Opinion of Mr Advocate General Poiares Maduro delivered on 9 July 2009.#SPÖ Landesorganisation Kärnten v Finanzamt Klagenfurt.#Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.#VAT - Entitlement to deduct input tax - Concept of ‘economic activities’ - Regional groups of a political party - Advertising activities benefiting the party’s local groups - Expenditure relating to those activities exceeding income.#Case C-267/08.

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

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9 July 2009

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9 July 2009 · Decided

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Official report CELEX 62008CC0267 from European Union at Court of Justice of the European Union. Dated 9 July 2009. Status: decided.

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9 July 2009
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Mišljenje nezavisnog odvjetnika Poiares Maduro iznesen9. srpnja 2009.#SPÖ Landesorganisation Kärnten protiv Finanzamt Klagenfurt.#Zahtjev za prethodnu odluku: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austrija.#PDV.#Predmet C-267/08.

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Mišljenje nezavisnog odvjetnika Poiares Maduro iznesen9. srpnja 2009.#SPÖ Landesorganisation Kärnten protiv Finanzamt Klagenfurt.#Zahtjev za prethodnu odluku: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austrija.#PDV.#Predmet C-267/08.
judgment · HR · 9 July 2009
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Conclusions de l'avocat général Poiares Maduro présentées le 9 juillet 2009.#SPÖ Landesorganisation Kärnten contre Finanzamt Klagenfurt.#Demande de décision préjudicielle: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Autriche.#TVA - Droit à déduction de la taxe payée en amont - Notion d''activités économiques' - Organisation régionale d'un parti politique - Activités publicitaires bénéficiant aux organisations locales du parti - Dépenses afférentes à ces activités dépassant les revenus.#Affaire C-267/08.
judgment · FR · 9 July 2009
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Conclusões do advogado-geral Poiares Maduro apresentadas em 9 de Julho de 2009.#SPÖ Landesorganisation Kärnten contra Finanzamt Klagenfurt.#Pedido de decisão prejudicial: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Áustria.#IVA - Direito à dedução do imposto pago a montante - Conceito de ‘actividades económicas’ - Organização regional de um partido político - Actividades publicitárias que beneficiam as organizações locais do partido - Despesas relativas a essas actividades que excedem os rendimentos.#Processo C-267/08.
judgment · PT · 9 July 2009
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Generalinio advokato Poiares Maduro išvada, pateikta 2009 m. liepos 9 d.#SPÖ Landesorganisation Kärnten prieš Finanzamt Klagenfurt.#Prašymas priimti prejudicinį sprendimą: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austrija.#PVM - Pirkimo mokesčio atskaita - Sąvoka "ekonominė veikla" - Politinės partijos regioninė organizacija - Partijos vietos organizacijoms naudinga reklamos veikla - Su šia veikla susijusios pajamas viršijančios išlaidos.#Byla C-267/08.
judgment · LT · 9 July 2009
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Stanovisko generálního advokáta - Poiares Maduro - 9 července 2009.#SPÖ Landesorganisation Kärnten proti Finanzamt Klagenfurt.#Žádost o rozhodnutí o předběžné otázce: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Rakousko.#DPH - Nárok na odpočet daně uhrazené na vstupu - Pojem ,hospodářské činnosti‘ - Okresní organizace politické strany - Propagační činnosti ve prospěch místních organizací strany - Výdaje související s těmito činnostmi převyšující příjmy.#Věc C-267/08.
judgment · CS · 9 July 2009
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Заключение на генералния адвокат Poiares Maduro представено на9 юли 2009 г.#SPÖ Landesorganisation Kärnten срещу Finanzamt Klagenfurt.#Искане за преюдициално заключение: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Австрия.#ДДС - Право на приспадане на заплатения по получени доставки данък - Понятие за икономическа дейност - Областна организация на политическа партия - Рекламни дейности в полза на местните организации на партията - Свързани с тези дейности разходи, които превишават приходите.#Дело C-267/08.
judgment · BG · 9 July 2009
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Sklepni predlogi generalnega pravobranilca - Poiares Maduro - 9. julija 2009.#SPÖ Landesorganisation Kärnten proti Finanzamt Klagenfurt.#Predlog za sprejetje predhodne odločbe: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Avstrija.#DDV - Pravica do odbitka vstopnega davka - Pojem ‚gospodarske dejavnosti‘ - Okrajna skupina politične stranke - Oglaševalske dejavnosti v korist lokalnih organizacij stranke - Izdatki v zvezi s temi dejavnostmi, ki presegajo prihodke.#Zadeva C-267/08.
judgment · SL · 9 July 2009
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Ģenerāladvokāta Poiares Maduro secinājumi, sniegti 2009. gada 9.jūlijā.#SPÖ Landesorganisation Kärnten pret Finanzamt Klagenfurt.#Lūgums sniegt prejudiciālu nolēmumu: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austrija.#PVN - Tiesības atskaitīt samaksāto priekšnodokli - Jēdziens "saimnieciskas darbības" - Politiskas partijas reģionālā organizācija - Reklāmas darbības par labu partijas apakšorganizācijām - Ar šīm darbībām saistītie, ieņēmumus pārsniedzošie izdevumi.#Lieta C-267/08.
judgment · LV · 9 July 2009
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Förslag till avgörande av generaladvokat Poiares Maduro föredraget den 9 juli 2009.#SPÖ Landesorganisation Kärnten mot Finanzamt Klagenfurt.#Begäran om förhandsavgörande: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Österrike.#Mervärdesskatt - Rätt till avdrag för ingående skatt - Begreppet ekonomisk verksamhet - Regional organisation inom ett politiskt parti - Marknadsföringsåtgärder till förmån för ett partis lokala organisationer - Utgifterna för dessa åtgärder överstiger inkomsterna.#Mål C-267/08.
judgment · SV · 9 July 2009
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Forslag til afgørelse fra generaladvokat Poiares Maduro fremsat den 9. juli 2009.#SPÖ Landesorganisation Kärnten mod Finanzamt Klagenfurt.#Anmodning om præjudiciel afgørelse: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Østrig.#Moms - retten til at fradrage indgående afgift - begrebet økonomisk virksomhed - et politisk partis delstatsorganisation - reklamevirksomhed til fordel for partiets kredsorganisationer - de med denne virksomhed forbundne udgifter overstiger indtægterne.#Sag C-267/08.
judgment · DA · 9 July 2009
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Schlussanträge des Generalanwalts Poiares Maduro vom 9. Juli 2009.#SPÖ Landesorganisation Kärnten gegen Finanzamt Klagenfurt.#Ersuchen um Vorabentscheidung: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Österreich.#Mehrwertsteuer - Recht zum Vorsteuerabzug - Begriff ‚wirtschaftliche Tätigkeiten‘ - Regionale Organisation einer politischen Partei - Werbeaktivitäten zugunsten der Unterorganisationen der Partei - Aufwendungen aus diesen Aktivitäten, die die Einnahmen übersteigen.#Rechtssache C-267/08.
judgment · DE · 9 July 2009
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Opinia rzecznika generalnego Poiares Maduro przedstawione w dniu 9 lipca 2009 r.#SPÖ Landesorganisation Kärnten przeciwko Finanzamt Klagenfurt.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.#Podatek VAT - Prawo do odliczenia podatku naliczonego - Pojęcie działalności gospodarczej - Regionalny oddział partii politycznej - Działalność reklamowa na rzecz lokalnych oddziałów partii - Związane z tą działalnością koszty, które przekraczają przychody.#Sprawa C-267/08.
judgment · PL · 9 July 2009
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Conclusioni dell'avvocato generale Poiares Maduro del 9 luglio 2009.#SPÖ Landesorganisation Kärnten contro Finanzamt Klagenfurt.#Domanda di pronuncia pregiudiziale: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.#IVA - Diritto alla detrazione dell’imposta assolta a monte - Nozione di "attività economiche" - Organizzazione regionale di un partito politico - Attività pubblicitarie a favore delle organizzazioni locali del partito - Spese relative a tali attività che oltrepassano le entrate.#Causa C-267/08.
judgment · IT · 9 July 2009
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Konklużjonijiet ta' l-Avukat Ġenerali - Poiares Maduro - 9 ta' Lulju 2009.#SPÖ Landesorganisation Kärnten vs Finanzamt Klagenfurt.#Talba għal deċiżjoni preliminari: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - l-Awstrija.#VAT - Dritt għal tnaqqis tat-taxxa tal-input imħallsa - Kunċett ta’ ‛attivitajiet ekonomiċi’ - Organizzazzjoni reġjonali ta’ partit politiku - Attivitajiet ta’ pubbliċità li minnhom jibbenefikaw l-organizzazzjonijiet lokali tal-partit - Spejjeż relatati ma’ dawn l-attivitajiet li jeċċedu d-dħul.#Kawża C-267/08.
judgment · MT · 9 July 2009
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Julkisasiamiehen ratkaisuehdotus Poiares Maduro 9 päivänä heinäkuuta 2009.#SPÖ Landesorganisation Kärnten vastaan Finanzamt Klagenfurt.#Ennakkoratkaisupyyntö: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Itävalta.#Arvonlisävero - Oikeus ostoihin sisältyvän veron vähentämiseen - Taloudellisen toiminnan käsite - Poliittisen puolueen aluejärjestö - Puolueen paikallisjärjestöjä hyödyttävä mainostoiminta - Mainitunlaiseen toimintaan liittyvät kulut, jotka ovat suurempia kuin tulot.#Asia C-267/08.
judgment · FI · 9 July 2009
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Conclusiones del Abogado General Poiares Maduro presentadas el 9 de julio de 2009.#SPÖ Landesorganisation Kärnten contra Finanzamt Klagenfurt.#Petición de decisión prejudicial: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.#IVA - Derecho a la deducción del impuesto soportado - Concepto de "actividades económicas" - Organización regional de un partido político - Actividades publicitarias en favor de las organizaciones locales del partido - Gastos correspondientes a dichas actividades y que superan los ingresos.#Asunto C-267/08.
judgment · ES · 9 July 2009
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Concluziile avocatului general Poiares Maduro prezentate la data de 9 iulie 2009.#SPÖ Landesorganisation Kärnten împotriva Finanzamt Klagenfurt.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.#TVA - Dreptul de deducere a taxei achitate în amonte - Noțiunea «activitate economică» - Organizația regională a unui partid politic - Activități de publicitate în beneficiul organizațiilor locale ale partidului - Cheltuieli aferente acestor activități care depășesc veniturile.#Cauza C-267/08.
judgment · RO · 9 July 2009
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Poiares Maduro főtanácsnok indítványa, az ismertetés napja: 2009. július 9.#SPÖ Landesorganisation Kärnten kontra Finanzamt Klagenfurt.#Előzetes döntéshozatal iránti kérelem: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Ausztria.#HÉA - Az előzetesen felszámított HÉA-ra vonatkozó adólevonási jog - A »gazdasági tevékenység« fogalma - Politikai párt körzeti szervezete - A párt helyi szervezeteinek javára végzett hirdetési tevékenység - Az e tevékenységhez kapcsolódó, a bevételeket meghaladó kiadások.#C-267/08. sz. ügy.
judgment · HU · 9 July 2009
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Προτάσεις του γενικού εισαγγελέα Poiares Maduro της 9ης Ιουλίου 2009.#SPÖ Landesorganisation Kärnten κατά Finanzamt Klagenfurt.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Αυστρία.#ΦΠΑ - Έκπτωση του φόρου επί των εισροών - Έννοια των "οικονομικών δραστηριοτήτων" - Περιφερειακή οργάνωση πολιτικού κόμματος - Δραστηριότητες διαφήμισης προς όφελος των τοπικών οργανώσεων του κόμματος - Δαπάνες για τις δραστηριότητες αυτές που υπερβαίνουν τα έσοδα.#Υπόθεση C-267/08.
judgment · EL · 9 July 2009
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Conclusie van advocaat-generaal Poiares Maduro van 9 juli 2009.#SPÖ Landesorganisation Kärnten tegen Finanzamt Klagenfurt.#Verzoek om een prejudiciële beslissing: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Oostenrijk.#Btw - Recht op aftrek van voorbelasting - Begrip ‚economische activiteiten’ - Regionale organisatie van politieke partij - Propaganda-activiteiten die ten goede komen aan plaatselijke organisaties van partij - Uitgaven die verband houden met dergelijke activiteiten en inkomsten overschrijden.#Zaak C-267/08.
judgment · NL · 9 July 2009
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Návrhy generálneho advokáta - Poiares Maduro - 9. júla 2009.#SPÖ Landesorganisation Kärnten proti Finanzamt Klagenfurt.#Návrh na začatie prejudiciálneho konania: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Rakúsko.#DPH - Nárok na odpočet dane zaplatenej na vstupe - Pojem ‚hospodárska činnosť‘ - Regionálna organizácia politickej strany - Propagačná činnosť v prospech miestnych straníckych organizácií - Výdavky na túto činnosť prevyšujúce príjmy.#Vec C-267/08.
judgment · SK · 9 July 2009
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Kohtujuristi ettepanek - Poiares Maduro - 9. juuli 2009.#SPÖ Landesorganisation Kärnten versus Finanzamt Klagenfurt.#Eelotsusetaotlus: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.#Käibemaks - Sisendkäibemaksu mahaarvamise õigus - Mõiste "majandustegevus" - Erakonna piirkondlik organisatsioon - Reklaamitegevus erakonna kohalike organisatsioonide kasuks - Selle tegevusega seotud kulud, mis ületavad tulusid.#Kohtuasi C-267/08.
judgment · ET · 9 July 2009
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Opinion of Mr Advocate General Poiares Maduro delivered on 9 July 2009.#SPÖ Landesorganisation Kärnten v Finanzamt Klagenfurt.#Reference for a preliminary ruling: Unabhängiger Finanzsenat, Außenstelle Klagenfurt - Austria.#VAT - Entitlement to deduct input tax - Concept of ‘economic activities’ - Regional groups of a political party - Advertising activities benefiting the party’s local groups - Expenditure relating to those activities exceeding income.#Case C-267/08.
judgment · EN · 9 July 2009
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62008CC0267
Open data entity: http://publications.europa.eu/resource/cellar/bb2b8bb4-b077-48e9-a281-5eab6f5fc2b2
eurlex · 62008CC0267 · source updated 9 July 2009