Opinion of Advocate General Kokott delivered on 15 January 2009.#The Queen, on the application of TNT Post UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - United Kingdom.#Sixth VAT Directive - Exemptions - Article 13A(1)(a) - Services supplied by the public postal services.#Case C-357/07.

Record

Official report CELEX 62007CC0357 from European Union at Court of Justice of the European Union. Dated 15 January 2009. Status: decided.

Timeline

1. 15 January 2009

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Advocate General Kokott delivered on 15 January 2009.#The Queen, on the application of TNT Post UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - United Kingdom.#Sixth VAT Directive - Exemptions - Article 13A(1)(a) - Services supplied by the public postal services.#Case C-357/07.

  judgment · EN · 15 January 2009

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• Mišljenje nezavisnog odvjetnika Kokott iznesen15. siječnja 2009.#The Queen, na zahtjev TNT Post UK Ltd protiv The Commissioners for Her Majesty’s Revenue and Customs.#Zahtjev za prethodnu odluku: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-357/07.

  judgment · HR · 15 January 2009

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• Concluziile avocatului general Kokott prezentate la data de 15 ianuarie 2009.#The Queen, la cererea formulată de TNT Post UK Ltd împotriva The Commissioners for Her Majesty’s Revenue and Customs.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Regatul Unit.#A șasea directivă TVA - Scutiri - Articolul 13 secțiunea A alineatul (1) litera (a) - Prestații efectuate de serviciile poștale publice.#Cauza C-357/07.

  judgment · RO · 15 January 2009

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• Sklepni predlogi generalnega pravobranilca - Kokott - 15. januarja 2009.#The Queen, na predlog TNT Post UK Ltd proti The Commissioners for Her Majesty’s Revenue and Customs.#Predlog za sprejetje predhodne odločbe: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Združeno kraljestvo.#Šesta direktiva o DDV - Oprostitve plačila davka - Člen 13(A)(1)(a) - Storitve, ki jih opravljajo javne poštne službe.#Zadeva C-357/07.

  judgment · SL · 15 January 2009

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• Kohtujuristi ettepanek - Kokott - 15. jaanuar 2009.#The Queen, taotluse alusel, mille esitasid TNT Post UK Ltd versus The Commissioners for Her Majesty’s Revenue and Customs.#Eelotsusetaotlus: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Ühendkuningriik.#Kuues käibemaksudirektiiv - Maksuvabastused - Artikli 13 A osa lõike 1 punkt a - Riiklike postiteenistuste teenused.#Kohtuasi C-357/07.

  judgment · ET · 15 January 2009

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• Förslag till avgörande av generaladvokat Kokott föredraget den 15 januari 2009.#The Queen, på begäran av TNT Post UK Ltd mot The Commissioners for Her Majesty’s Revenue and Customs.#Begäran om förhandsavgörande: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Undantag från skatteplikt - Artikel 13 A.1 a - Tjänster som tillhandahålls av det offentliga postväsendet.#Mål C-357/07.

  judgment · SV · 15 January 2009

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• Conclusiones del Abogado General Kokott presentadas el 15 de enero de 2009.#The Queen, a instancia de TNT Post UK Ltd contra The Commissioners for Her Majesty’s Revenue and Customs.#Petición de decisión prejudicial: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Reino Unido.#Sexta Directiva IVA - Exenciones - Artículo 13, parte A, apartado 1, letra a) - Prestaciones realizadas por los servicios públicos postales.#Asunto C-357/07.

  judgment · ES · 15 January 2009

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• Julkisasiamiehen ratkaisuehdotus Kokott 15 päivänä tammikuuta 2009.#The Queen, seuraavien hakemuksesta TNT Post UK Ltd vastaan The Commissioners for Her Majesty’s Revenue and Customs.#Ennakkoratkaisupyyntö: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - Vapautukset - 13 artiklan A kohdan 1 alakohdan a alakohta - Julkisen postilaitoksen palvelujen suoritukset.#Asia C-357/07.

  judgment · FI · 15 January 2009

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• Opinia rzecznika generalnego Kokott przedstawione w dniu 15 stycznia 2009 r.#The Queen, na wniosek TNT Post UK Ltd przeciwko The Commissioners for Her Majesty’s Revenue and Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Zwolnienia - Artykuł 13 część A ust. 1 lit. a) - Świadczenie usług przez publiczne służby pocztowe.#Sprawa C-357/07.

  judgment · PL · 15 January 2009

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• Kokott főtanácsnok indítványa, az ismertetés napja: 2009. január 15.#The Queen, kérelme alapján TNT Post UK Ltd kontra The Commissioners for Her Majesty’s Revenue and Customs.#Előzetes döntéshozatal iránti kérelem: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Egyesült Királyság.#Hatodik HÉA-irányelv - Adómentességek - A 13. cikk A. része (1) bekezdésének a) pontja - Az állami postai szolgáltató által nyújtott szolgáltatások.#C-357/07. sz. ügy.

  judgment · HU · 15 January 2009

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• Ģenerāladvokātes Kokott secinājumi, sniegti 2009. gada 15.janvārī.#The Queen, ko lūdza TNT Post UK Ltd pret The Commissioners for Her Majesty’s Revenue and Customs.#Lūgums sniegt prejudiciālu nolēmumu: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Apvienotā Karaliste.#Sestā PVN direktīva - Atbrīvojumi no nodokļa - 13. panta A daļas 1. punkta a) apakšpunkts - Valsts pasta dienestu sniegti pakalpojumi.#Lieta C-357/07.

  judgment · LV · 15 January 2009

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• Conclusie van advocaat-generaal Kokott van 15 januari 2009.#The Queen, op verzoek van TNT Post UK Ltd tegen The Commissioners for Her Majesty’s Revenue and Customs.#Verzoek om een prejudiciële beslissing: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Verenigd Koninkrijk.#Zesde btw-richtlijn - Vrijstellingen - Artikel 13, A, lid 1, sub a - Door openbare postdiensten verrichte prestaties.#Zaak C-357/07.

  judgment · NL · 15 January 2009

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• Forslag til afgørelse fra generaladvokat Kokott fremsat den 15. januar 2009.#The Queen, på vegne af TNT Post UK Ltd mod The Commissioners for Her Majesty’s Revenue and Customs.#Anmodning om præjudiciel afgørelse: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Forenede Kongerige.#Sjette momsdirektiv - fritagelser - artikel 13, punkt A, stk. 1, litra a) - ydelser præsteret af det offentlige postvæsen.#Sag C-357/07.

  judgment · DA · 15 January 2009

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• Conclusões da advogada-geral Kokott apresentadas em 15 de Janeiro de 2009.#The Queen, a pedido de TNT Post UK Ltd contra The Commissioners for Her Majesty’s Revenue and Customs.#Pedido de decisão prejudicial: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Reino Unido.#Sexta Directiva IVA - Isenções - Artigo 13.º, A, n.º 1, alínea a) - Prestações realizadas pelos serviços públicos postais.#Processo C-357/07.

  judgment · PT · 15 January 2009

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• Προτάσεις της γενικης εισαγγελέα Kokott της 15ης Ιανουαρίου 2009.#The Queen, κατόπιν αιτήσεως των TNT Post UK Ltd κατά The Commissioners for Her Majesty’s Revenue and Customs.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Απαλλαγές - Άρθρο 13, A, παράγραφος 1, στοιχείο α΄ - Υπηρεσίες παρεχόμενες από τις δημόσιες ταχυδρομικές υπηρεσίες.#Υπόθεση C-357/07.

  judgment · EL · 15 January 2009

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• Заключение на генералния адвокат Kokott представено на15 януари 2009 г.#The Queen, по искане на TNT Post UK Ltd срещу The Commissioners for Her Majesty’s Revenue and Customs.#Искане за преюдициално заключение: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Обединеното кралство.#Шеста директива ДДС - Случаи на освобождаване - Член 13, A, параграф 1, буква а) - Доставки на услуги, извършени от обществените пощенски служби.#Дело C-357/07.

  judgment · BG · 15 January 2009

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• Konklużjonijiet ta' l-Avukat Ġenerali - Kokott - 15 ta' Jannar 2009.#The Queen, fuq talba ta' TNT Post UK Ltd vs The Commissioners for Her Majesty’s Revenue and Customs.#Talba għal deċiżjoni preliminari: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - ir-Renju Unit.#Sitt Direttiva tal-VAT - Eżenzjonijiet - Artikolu 13A(1)(a) - Servizzi pprovduti mis-servizzi postali pubbliċi.#Kawża C-357/07.

  judgment · MT · 15 January 2009

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• Schlussanträge der Generalanwältin Kokott vom 15. Januar 2009.#The Queen, auf Antrag von TNT Post UK Ltd gegen The Commissioners for Her Majesty’s Revenue and Customs.#Ersuchen um Vorabentscheidung: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Befreiungen - Art. 13 Teil A Abs. 1 Buchst. a - Dienstleistungen der öffentlichen Posteinrichtungen.#Rechtssache C-357/07.

  judgment · DE · 15 January 2009

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• Conclusions de l'avocat général Kokott présentées le 15 janvier 2009.#The Queen, à la demande de TNT Post UK Ltd contre The Commissioners for Her Majesty’s Revenue and Customs.#Demande de décision préjudicielle: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Royaume-Uni.#Sixième directive TVA - Exonérations - Article 13, A, paragraphe 1, sous a) - Prestations effectuées par les services publics postaux.#Affaire C-357/07.

  judgment · FR · 15 January 2009

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• Generalinės advokatės Kokott išvada, pateikta 2009 m. sausio 15 d.#The Queen, prašoma TNT Post UK Ltd prieš The Commissioners for Her Majesty’s Revenue and Customs.#Prašymas priimti prejudicinį sprendimą: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Jungtinė Karalystė.#Šeštoji PVM direktyva - Atleidimas nuo mokesčio - 13 straipsnio A skirsnio 1 dalies a punktas - Viešųjų pašto tarnybų teikiamos paslaugos.#Byla C-357/07.

  judgment · LT · 15 January 2009

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• Návrhy generálnej advokátky - Kokott - 15. januára 2009.#The Queen, na návrh TNT Post UK Ltd proti The Commissioners for Her Majesty’s Revenue and Customs.#Návrh na začatie prejudiciálneho konania: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Spojené kráľovstvo.#Šiesta smernica o DPH - Oslobodenia od dane - Článok 13 bod A ods. 1 písm. a) - Poskytovanie služieb verejnými poštami.#Vec C-357/07.

  judgment · SK · 15 January 2009

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• Stanovisko generální advokátky - Kokott - 15 ledna 2009.#The Queen, na žádost TNT Post UK Ltd proti The Commissioners for Her Majesty’s Revenue and Customs.#Žádost o rozhodnutí o předběžné otázce: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Spojené království.#Šestá směrnice o DPH - Osvobození - Článek 13 část A odst. 1 písm. a) - Poskytování služeb veřejnými poštami.#Věc C-357/07.

  judgment · CS · 15 January 2009

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• Conclusioni dell'avvocato generale Kokott del 15 gennaio 2009.#The Queen, su istanza di TNT Post UK Ltd contro The Commissioners for Her Majesty’s Revenue and Customs.#Domanda di pronuncia pregiudiziale: High Court of Justice (England & Wales), Queen’s Bench Division (Administrative Court) - Regno Unito.#Sesta direttiva IVA - Esenzioni - Art. 13, parte A, n. 1, lett. a) - Prestazioni effettuate dai servizi pubblici postali.#Causa C-357/07.

  judgment · IT · 15 January 2009

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