Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 7 July 2009.#Commission of the European Communities v Republic of Finland.#Failure of a Member State to fulfil obligations - Sixth VAT Directive - Article 2(1) and Article 4(1) and (2) - Meaning of ‘economic activities’ - Public legal aid offices - Legal aid services provided in legal proceedings in return for a part contribution paid by the recipient - Meaning of ‘direct link’ between the service rendered and the consideration received.#Case C-246/08.

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

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7 July 2009

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7 July 2009 · Decided

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Official report CELEX 62008CC0246 from European Union at Court of Justice of the European Union. Dated 7 July 2009. Status: decided.

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7 July 2009
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23 official files

Mišljenje nezavisnog odvjetnika Ruiz-Jarabo Colomer iznesen7. srpnja 2009.#Komisija Europskih zajednica protiv Republike Finske.#Povreda obveze države članice - Šesta direktiva o PDV-u.#Predmet C-246/08.

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Mišljenje nezavisnog odvjetnika Ruiz-Jarabo Colomer iznesen7. srpnja 2009.#Komisija Europskih zajednica protiv Republike Finske.#Povreda obveze države članice - Šesta direktiva o PDV-u.#Predmet C-246/08.
judgment · HR · 7 July 2009
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Generalinio advokato Ruiz-Jarabo Colomer išvada, pateikta 2009 m. liepos 7 d.#Europos Bendrijų Komisija prieš Suomijos Respubliką.#Valstybės įsipareigojimų neįvykdymas - Šeštoji PVM direktyva - 2 straipsnio 1 punktas ir 4 straipsnio 1 ir 2 dalys - Sąvoka "ekonominė veikla" - Valstybės teisinės pagalbos tarnyba - Teisinės pagalbos paslauga, suteikta teismo procese už atlygį, kurio dalį sumokėjo gavėjas - "Tiesioginio ryšio" tarp suteiktų paslaugų ir gauto atlygio sąvoka.#Byla C-246/08.
judgment · LT · 7 July 2009
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Sklepni predlogi generalnega pravobranilca - Ruiz-Jarabo Colomer - 7. julija 2009.#Komisija Evropskih skupnosti proti Republiki Finski.#Neizpolnitev obveznosti države - Šesta direktiva o DDV - Člena 2, točka 1, ter 4(1) in (2) - Pojem ‚gospodarske dejavnosti‘ - Državne pravne pisarne - Storitve pravne pomoči, opravljene v okviru sodnega postopka za delni prispevek, ki ga plača prejemnik - Pojem ‚neposredna povezava‘ med opravljeno storitvijo in prejeto protivrednostjo.#Zadeva C-246/08.
judgment · SL · 7 July 2009
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Opinia rzecznika generalnego Ruiz-Jarabo Colomer przedstawione w dniu 7 lipca 2009 r.#Komisja Wspólnot Europejskich przeciwko Republice Finlandii.#Uchybienie zobowiązaniom państwa członkowskiego - szósta dyrektywa VAT - Artykuł 2 pkt 1 oraz art. 4 ust. 1 i 2 - Pojęcie "działalność gospodarcza" - Państwowe biura pomocy prawnej - Usługi pomocy prawnej świadczone w ramach postępowania sądowego w zamian za wynagrodzenie częściowo płacone przez beneficjenta - Pojęcie "bezpośredniego związku" pomiędzy świadczoną usługą a otrzymanym ekwiwalentem świadczenia.#Sprawa C-246/08.
judgment · PL · 7 July 2009
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Stanovisko generálního advokáta - Ruiz-Jarabo Colomer - 7 července 2009.#Komise Evropských společenství proti Finské republice.#Nesplnění povinnosti státem - Šestá směrnice o DPH - Článek 2 bod 1 a čl. 4 odst. 1 a 2 - Pojem ,hospodářské aktivity‘ - Veřejnoprávní kanceláře právní pomoci - Služby právní pomoci poskytované v rámci soudního řízení za příspěvek hrazený osobou, v jejíž prospěch je tato pomoc poskytována - Pojem ,přímá souvislost‘ mezi poskytnutou službou a obdrženou protihodnotou.#Věc C-246/08.
judgment · CS · 7 July 2009
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Conclusie van advocaat-generaal Ruiz-Jarabo Colomer van 7 juli 2009.#Commissie van de Europese Gemeenschappen tegen Republiek Finland.#Niet-nakoming - Zesde btw-richtlijn - Artikelen 2, punt 1, en 4, leden 1 en 2 - Begrip ‚economische activiteiten’ - Openbare rechtsbijstandbureaus - Rechtsbijstanddiensten die in kader van gerechtelijke procedure tegen betaling van gedeeltelijke vergoeding door begunstigde worden verleend - Begrip ‘rechtstreeks verband’ tussen verrichte dienst en ontvangen tegenwaarde.#Zaak C-246/08.
judgment · NL · 7 July 2009
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Conclusions de l'avocat général Ruiz-Jarabo Colomer présentées le 7 juillet 2009.#Commission des Communautés européennes contre République de Finlande.#Manquement d’État - Sixième directive TVA - Articles 2, point 1, et 4, paragraphes 1 et 2 - Notion d’‘activités économiques’ - Bureaux publics d’assistance juridique - Services d’assistance juridique fournis dans le cadre d’une procédure judiciaire en contrepartie d’une contribution partielle versée par le bénéficiaire - Notion de ‘lien direct’ entre le service fourni et la contre-valeur reçue.#Affaire C-246/08.
judgment · FR · 7 July 2009
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Заключение на генералния адвокат Ruiz-Jarabo Colomer представено на7 юли 2009 г.#Комисия на Европейските общности срещу Република Финландия.#Неизпълнение на задължения от държава членка - Шеста директива ДДС - Член 2, точка 1 и член 4, параграфи 1 и 2 - Понятие за икономическа дейност - Държавни служби за правна помощ - Услуги за правна помощ, предоставяни в рамките на съдебно производство срещу заплащане на частична вноска от получателя на помощта - Понятие за "пряка връзка" между предоставената услуга и получената равностойност.#Дело C-246/08.
judgment · BG · 7 July 2009
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Julkisasiamiehen ratkaisuehdotus Ruiz-Jarabo Colomer 7 päivänä heinäkuuta 2009.#Euroopan yhteisöjen komissio vastaan Suomen tasavalta.#Jäsenyysvelvoitteiden noudattamatta jättäminen - Kuudes arvonlisäverodirektiivi - 2 artiklan 1 alakohta ja 4 artiklan 1 ja 2 kohta - Taloudellisen toiminnan käsite - Valtion oikeusaputoimistot - Tuomioistuinasiassa oikeusavun saajan maksamaa omavastuuosuutta vastaan suoritetut oikeusapupalvelut - Suoritetun palvelun ja saadun vastasuorituksen välisen suoran yhteyden käsite.#Asia C-246/08.
judgment · FI · 7 July 2009
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Förslag till avgörande av generaladvokat Ruiz-Jarabo Colomer föredraget den 7 juli 2009.#Europeiska kommissionen mot Republiken Finland.#Fördragsbrott - Sjätte mervärdesskattedirektivet - Artiklarna 2.1, 4.1 och 4.2 - Begreppet ekonomisk verksamhet - Statliga rättshjälpsbyråer - Rättshjälp som lämnas i ett domstolsärende mot att rättshjälpstagaren till viss del betalar för rättshjälpen - Begreppet ’direkt samband’ mellan tjänsten och motvärdet.#Mål C-246/08.
judgment · SV · 7 July 2009
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Conclusioni dell'avvocato generale Ruiz-Jarabo Colomer del 7 luglio 2009.#Commissione delle Comunità europee contro Repubblica di Finlandia.#Inadempimento di uno Stato - Sesta direttiva IVA - Artt. 2, punto 1, e 4, nn. 1 e 2 - Nozione di "attività economiche" - Uffici pubblici di assistenza legale - Servizi di assistenza legale forniti nell’ambito di un procedimento giudiziario dietro pagamento di un contributo da parte del beneficiario - Nozione di "nesso diretto" tra il servizio fornito e il controvalore ricevuto.#Causa C-246/08.
judgment · IT · 7 July 2009
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Conclusiones del Abogado General Ruiz-Jarabo Colomer presentadas el 7 de julio de 2009.#Comisión de las Comunidades Europeas contra República de Finlandia.#Incumplimiento de Estado - Sexta Directiva IVA - Artículos 2, número 1, y 4, apartados 1 y 2 - Concepto de "actividades económicas" - Oficinas públicas de asistencia jurídica - Servicios de asistencia jurídica prestados en el marco de un procedimiento judicial en contrapartida de una aportación parcial del beneficiario - Concepto de "relación directa" entre el servicio prestado y el contravalor recibido.#Asunto C-246/08.
judgment · ES · 7 July 2009
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Kohtujuristi ettepanek - Ruiz-Jarabo Colomer - 7. juuli 2009.#Euroopa Ühenduste Komisjon versus Soome Vabariik.#Liikmesriigi kohustuste rikkumine - Kuues käibemaksudirektiiv - Artikli 2 punkt 1, artikli 4 lõiked 1 ja 2 - Mõiste "majandustegevus" - Riigi õigusabibürood - Õigusabiteenused, mida kohtumenetluse raames osutatakse saajale osalise hüvitise eest - Osutatud teenuse ja saadud tasu vahelise otsese seose mõiste.#Kohtuasi C-246/08.
judgment · ET · 7 July 2009
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Schlussanträge des Generalanwalts Ruiz-Jarabo Colomer vom 7. Juli 2009.#Kommission der Europäischen Gemeinschaften gegen Republik Finnland.#Vertragsverletzung eines Mitgliedstaats - Sechste Mehrwertsteuerrichtlinie - Art. 2 Nr. 1 und Art. 4 Abs. 1 und 2 - Begriff ‚wirtschaftliche Tätigkeiten‘ - Öffentliche Rechtshilfebüros - Rechtsbeistand, der im Rahmen eines Gerichtsverfahrens gegen einen vom Empfänger gezahlten Teilbeitrag geleistet wird - Begriff ‚unmittelbarer Zusammenhang‘ zwischen der erbrachten Dienstleistung und dem empfangenen Gegenwert.#Rechtssache C-246/08.
judgment · DE · 7 July 2009
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Forslag til afgørelse fra generaladvokat Ruiz-Jarabo Colomer fremsat den 7. juli 2009.#Kommissionen for De Europæiske Fællesskaber mod Republikken Finland.#Traktatbrud - sjette momsdirektiv - artikel 2, nr. 1), og artikel 4, stk. 1 og 2 - begrebet »økonomisk virksomhed« - offentlige retshjælpskontorer - retshjælpsydelser i forbindelse med en retssag mod delvist vederlag betalt af retshjælpsmodtageren - begrebet »direkte sammenhæng« mellem den leverede tjenesteydelse og den modtagne modværdi.#Sag C-246/08.
judgment · DA · 7 July 2009
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Concluziile avocatului general Ruiz-Jarabo Colomer prezentate la data de 7 iulie 2009.#Comisia Comunităților Europene împotriva Republicii Finlanda.#Neîndeplinirea obligațiilor de către un stat membru - A șasea directivă TVA - Articolul 2 punctul 1 și articolul 4 alineatele (1) și (2) - Noțiunea «activități economice» - Birouri publice de asistență juridică - Servicii de asistență juridică furnizate în cadrul unei proceduri judiciare în schimbul unei contribuții parțiale plătite de beneficiar - Noțiunea «legătură directă» între serviciul furnizat și contravaloarea primită.#Cauza C-246/08.
judgment · RO · 7 July 2009
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Konklużjonijiet ta' l-Avukat Ġenerali - Ruiz-Jarabo Colomer - 7 ta' Lulju 2009.#il-Kummissjoni tal-Komunitajiet Ewropej vs ir-Repubblika tal-Finlandja.#Nuqqas ta’ Stat li jwettaq obbligu - Sitt Direttiva tal-VAT - Artikolu 2(1) u Artikolu 4(1) u (2) - Kunċett ta’ ‘attivitajiet ekonomiċi’ - Uffiċċji pubbliċi ta’ għajnuna legali - Servizzi ta’ għajnuna legali mogħtija fil-kuntest ta’ proċeduri ġudizzjarji bil-ħlas ta’ kontribuzzjoni parzjali min-naħa tal-benefiċjarju bħala korrispettiv - Kunċett ta’ ‘rabta diretta’ bejn is-servizz mogħti u l-korrispettiv riċevut.#Kawża C-246/08.
judgment · MT · 7 July 2009
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Ruiz-Jarabo Colomer főtanácsnok indítványa, az ismertetés napja: 2009. július 7.#Az Európai Közösségek Bizottsága kontra Finn Köztársaság.#Tagállami kötelezettségszegés - Hatodik HÉA-irányelv - A 2. cikk 1. pontja, valamint a 4. cikk (1) és (2) bekezdése - A »gazdasági tevékenység« fogalma - Állami jogi tanácsadó irodák - Bírósági eljárás keretében, a kedvezményezett által fizetett részbeni hozzájárulás fejében nyújtott jogi tanácsadási szolgáltatások - A nyújtott szolgáltatás és a kapott ellenérték közötti »közvetlen kapcsolat« fogalma.#C-246/08. sz. ügy.
judgment · HU · 7 July 2009
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Conclusões do advogado-geral Ruiz-Jarabo Colomer apresentadas em 7 de Julho de 2009.#Comissão das Comunidades Europeias contra República da Finlândia.#Incumprimento de Estado - Sexta Directiva IVA - Artigos 2.º, n.º 1, e 4.º, n.os 1 e 2 - Conceito de ‘actividades económicas’ - Gabinetes públicos de assistência jurídica - Serviços de assistência jurídica prestados no âmbito de um processo judicial em contrapartida de uma contribuição parcial paga pelo beneficiário - Conceito de ‘nexo directo’ entre o serviço prestado e a contrapartida recebida.#Processo C-246/08.
judgment · PT · 7 July 2009
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Προτάσεις του γενικού εισαγγελέα Ruiz-Jarabo Colomer της 7ης Ιουλίου 2009.#Επιτροπή των Ευρωπαϊκών Κοινοτήτων κατά Δημοκρατίας της Φινλανδίας.#Παράβαση κράτους μέλους - Έκτη οδηγία ΦΠΑ - Άρθρο 2, σημείο 1, και 4, παράγραφοι 1 και 2 - Έννοια της οικονομικής δραστηριότητας - Κρατικά γραφεία νομικής αρωγής - Υπηρεσίες νομικής αρωγής παρεχόμενες στο πλαίσιο διαδικασιών ενώπιον δικαστηρίων έναντι ιδίας συμμετοχής του δικαιούχου μερικής εισφοράς καταβαλλόμενης από τον χρήζοντα νομικής αρωγής - Έννοια άμεσης σχέσεως μεταξύ παρεχόμενης υπηρεσίας και αντιπαροχής.#Υπόθεση C-246/08.
judgment · EL · 7 July 2009
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Ģenerāladvokāta Ruiz-Jarabo Colomer secinājumi, sniegti 2009. gada 7.jūlijā.#Eiropas Kopienu Komisija pret Somijas Republiku.#Valsts pienākumu neizpilde - Sestā PVN direktīva - 2. panta 1. punkts un 4. panta 1. un 2. punkts - "Saimnieciskās darbības" jēdziens - Valsts juridiskās palīdzības biroji - Tiesvedības ietvaros pret palīdzības saņēmēja veiktu daļējas samaksas maksājumu sniegti juridiskās palīdzības pakalpojumi - "Tiešas saiknes" starp sniegto pakalpojumu un saņemto vērtību jēdziens.#Lieta C-246/08.
judgment · LV · 7 July 2009
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Návrhy generálneho advokáta - Ruiz-Jarabo Colomer - 7. júla 2009.#Komisia Európskych spoločenstiev proti Fínskej republike.#Nesplnenie povinnosti členským štátom - Šiesta smernica o DPH - Článok 2 bod 1 a článok 4 ods. 1 a 2 - Pojem ‚hospodárske činnosti‘ - Štátne kancelárie právnej pomoci - Služby právnej pomoci poskytované v rámci súdneho konania za čiastočný príspevok zaplatený príjemcom - Pojem ‚priama súvislosť‘ medzi poskytnutou službou a prijatou protihodnotou.#Vec C-246/08.
judgment · SK · 7 July 2009
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Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 7 July 2009.#Commission of the European Communities v Republic of Finland.#Failure of a Member State to fulfil obligations - Sixth VAT Directive - Article 2(1) and Article 4(1) and (2) - Meaning of ‘economic activities’ - Public legal aid offices - Legal aid services provided in legal proceedings in return for a part contribution paid by the recipient - Meaning of ‘direct link’ between the service rendered and the consideration received.#Case C-246/08.
judgment · EN · 7 July 2009
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62008CC0246
Open data entity: http://publications.europa.eu/resource/cellar/0086f5aa-ad8e-4ce0-ba36-4e139f537097
eurlex · 62008CC0246 · source updated 7 July 2009