Opinion of Mr Advocate General Mengozzi delivered on 18 March 2009.#HSBC Holdings plc and Vidacos Nominees Ltd v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: Special Commissioners of Income Tax, London - United Kingdom.#Indirect taxation - Raising of capital - Levying of a duty of 1.5% on the transfer or issue of shares into a clearance service.#Case C-569/07.

Record

Official report CELEX 62007CC0569 from European Union at Court of Justice of the European Union. Dated 18 March 2009. Status: decided.

Timeline

1. 18 March 2009

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Mr Advocate General Mengozzi delivered on 18 March 2009.#HSBC Holdings plc and Vidacos Nominees Ltd v The Commissioners of Her Majesty's Revenue & Customs.#Reference for a preliminary ruling: Special Commissioners of Income Tax, London - United Kingdom.#Indirect taxation - Raising of capital - Levying of a duty of 1.5% on the transfer or issue of shares into a clearance service.#Case C-569/07.

  judgment · EN · 18 March 2009

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• Mišljenje nezavisnog odvjetnika Mengozzi iznesen18. ožujka 2009.#HSBC Holdings plc i Vidacos Nominees Ltd protiv The Commissioners of Her Majesty's Revenue & Customs.#Zahtjev za prethodnu odluku: Special Commissioners of Income Tax, London - Ujedinjena Kraljevina.#Predmet C-569/07.

  judgment · HR · 18 March 2009

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• Förslag till avgörande av generaladvokat Mengozzi föredraget den 18 mars 2009.#HSBC Holdings plc och Vidacos Nominees Ltd mot The Commissioners of Her Majesty's Revenue & Customs.#Begäran om förhandsavgörande: Special Commissioners of Income Tax, London - Förenade kungariket.#Indirekta skatter - Kapitalanskaffning - Påförande av en skatt på 1,5 procent på överlåtelse eller emission av aktier till en clearingcentral (clearance service).#Mål C-569/07.

  judgment · SV · 18 March 2009

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• Generalinio advokato Mengozzi išvada, pateikta 2009 m. kovo 18 d.#HSBC Holdings plc ir Vidacos Nominees Ltd prieš The Commissioners of Her Majesty's Revenue & Customs.#Prašymas priimti prejudicinį sprendimą: Special Commissioners of Income Tax, London - Jungtinė Karalystė.#Netiesioginiai mokesčiai - Kapitalo pritraukimas - 1,5 % dydžio mokesčio taikymas už akcijų perleidimą arba išleidimą į kliringo sistemą.#Byla C-569/07.

  judgment · LT · 18 March 2009

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• Conclusões do advogado-geral Mengozzi apresentadas em 18 de Março de 2009.#HSBC Holdings plc e Vidacos Nominees Ltd contra The Commissioners of Her Majesty's Revenue & Customs.#Pedido de decisão prejudicial: Special Commissioners of Income Tax, London - Reino Unido.#Impostos indirectos - Reuniões de capitais - Cobrança de 1,5% sobre a transferência ou a emissão de acções num serviço de compensação de transacções (‘clearance service’).#Processo C-569/07.

  judgment · PT · 18 March 2009

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• Conclusioni dell'avvocato generale Mengozzi del 18 marzo 2009.#HSBC Holdings plc e Vidacos Nominees Ltd contro The Commissioners of Her Majesty's Revenue & Customs.#Domanda di pronuncia pregiudiziale: Special Commissioners of Income Tax, London - Regno Unito.#Imposte indirette - Raccolta di capitali - Imposizione di una tassa dell’1,5% sul trasferimento o sull’emissione delle azioni nel contesto di un servizio di compensazione delle transazioni ("clearance service").#Causa C-569/07.

  judgment · IT · 18 March 2009

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• Schlussanträge des Generalanwalts Mengozzi vom 18. März 2009.#HSBC Holdings plc und Vidacos Nominees Ltd gegen The Commissioners of Her Majesty's Revenue & Customs.#Ersuchen um Vorabentscheidung: Special Commissioners of Income Tax, London - Vereinigtes Königreich.#Indirekte Steuern - Ansammlung von Kapital - Steuer zum Satz von 1,5 % auf die Übertragung oder die Ausgabe von Aktien auf bzw. an einen Abrechnungsdienst (‚Clearance Service‘).#Rechtssache C-569/07.

  judgment · DE · 18 March 2009

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• Заключение на генералния адвокат Mengozzi представено на18 март 2009 г.#HSBC Holdings plc и Vidacos Nominees Ltd срещу The Commissioners of Her Majesty's Revenue & Customs.#Искане за преюдициално заключение: Special Commissioners of Income Tax, London - Обединеното кралство.#Косвени данъци - Набиране на капитал - Облагане с данък в размер на 1,5 % на прехвърлянето или емитирането на акции на клирингова служба ("clearance service").#Дело C-569/07.

  judgment · BG · 18 March 2009

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• Conclusiones del Abogado General Mengozzi presentadas el 18 de marzo de 2009.#HSBC Holdings plc y Vidacos Nominees Ltd contra The Commissioners of Her Majesty's Revenue & Customs.#Petición de decisión prejudicial: Special Commissioners of Income Tax, London - Reino Unido.#Impuestos indirectos - Concentración de capitales - Impuesto del 1,5 % sobre la transmisión o emisión de acciones en un servicio de compensación ("clearance service").#Asunto C-569/07.

  judgment · ES · 18 March 2009

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• Stanovisko generálního advokáta - Mengozzi - 18 března 2009.#HSBC Holdings plc a Vidacos Nominees Ltd proti The Commissioners of Her Majesty's Revenue & Customs.#Žádost o rozhodnutí o předběžné otázce: Special Commissioners of Income Tax, London - Spojené království.#Nepřímé daně - Kapitálové vklady - Výběr daně ve výši 1,5 % z převodu nebo vydání akcií v rámci clearingového centra (,clearance service‘).#Věc C-569/07.

  judgment · CS · 18 March 2009

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• Konklużjonijiet ta' l-Avukat Ġenerali - Mengozzi - 18 ta' Marzu 2009.#HSBC Holdings plc u Vidacos Nominees Ltd vs The Commissioners of Her Majesty's Revenue & Customs.#Talba għal deċiżjoni preliminari: Special Commissioners of Income Tax, London - ir-Renju Unit.#Taxxi indiretti - Ġbir ta’ kapital - Impożizzjoni ta’ dazju ta’ 1.5 % fuq it-trasferiment jew il-ħruġ tal-ishma f’servizz ta’ tpaċija ta’ tranżazzjonijiet (‘clearance service’).#Kawża C-569/07.

  judgment · MT · 18 March 2009

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• Conclusie van advocaat-generaal Mengozzi van 18 maart 2009.#HSBC Holdings plc en Vidacos Nominees Ltd tegen The Commissioners of Her Majesty's Revenue & Customs.#Verzoek om een prejudiciële beslissing: Special Commissioners of Income Tax, London - Verenigd Koninkrijk.#Indirecte belastingen - Bijeenbrengen van kapitaal - Belasting van 1,5 % op overdracht of uitgifte van aandelen in clearingdienst.#Zaak C-569/07.

  judgment · NL · 18 March 2009

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• Opinia rzecznika generalnego Mengozzi przedstawione w dniu 18 marca 2009 r.#HSBC Holdings plc i Vidacos Nominees Ltd przeciwko The Commissioners of Her Majesty's Revenue & Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Special Commissioners of Income Tax, London - Zjednoczone Królestwo.#Podatki pośrednie - Gromadzenie kapitału - Pobieranie podatku w wysokości 1,5% od przeniesienia lub emisji akcji w ramach systemu rozliczeniowego ("clearance service").#Sprawa C-569/07.

  judgment · PL · 18 March 2009

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• Concluziile avocatului general Mengozzi prezentate la data de 18 martie 2009.#HSBC Holdings plc şi Vidacos Nominees Ltd împotriva The Commissioners of Her Majesty's Revenue & Customs.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Special Commissioners of Income Tax, London - Regatul Unit.#Impozite indirecte - Majorări de capital - Aplicarea unei taxe de 1,5 % pe cesiunea sau pe emiterea de acțiuni într-un serviciu de compensare de operațiuni («clearance service»).#Cauza C-569/07.

  judgment · RO · 18 March 2009

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• Kohtujuristi ettepanek - Mengozzi - 18. märts 2009.#HSBC Holdings plc ja Vidacos Nominees Ltd versus The Commissioners of Her Majesty's Revenue & Customs.#Eelotsusetaotlus: Special Commissioners of Income Tax, London - Ühendkuningriik.#Kaudne maksustamine - Kapitali koondumine - 1,5% suuruse maksu kehtestamine aktsiate võõrandamisel või emiteerimisel kliiringuteenuse (clearance service) süsteemis.#Kohtuasi C-569/07.

  judgment · ET · 18 March 2009

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• Sklepni predlogi generalnega pravobranilca - Mengozzi - 18. marca 2009.#HSBC Holdings plc in Vidacos Nominees Ltd proti The Commissioners of Her Majesty's Revenue & Customs.#Predlog za sprejetje predhodne odločbe: Special Commissioners of Income Tax, London - Združeno kraljestvo.#Posredni davki - Zbiranje kapitala - Zaračunavanje dajatve v višini 1,5 % za prenos ali izdajo delnic v okviru klirinške družbe (‚clearance service‘).#Zadeva C-569/07.

  judgment · SL · 18 March 2009

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• Julkisasiamiehen ratkaisuehdotus Mengozzi 18 päivänä maaliskuuta 2009.#HSBC Holdings plc ja Vidacos Nominees Ltd vastaan The Commissioners of Her Majesty's Revenue & Customs.#Ennakkoratkaisupyyntö: Special Commissioners of Income Tax, London - Yhdistynyt kuningaskunta.#Välilliset verot - Pääoman hankinta - Osakkeiden siirtämisestä tai liikkeeseen laskemisesta selvityspalveluun ("clearance service") kannettava 1,5 prosentin vero.#Asia C-569/07.

  judgment · FI · 18 March 2009

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• Forslag til afgørelse fra generaladvokat Mengozzi fremsat den 18. marts 2009.#HSBC Holdings plc og Vidacos Nominees Ltd mod The Commissioners of Her Majesty's Revenue & Customs.#Anmodning om præjudiciel afgørelse: Special Commissioners of Income Tax, London - Forenede Kongerige.#Afgifter - kapitaltilførsel - afgiftspålæggelse med 1,5% på overførsel eller udstedelse af aktier ind i en clearingtjeneste (»clearance service«).#Sag C-569/07.

  judgment · DA · 18 March 2009

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• Conclusions de l'avocat général Mengozzi présentées le 18 mars 2009.#HSBC Holdings plc et Vidacos Nominees Ltd contre The Commissioners of Her Majesty's Revenue & Customs.#Demande de décision préjudicielle: Special Commissioners of Income Tax, London - Royaume-Uni.#Impôts indirects - Rassemblements de capitaux - Imposition d'un droit de 1,5 % sur le transfert ou l'émission des actions dans un service de compensation de transactions ('clearance service').#Affaire C-569/07.

  judgment · FR · 18 March 2009

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• Návrhy generálneho advokáta - Mengozzi - 18. marca 2009.#HSBC Holdings plc a Vidacos Nominees Ltd proti The Commissioners of Her Majesty's Revenue & Customs.#Návrh na začatie prejudiciálneho konania: Special Commissioners of Income Tax, London - Spojené kráľovstvo.#Nepriame dane - Tvorba a zvýšenie základného imania - Zdanenie prevodu a emisie akcií vo výške 1,5 % v rámci depozitára cenných papierov (‘clearance service’).#Vec C-569/07.

  judgment · SK · 18 March 2009

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• Προτάσεις του γενικού εισαγγελέα Mengozzi της 18ης Μαρτίου 2009.#HSBC Holdings plc και Vidacos Nominees Ltd κατά The Commissioners of Her Majesty's Revenue & Customs.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Special Commissioners of Income Tax, London - Ηνωμένο Βασίλειο.#Έμμεσοι φόροι - Συγκεντρώσεις κεφαλαίων - Επιβολή φόρου ύψους 1,5 % επί της μεταβιβάσεως ή εκδόσεως μετοχών εντός υπηρεσίας φυλάξεως και διαχειρίσεως κινητών αξιών ("clearance service").#Υπόθεση C-569/07.

  judgment · EL · 18 March 2009

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• Mengozzi főtanácsnok indítványa, az ismertetés napja: 2009. március 18.#HSBC Holdings plc és Vidacos Nominees Ltd kontra The Commissioners of Her Majesty's Revenue & Customs.#Előzetes döntéshozatal iránti kérelem: Special Commissioners of Income Tax, London - Egyesült Királyság.#Közvetett adók - Tőkefelhalmozás - 1,5%-os illeték kivetése az elszámolóház (clearance service) keretében történő részvényátruházásra vagy kibocsátásra.#C-569/07. sz. ügy.

  judgment · HU · 18 March 2009

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• Ģenerāladvokāta Mengozzi secinājumi, sniegti 2009. gada 18.martā.#HSBC Holdings plc un Vidacos Nominees Ltd pret The Commissioners of Her Majesty's Revenue & Customs.#Lūgums sniegt prejudiciālu nolēmumu: Special Commissioners of Income Tax, London - Apvienotā Karaliste.#Netiešie nodokļi - Kapitāla piesaistīšana - 1,5 % nodokļa uzlikšana akciju nodošanai vai emisijai, kas tiek veikta, izmantojot klīringu ("clearance service").#Lieta C-569/07.

  judgment · LV · 18 March 2009

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