants de la TVA - Méthodes et niveaux d'arrondissement.#Affaire C-302/07.

  judgment · FR · 20 November 2008

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• Sklepni predlogi generalnega pravobranilca - Sharpston - 20. novembra 2008.#J D Wetherspoon plc proti The Commissioners of Her Majesty's Revenue & Customs.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London - Združeno kraljestvo.#Prva in Šesta direktiva o DDV - Načeli davčne nevtralnosti in sorazmernosti - Določbe o zaokroževanju zneskov DDV - Metode in stopnje zaokroževanja.#Zadeva C-302/07.

  judgment · SL · 20 November 2008

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• Návrhy generálnej advokátky - Sharpston - 20. novembra 2008.#J D Wetherspoon plc proti The Commissioners of Her Majesty's Revenue & Customs.#Návrh na začatie prejudiciálneho konania: VAT and Duties Tribunal, London - Spojené kráľovstvo.#Prvá a šiesta smernica o DPH - Zásady daňovej neutrality a proporcionality - Pravidlá zaokrúhľovania súm DPH - Metódy a úrovne zaokrúhľovania.#Vec C-302/07.

  judgment · SK · 20 November 2008

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• Sharpston főtanácsnok indítványa, az ismertetés napja: 2008. november 20.#J D Wetherspoon plc kontra The Commissioners of Her Majesty's Revenue & Customs.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London - Egyesült Királyság.#Első és hatodik HÉA-irányelv - Az adósemlegesség és az arányosság elve - A HÉA-összegek kerekítésére vonatkozó szabályok - Kerekítési módszerek és szintek.#C-302/07. sz. ügy.

  judgment · HU · 20 November 2008

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• Conclusioni dell'avvocato generale Sharpston del 20 novembre 2008.#J D Wetherspoon plc contro The Commissioners of Her Majesty's Revenue & Customs.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London - Regno Unito.#Prima e sesta direttiva IVA - Principi di neutralità fiscale e di proporzionalità - Norme riguardanti l’arrotondamento degli importi dell’IVA - Metodi e livelli di arrotondamento.#Causa C-302/07.

  judgment · IT · 20 November 2008

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• Schlussanträge der Generalanwältin Sharpston vom 20. November 2008.#J D Wetherspoon plc gegen The Commissioners of Her Majesty's Revenue & Customs.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London - Vereinigtes Königreich.#Erste und Sechste Mehrwertsteuerrichtlinie - Grundsätze der steuerlichen Neutralität und der Proportionalität - Regeln für die Rundung von Mehrwertsteuerbeträgen - Rundungsmethoden und -ebenen.#Rechtssache C-302/07.

  judgment · DE · 20 November 2008

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• Concluziile avocatului general Sharpston prezentate la data de 20 noiembrie 2008.#J D Wetherspoon plc împotriva The Commissioners of Her Majesty's Revenue & Customs.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: VAT and Duties Tribunal, London - Regatul Unit.#Prima directivă TVA și A șasea directivă TVA - Principiile neutralității fiscale și proporționalității - Reguli privind rotunjirea valorilor TVA-ului - Metode și niveluri de rotunjire.#Cauza C-302/07.

  judgment · RO · 20 November 2008

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• Opinia rzecznika generalnego Sharpston przedstawione w dniu 20 listopada 2008 r.#J D Wetherspoon plc przeciwko The Commissioners of Her Majesty's Revenue & Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, London - Zjednoczone Królestwo.#Pierwsza i szósta dyrektywa VAT - Zasady neutralności podatkowej i proporcjonalności - Reguły w zakresie zaokrąglania kwot podatku VAT - Metody i poziom zaokrąglania.#Sprawa C-302/07.

  judgment · PL · 20 November 2008

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• Konklużjonijiet ta' l-Avukat Ġenerali - Sharpston - 20 ta' Novembru 2008.#J D Wetherspoon plc vs The Commissioners of Her Majesty's Revenue & Customs.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.#L-Ewwel u s-Sitt Direttiva tal-VAT - Prinċipji ta’ newtralità fiskali u ta’ proporzjonalità - Regoli dwar l-arrotondament ta’ ammonti tal-VAT - Metodi u livelli ta’ arrotondament.#Kawża C-302/07.

  judgment · MT · 20 November 2008

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• Kohtujuristi ettepanek - Sharpston - 20. november 2008.#J D Wetherspoon plc versus The Commissioners of Her Majesty's Revenue & Customs.#Eelotsusetaotlus: VAT and Duties Tribunal, London - Ühendkuningriik.#Esimene ja kuues käibemaksudirektiiv - Neutraalse maksustamise ja proportsionaalsuse põhimõtted - Käibemaksusummade ümardamise eeskirjad - Ümardamise meetodid ja tasandid.#Kohtuasi C-302/07.

  judgment · ET · 20 November 2008

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• Förslag till avgörande av generaladvokat Sharpston föredraget den 20 november 2008.#J D Wetherspoon plc mot The Commissioners of Her Majesty's Revenue & Customs.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London - Förenade kungariket.#Första och sjätte mervärdesskattedirektiven - Principerna om skatteneutralitet och proportionalitet - Regler som rör avrundning av mervärdesskattebelopp - Fråga enligt vilken metod och på vilken nivå avrundning ska ske.#Mål C-302/07.

  judgment · SV · 20 November 2008

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• Julkisasiamiehen ratkaisuehdotus Sharpston 20 päivänä marraskuuta 2008.#J D Wetherspoon plc vastaan The Commissioners of Her Majesty's Revenue & Customs.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Ensimmäinen ja kuudes arvonlisäverodirektiivi - Verotuksen neutraalisuuden periaate ja suhteellisuusperiaate - Arvonlisäverosummien pyöristämistä koskevat säännöt - Pyöristämismenetelmät ja -tasot.#Asia C-302/07.

  judgment · FI · 20 November 2008

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• Conclusiones del Abogado General Sharpston presentadas el 20 de noviembre de 2008.#J D Wetherspoon plc contra The Commissioners of Her Majesty's Revenue & Customs.#Petición de decisión prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Primera y Sexta Directivas IVA - Principios de neutralidad fiscal y de proporcionalidad - Normas relativas al redondeo de las cuotas del IVA - Métodos y criterios de redondeo.#Asunto C-302/07.

  judgment · ES · 20 November 2008

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• Заключение на генералния адвокат Sharpston представено на20 ноември 2008 г.#J D Wetherspoon plc срещу The Commissioners of Her Majesty's Revenue & Customs.#Искане за преюдициално заключение: VAT and Duties Tribunal, London - Обединеното кралство.#Първа и Шеста директива ДДС - Принципи на данъчен неутралитет и на пропорционалност - Правила относно закръгляването на размера на ДДС - Методи и нива на закръгляване.#Дело C-302/07.

  judgment · BG · 20 November 2008

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• Προτάσεις της γενικης εισαγγελέα Sharpston της 20ής Νοεμβρίου 2008.#J D Wetherspoon plc κατά The Commissioners of Her Majesty's Revenue & Customs.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Πρώτη και έκτη οδηγία περί ΦΠΑ - Αρχές της φορολογικής ουδετερότητας και της αναλογικότητας - Κανόνες για τη στρογγυλοποίηση των ποσών του ΦΠΑ - Μέθοδοι και επίπεδα στρογγυλοποιήσεως.#Υπόθεση C-302/07.

  judgment · EL · 20 November 2008

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• Ģenerāladvokātes Sharpston secinājumi, sniegti 2008. gada 20.novembrī.#J D Wetherspoon plc pret The Commissioners of Her Majesty's Revenue & Customs.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London - Apvienotā Karaliste.#Pirmā un Sestā PVN direktīva - Nodokļu neitralitātes un samērīguma princips - Noteikumi par PVN summu noapaļošanu - Noapaļošanas metodes un līmeņi.#Lieta C-302/07.

  judgment · LV · 20 November 2008

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• Conclusões da advogada-geral Sharpston apresentadas em 20 de Novembro de 2008.#J D Wetherspoon plc contra The Commissioners of Her Majesty's Revenue & Customs.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Primeira e Sexta Directivas IVA - Princípios da neutralidade fiscal e da proporcionalidade - Regras respeitantes ao arredondamento dos montantes do IVA - Métodos e níveis de arredondamento.#Processo C-302/07.

  judgment · PT · 20 November 2008

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