Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 27 October 2009.#F. Gielen v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Direct taxation - Article 43 EC -Non-resident taxable person - Business operator - Right to a self-employed person’s deduction - Hours test - Discrimination between resident and non-resident taxable persons - Option to be treated as a resident taxable person.#Case C-440/08.

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Official report CELEX 62008CC0440 from European Union at Court of Justice of the European Union. Dated 27 October 2009. Status: decided.

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27 October 2009
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Mišljenje nezavisnog odvjetnika Ruiz-Jarabo Colomer iznesen27. listopada 2009.#F. Gielen protiv Staatssecretaris van Financiën.#Zahtjev za prethodnu odluku: Hoge Raad der Nederlanden - Nizozemska.#Članak 43. UEZ-a.#Predmet C-440/08.

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Mišljenje nezavisnog odvjetnika Ruiz-Jarabo Colomer iznesen27. listopada 2009.#F. Gielen protiv Staatssecretaris van Financiën.#Zahtjev za prethodnu odluku: Hoge Raad der Nederlanden - Nizozemska.#Članak 43. UEZ-a.#Predmet C-440/08.
judgment · HR · 27 October 2009
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Stanovisko generálního advokáta - Ruiz-Jarabo Colomer - 27 října 2009.#F. Gielen proti Staatssecretaris van Financiën.#Žádost o rozhodnutí o předběžné otázce: Hoge Raad der Nederlanden - Nizozemsko.#Přímé daně - Článek 43 ES - Daňový poplatník-nerezident - Podnikatel - Nárok na odpočet pro osoby samostatně výdělečně činné - Kritérium počtu hodin - Diskriminace mezi daňovými poplatníky-rezidenty a daňovými poplatníky-nerezidenty - Volba shodného zacházení.#Věc C-440/08.
judgment · CS · 27 October 2009
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Conclusions de l'avocat général Ruiz-Jarabo Colomer présentées le 27 octobre 2009.#F. Gielen contre Staatssecretaris van Financiën.#Demande de décision préjudicielle: Hoge Raad der Nederlanden - Pays-Bas.#Fiscalité directe - Article 43 CE - Contribuable non-résident - Entrepreneur - Droit à déduction en faveur des travailleurs indépendants - Critère horaire - Discrimination entre les contribuables résidents et non-résidents - Option d’assimilation.#Affaire C-440/08.
judgment · FR · 27 October 2009
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Schlussanträge des Generalanwalts Ruiz-Jarabo Colomer vom 27. Oktober 2009.#F. Gielen gegen Staatssecretaris van Financiën.#Ersuchen um Vorabentscheidung: Hoge Raad der Nederlanden - Niederlande.#Direkte Besteuerung - Art. 43 EG - Gebietsfremder Steuerpflichtiger - Unternehmer - Recht auf Selbständigenabzug - Stundenkriterium - Diskriminierung gebietsfremder gegenüber gebietsansässigen Steuerpflichten - Gleichstellungsoption.#Rechtssache C-440/08.
judgment · DE · 27 October 2009
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Заключение на генералния адвокат Ruiz-Jarabo Colomer представено на27 октомври 2009 г.#F. Gielen срещу Staatssecretaris van Financiën.#Искане за преюдициално заключение: Hoge Raad der Nederlanden - Нидерландия.#Пряко данъчно облагане - Член 43 ЕО - Чуждестранно данъчнозадължено лице - Предприемач - Право на приспадане в полза на самонаетите лица - Критерий за минимален брой часове - Дискриминация на чуждестранните данъчнозадължени лица в сравнение с местните данъчнозадължени лица - Възможност за приравняване.#Дело C-440/08.
judgment · BG · 27 October 2009
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Kohtujuristi ettepanek - Ruiz-Jarabo Colomer - 27. oktoober 2009.#F. Gielen versus Staatssecretaris van Financiën.#Eelotsusetaotlus: Hoge Raad der Nederlanden - Madalmaad.#Otsene maksustamine - EÜ artikkel 43 - Mitteresidendist maksumaksja - Ettevõtja - Füüsilisest isikust ettevõtjate mahaarvamisõigus - Tunnikriteerium - Mitteresidendist maksumaksjate diskrimineerimine võrreldes residendist maksumaksjatega - Samastamise võimalus.#Kohtuasi C-440/08.
judgment · ET · 27 October 2009
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Forslag til afgørelse fra generaladvokat Ruiz-Jarabo Colomer fremsat den 27. oktober 2009.#F. Gielen mod Staatssecretaris van Financiën.#Anmodning om præjudiciel afgørelse: Hoge Raad der Nederlanden - Nederlandene.#Direkte skatter - artikel 43 EF - ikke-hjemmehørende skattepligtig person - virksomhedsindehaver - fradragsret for selvstændige erhvervsdrivende - timekrav - forskel mellem hjemmehørende og ikke-hjemmehørende skattepligtige personer - mulighed for at vælge behandling som hjemmehørende skattepligtig.#Sag C-440/08.
judgment · DA · 27 October 2009
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Opinia rzecznika generalnego Ruiz-Jarabo Colomer przedstawione w dniu 27 października 2009 r.#F. Gielen przeciwko Staatssecretaris van Financiën.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: Hoge Raad der Nederlanden - Niderlandy.#Opodatkowanie bezpośrednie - Artykuł 43 WE - Podatnik niebędący rezydentem - Przedsiębiorca - Prawo do odliczenia przysługujące osobie prowadzącej działalność gospodarczą - Kryterium godzinowe - Dyskryminacja podatników niebędących rezydentami względem podatników będących rezydentami - Możliwość wyboru zrównania.#Sprawa C-440/08.
judgment · PL · 27 October 2009
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Concluziile avocatului general Ruiz-Jarabo Colomer prezentate la data de 27 octombrie 2009.#F. Gielen împotriva Staatssecretaris van Financiën.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: Hoge Raad der Nederlanden - Țările de Jos.#Fiscalitate directă - Articolul 43 CE - Contribuabil nerezident - Întreprinzător - Drept de deducere în favoarea lucrătorilor independenți - Criteriu orar - Discriminare între contribuabilii rezidenți și nerezidenți - Opțiune de asimilare.#Cauza C-440/08.
judgment · RO · 27 October 2009
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Προτάσεις του γενικού εισαγγελέα Ruiz-Jarabo Colomer της 27ης Οκτωβρίου 2009.#F. Gielen κατά Staatssecretaris van Financiën.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: Hoge Raad der Nederlanden - Κάτω Χώρες.#Άμεση φορολογία - Άρθρο 43 ΕΚ - Φορολογούμενος που είναι κάτοικος αλλοδαπής - Επιχειρηματίας - Δικαίωμα έκπτωσης υπέρ των ανεξάρτητων επαγγελματιών - Αριθμός ωρών εργασίας ως κριτήριο - Διάκριση μεταξύ φορολογούμενων κατοίκων ημεδαπής αφενός και κατοίκων αλλοδαπής αφετέρου - Δικαίωμα επιλογής της εξομοίωσης.#Υπόθεση C-440/08.
judgment · EL · 27 October 2009
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Ruiz-Jarabo Colomer főtanácsnok indítványa, az ismertetés napja: 2009. október 27.#F. Gielen kontra Staatssecretaris van Financiën.#Előzetes döntéshozatal iránti kérelem: Hoge Raad der Nederlanden - Hollandia.#Közvetlen adók - EK 43. cikk - Külföldi illetőségű adózó - Vállalkozó - Önálló vállalkozók számára biztosított adólevonási jog - Óraszám-kritérium - Belföldi és külföldi illetőségű adózók közötti hátrányos megkülönböztetés - Az összehasonlítás lehetősége.#C-440/08. sz. ügy.
judgment · HU · 27 October 2009
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Ģenerāladvokāta Ruiz-Jarabo Colomer secinājumi, sniegti 2009. gada 27.oktobrī.#F. Gielen pret Staatssecretaris van Financiën.#Lūgums sniegt prejudiciālu nolēmumu: Hoge Raad der Nederlanden - Nīderlande.#Tiešie nodokļi - EKL 43. pants - Nodokļu maksātājs nerezidents - Uzņēmējs - Tiesības uz pašnodarbinātas personas izdevumu atskaitījumu - Stundu kritērijs - Diskriminācija nodokļu maksātāju rezidentu un nodokļu maksātāju nerezidentu starpā - Pielīdzināšanas iespēja.#Lieta C-440/08.
judgment · LV · 27 October 2009
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Návrhy generálneho advokáta - Ruiz-Jarabo Colomer - 27. októbra 2009.#F. Gielen proti Staatssecretaris van Financiën.#Návrh na začatie prejudiciálneho konania: Hoge Raad der Nederlanden - Holandsko.#Priame dane - Článok 43 ES - Daňovník nerezident - Podnikateľ - Právo na odpočet pre samostatne zárobkovo činné osoby - Kritérium počtu hodín - Diskriminácia medzi daňovníkmi rezidentmi a nerezidentmi - Voľba rovnakého zaobchádzania.#Vec C-440/08.
judgment · SK · 27 October 2009
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Julkisasiamiehen ratkaisuehdotus Ruiz-Jarabo Colomer 27 päivänä lokakuuta 2009.#F. Gielen vastaan Staatssecretaris van Financiën.#Ennakkoratkaisupyyntö: Hoge Raad der Nederlanden - Alankomaat.#Välitön verotus - EY 43 artikla - Ulkomailla asuva verovelvollinen - Yrittäjä - Itsenäisten ammatinharjoittajien verovähennysoikeus - Tuntiehto - Syrjintä maassa asuvien ja ulkomailla asuvien verovelvollisten välillä - Rinnastusoptio.#Asia C-440/08.
judgment · FI · 27 October 2009
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Konklużjonijiet ta' l-Avukat Ġenerali - Ruiz-Jarabo Colomer - 27 ta' Ottubru 2009.#F. Gielen vs Staatssecretaris van Financiën.#Talba għal deċiżjoni preliminari: Hoge Raad der Nederlanden - l-Olanda.#Tassazzjoni diretta - Artikolu 43 KE - Persuna taxxabbli mhux residenti - Imprenditur - Dritt għal tnaqqis favur persuni li jaħdmu għal rashom - Kriterju tas-sigħat - Diskriminazzjoni bejn il-persuni taxxabbli residenti u dawk li mhumiex residenti - Għażla ta’ assimilazzjoni.#Kawża C-440/08.
judgment · MT · 27 October 2009
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Generalinio advokato Ruiz-Jarabo Colomer išvada, pateikta 2009 m. spalio 27 d.#F. Gielen prieš Staatssecretaris van Financiën.#Prašymas priimti prejudicinį sprendimą: Hoge Raad der Nederlanden - Nyderlandai.#Tiesioginiai mokesčiai - EB 43 straipsnis - Mokesčių mokėtojas ne rezidentas - Verslininkas - Savarankiškai dirbantiems asmenims leidžiama atskaita - Darbo valandų kriterijus - Diskriminacija tarp mokesčių mokėtojų rezidentų ir ne rezidentų - Asimiliavimo galimybė.#Byla C-440/08.
judgment · LT · 27 October 2009
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Sklepni predlogi generalnega pravobranilca - Ruiz-Jarabo Colomer - 27. oktobra 2009.#F. Gielen proti Staatssecretaris van Financiën.#Predlog za sprejetje predhodne odločbe: Hoge Raad der Nederlanden - Nizozemska.#Neposredna obdavčitev - Člen 43 ES - Davčni zavezanec nerezident - Podjetnik - Pravica do odbitka za samozaposlene osebe - Merilo števila ur - Diskriminacija med davčnimi zavezanci rezidenti in nerezidenti - Izbira obdavčenja kot za rezidenta.#Zadeva C-440/08.
judgment · SL · 27 October 2009
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Conclusões do advogado-geral Ruiz-Jarabo Colomer apresentadas em 27 de Outubro de 2009.#F. Gielen contra Staatssecretaris van Financiën.#Pedido de decisão prejudicial: Hoge Raad der Nederlanden - Países Baixos.#Fiscalidade directa - Artigo 43.º CE - Contribuinte não residente - Empresário - Direito a dedução concedido aos trabalhadores independentes - Critério das horas trabalhadas - Discriminação entre os contribuintes residentes e os não residentes - Opção de equiparação.#Processo C-440/08.
judgment · PT · 27 October 2009
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Conclusiones del Abogado General Ruiz-Jarabo Colomer presentadas el 27 de octubre de 2009.#F. Gielen contra Staatssecretaris van Financiën.#Petición de decisión prejudicial: Hoge Raad der Nederlanden - Países Bajos.#Fiscalidad directa - Artículo 43 CE - Sujeto pasivo no residente - Empresario - Derecho a una deducción en favor de los trabajadores por cuenta propia - Criterio horario - Discriminación entre sujetos pasivos residentes y no residentes - Opción de equiparación.#Asunto C-440/08.
judgment · ES · 27 October 2009
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Förslag till avgörande av generaladvokat Ruiz-Jarabo Colomer föredraget den 27 oktober 2009.#F. Gielen mot Staatssecretaris van Financiën.#Begäran om förhandsavgörande: Hoge Raad der Nederlanden - Nederländerna.#Direkt beskattning - Artikel 43 EG - Skattskyldig person som saknar hemvist i landet - Entreprenör - Rätt till egenföretagaravdrag - Timkriterium - Diskriminering mellan skattskyldiga personer som har hemvist i landet i förhållande till skattskyldiga personer som saknar hemvist i landet - Assimilationsvalmöjlighet.#Mål C-440/08.
judgment · SV · 27 October 2009
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Conclusie van advocaat-generaal Ruiz-Jarabo Colomer van 27 oktober 2009.#F. Gielen tegen Staatssecretaris van Financiën.#Verzoek om een prejudiciële beslissing: Hoge Raad der Nederlanden - Nederland.#Directe belastingen - Artikel 43 EG - Buitenlandse belastingplichtige - Ondernemer - Recht op zelfstandigenaftrek - Urencriterium - Discriminatie tussen binnenlandse en buitenlandse belastingplichtigen - Keuze voor behandeling als binnenlandse belastingplichtige.#Zaak C-440/08.
judgment · NL · 27 October 2009
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Conclusioni dell'avvocato generale Ruiz-Jarabo Colomer del 27 ottobre 2009.#F. Gielen contro Staatssecretaris van Financiën.#Domanda di pronuncia pregiudiziale: Hoge Raad der Nederlanden - Paesi Bassi.#Fiscalità diretta - Art. 43 CE - Contribuente non residente - Imprenditore - Diritto a deduzione a favore di lavoratori autonomi - Criterio orario - Discriminazione tra i contribuenti residenti e non residenti - Opzione di equiparazione.#Causa C-440/08.
judgment · IT · 27 October 2009
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Opinion of Mr Advocate General Ruiz-Jarabo Colomer delivered on 27 October 2009.#F. Gielen v Staatssecretaris van Financiën.#Reference for a preliminary ruling: Hoge Raad der Nederlanden - Netherlands.#Direct taxation - Article 43 EC -Non-resident taxable person - Business operator - Right to a self-employed person’s deduction - Hours test - Discrimination between resident and non-resident taxable persons - Option to be treated as a resident taxable person.#Case C-440/08.
judgment · EN · 27 October 2009
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Official source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62008CC0440
Open data entity: http://publications.europa.eu/resource/cellar/302725d0-4741-43de-bddd-1156715bbd9a
eurlex · 62008CC0440 · source updated 27 October 2009