Opinion of Advocate General Trstenjak delivered on 2 April 2009.#RCI Europe v Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Fiscal connection - Supply of services connected with immovable property - Services consisting in facilitating the exchange by owners of rights to occupy holiday homes.#Case C-37/08.

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Official report CELEX 62008CC0037 from European Union at Court of Justice of the European Union. Dated 2 April 2009. Status: decided.

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1. 2 April 2009

   Decided

   Source: work_date_document

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Documents

23 official files

• Opinion of Advocate General Trstenjak delivered on 2 April 2009.#RCI Europe v Commissioners for Her Majesty’s Revenue and Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London - United Kingdom.#Sixth VAT Directive - Fiscal connection - Supply of services connected with immovable property - Services consisting in facilitating the exchange by owners of rights to occupy holiday homes.#Case C-37/08.

  judgment · EN · 2 April 2009

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• Mišljenje nezavisnog odvjetnika Trstenjak iznesen2. travnja 2009.#RCI Europe protiv Commissioners for Her Majesty’s Revenue and Customs.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-37/08.

  judgment · HR · 2 April 2009

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• Förslag till avgörande av generaladvokat Trstenjak föredraget den 2 april 2009.#RCI Europe mot Commissioners for Her Majesty’s Revenue and Customs.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Platsen för den skattemässiga anknytningen - Tjänster som har samband med fast egendom - Tjänster som syftar till att underlätta byte av nyttjanderätt till tidsdelat semesterboende mot annan sådan nyttjanderätt.#Mål C-37/08.

  judgment · SV · 2 April 2009

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• Trstenjak főtanácsnok indítványa, az ismertetés napja: 2009. április 2.#RCI Europe kontra Commissioners for Her Majesty’s Revenue and Customs.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London - Egyesült Királyság.#Hatodik HÉA irányelv - Kapcsoló elv - Ingatlanhoz kapcsolódó szolgáltatásnyújtások - Üdülőingatlanok használati jogának jogosultjai közötti csere megkönnyítésére irányuló szolgáltatások.#C-37/08. sz. ügy.

  judgment · HU · 2 April 2009

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• Sklepni predlogi generalnega pravobranilca - Trstenjak - 2. aprila 2009.#RCI Europe proti Commissioners for Her Majesty’s Revenue and Customs.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London - Združeno kraljestvo.#Šesta direktiva o DDV - Davčna navezna okoliščina - Opravljanje storitev v zvezi z nepremičninami - Storitve, s katerimi je nosilcem pravice do uporabe počitniških objektov olajšana zamenjava z drugimi nosilci te pravice.#Zadeva C-37/08.

  judgment · SL · 2 April 2009

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• Conclusioni dell'avvocato generale Trstenjak del 2 aprile 2009.#RCI Europe contro Commissioners for Her Majesty’s Revenue and Customs.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London - Regno Unito.#Sesta direttiva IVA - Criterio di collegamento fiscale - Prestazioni di servizi relative ad un bene immobile - Prestazioni consistenti nell’agevolare lo scambio tra titolari di diritti di utilizzazione di un bene immobile destinato a villeggiatura.#Causa C-37/08.

  judgment · IT · 2 April 2009

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• Konklużjonijiet ta' l-Avukat Ġenerali - Trstenjak - 2 ta' April 2009.#RCI Europe vs Commissioners for Her Majesty’s Revenue and Customs.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London - ir-Renju Unit.#Sitt Direttiva tal-VAT - Konnessjoni fiskali - Provvista ta’ servizzi konnessi ma’ proprjetà immobbli - Servizzi li jikkonsistu fil-faċilitazzjoni tal-iskambju minn individwi li għandhom dritt ta’ użu fuq proprjetà immobbli li tintuża għall-vaganzi.#Kawża C-37/08.

  judgment · MT · 2 April 2009

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• Ģenerāladvokātes Trstenjak secinājumi, sniegti 2009. gada 2.aprīlī.#RCI Europe pret Commissioners for Her Majesty’s Revenue and Customs.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London - Apvienotā Karaliste.#Sestā PVN direktīva - Nodokļu piesaiste - Ar nekustamo īpašumu saistītu pakalpojumu sniegšana - Brīvdienu nekustamā īpašuma lietojuma tiesību apmaiņas veicināšanas pakalpojumi.#Lieta C-37/08.

  judgment · LV · 2 April 2009

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• Julkisasiamiehen ratkaisuehdotus Trstenjak 2 päivänä huhtikuuta 2009.#RCI Europe vastaan Commissioners for Her Majesty’s Revenue and Customs.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - Verotuksellinen liittymäkohta - Kiinteään omaisuuteen liittyvät palvelut - Palvelut, joilla pyritään auttamaan lomakiinteistöjä koskevien aikaosuuksien haltijoita vaihtamaan käyttöoikeuksiaan.#Asia C-37/08.

  judgment · FI · 2 April 2009

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• Προτάσεις της γενικης εισαγγελέα Trstenjak της 2ας Απριλίου 2009.#RCI Europe κατά Commissioners for Her Majesty’s Revenue and Customs.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Φορολόγηση - Παροχή υπηρεσιών συναφών προς ακίνητα - Υπηρεσίες παρεχόμενες προς διευκόλυνση της ανταλλαγής δικαιωμάτων χρήσης ακινήτων ως καταλυμάτων διακοπών.#Υπόθεση C-37/08.

  judgment · EL · 2 April 2009

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• Opinia rzecznika generalnego Trstenjak przedstawione w dniu 2 kwietnia 2009 r.#RCI Europe przeciwko Commissioners for Her Majesty’s Revenue and Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, London - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Więź podatkowa - Świadczenie usług dotyczących nieruchomości - Świadczenie usług w zakresie ułatwiania wymiany praw do korzystania z nieruchomości wakacyjnych.#Sprawa C-37/08.

  judgment · PL · 2 April 2009

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• Schlussanträge der Generalanwältin Trstenjak vom 2. April 2009.#RCI Europe gegen Commissioners for Her Majesty’s Revenue and Customs.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Steuerliche Anknüpfung - Dienstleistungen im Zusammenhang mit einem Grundstück - Leistungen, die darin bestehen, den Tausch von Nutzungsrechten an einer Ferienimmobilie durch die Rechtsinhaber zu erleichtern.#Rechtssache C-37/08.

  judgment · DE · 2 April 2009

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• Conclusiones del Abogado General Trstenjak presentadas el 2 de abril de 2009.#RCI Europe contra Commissioners for Her Majesty’s Revenue and Customs.#Petición de decisión prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Conexión fiscal - Prestaciones de servicios vinculadas con un inmueble - Prestación de servicios consistentes en facilitar el intercambio de facultades de uso de un inmueble de destino vacacional por parte de sus titulares.#Asunto C-37/08.

  judgment · ES · 2 April 2009

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• Conclusions de l'avocat général Trstenjak présentées le 2 avril 2009.#RCI Europe contre Commissioners for Her Majesty’s Revenue and Customs.#Demande de décision préjudicielle: VAT and Duties Tribunal, London - Royaume-Uni.#Sixième directive TVA - Rattachement fiscal - Prestations de services se rattachant à un bien immeuble - Prestations consistant à faciliter l'échange par des titulaires de droits d'occuper un bien immeuble destiné aux vacances.#Affaire C-37/08.

  judgment · FR · 2 April 2009

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• Kohtujuristi ettepanek - Trstenjak - 2. aprill 2009.#RCI Europe versus Commissioners for Her Majesty’s Revenue and Customs.#Eelotsusetaotlus: VAT and Duties Tribunal, London - Ühendkuningriik.#Kuues käibemaksudirektiiv - Kohaldatav maksuõigus - Kinnisvaraga seotud teenused - Selliste teenuste osutamine, millega hõlbustatakse puhkemajutuseks kasutatava kinnisasja kasutusõigust omavate isikute vahelisi vahetustehinguid.#Kohtuasi C-37/08.

  judgment · ET · 2 April 2009

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• Conclusões da advogada-geral Trstenjak apresentadas em 2 de Abril de 2009.#RCI Europe contra Commissioners for Her Majesty’s Revenue and Customs.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London - Reino Unido.#Sexta Directiva IVA - Conexão fiscal - Prestações de serviços conexas com um bem imóvel - Prestações que consistem em facilitar a permuta aos titulares de direitos de utilização de um bem imóvel para férias.#Processo C-37/08.

  judgment · PT · 2 April 2009

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• Generalinės advokatės Trstenjak išvada, pateikta 2009 m. balanžio 2 d.#RCI Europe prieš Commissioners for Her Majesty’s Revenue and Customs.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, London - Jungtinė Karalystė.#Šeštoji PVM direktyva - Mokestinis priklausomumas - Su nekilnojamuoju turtu susijusių paslaugų teikimas - Paslaugos, skirtos teisių naudotis atostogų paskirties nekilnojamuoju turtu turėtojų mainams palengvinti.#Byla C-37/08.

  judgment · LT · 2 April 2009

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• Заключение на генералния адвокат Trstenjak представено на2 април 2009 г.#RCI Europe срещу Commissioners for Her Majesty’s Revenue and Customs.#Искане за преюдициално заключение: VAT and Duties Tribunal, London - Обединеното кралство.#Шеста директива ДДС - Данъчна привръзка - Доставки на услуги, свързани с недвижим имот - Услуги, които се състоят в улесняване на обмена между притежатели на права на ползване на недвижим имот с ваканционно предназначение.#Дело C-37/08.

  judgment · BG · 2 April 2009

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• Forslag til afgørelse fra generaladvokat Trstenjak fremsat den 2. april 2009.#RCI Europe mod Commissioners for Her Majesty’s Revenue and Customs.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London - Forenede Kongerige.#Sjette momsdirektiv - fiskalt tilknytningsmoment - levering af tjenesteydelser vedrørende fast ejendom - tjenesteydelser, der består i at lette bytte mellem indehaverne af brugsrettigheder over ferieboliger.#Sag C-37/08.

  judgment · DA · 2 April 2009

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• Návrhy generálnej advokátky - Trstenjak - 2. apríla 2009.#RCI Europe proti Commissioners for Her Majesty’s Revenue and Customs.#Návrh na začatie prejudiciálneho konania: VAT and Duties Tribunal, London - Spojené kráľovstvo.#Šiesta smernica DPH.#Vec C-37/08.

  judgment · SK · 2 April 2009

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• Concluziile avocatului general Trstenjak prezentate la data de 2 aprilie 2009.#RCI Europe împotriva Commissioners for Her Majesty’s Revenue and Customs.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: VAT and Duties Tribunal, London - Regatul Unit.#A șasea directivă TVA - Element de legătură fiscală - Prestări de servicii în legătură cu bunuri imobile - Servicii care constau în facilitarea schimbului de către titularii unor drepturi de ocupare a unui bun imobil cu destinație turistică.#Cauza C-37/08.

  judgment · RO · 2 April 2009

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• Conclusie van advocaat-generaal Trstenjak van 2 april 2009.#RCI Europe tegen Commissioners for Her Majesty’s Revenue and Customs.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London - Verenigd Koninkrijk.#Zesde btw-richtlijn - Fiscaal aanknopingspunt - Diensten die betrekking hebben op onroerend goed - Diensten bestaande in vergemakkelijken van ruil van gebruiksrechten op voor vakantiedoeleinden bestemd onroerend goed door houders van die rechten.#Zaak C-37/08.

  judgment · NL · 2 April 2009

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• Stanovisko generální advokátky - Trstenjak - 2 dubna 2009.#RCI Europe proti Commissioners for Her Majesty’s Revenue and Customs.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, London - Spojené království.#Šestá směrnice o DPH - Daňová příslušnost - Poskytování služeb vztahujících se k nemovitosti - Služby, které spočívají v usnadnění výměny užívacích práv k rekreační nemovitosti mezi majiteli těchto práv.#Věc C-37/08.

  judgment · CS · 2 April 2009

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