European Union · Report · CC
CELEX 62008CC0581
Opinion of Mr Advocate General Jääskinen delivered on 15 April 2010.#EMI Group Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London Tribunal Centre - United Kingdom.#Sixth VAT Directive - Second sentence of Article 5(6) - Concept of ‘samples’ - Concept of ‘gifts of small value’ - Recorded music - Distribution free of charge for promotional purposes.#Case C-581/08.
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15 April 2010
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15 April 2010
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Official report CELEX 62008CC0581 from European Union at Court of Justice of the European Union. Dated 15 April 2010. Status: decided.
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Opinion of Mr Advocate General Jääskinen delivered on 15 April 2010.#EMI Group Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Reference for a preliminary ruling: VAT and Duties Tribunal, London Tribunal Centre - United Kingdom.#Sixth VAT Directive - Second sentence of Article 5(6) - Concept of ‘samples’ - Concept of ‘gifts of small value’ - Recorded music - Distribution free of charge for promotional purposes.#Case C-581/08.
judgment · EN · 15 April 2010
Mišljenje nezavisnog odvjetnika Jääskinen iznesen15. travnja 2010.#EMI Group Ltd protiv The Commissioners for Her Majesty's Revenue and Customs.#Zahtjev za prethodnu odluku: VAT and Duties Tribunal, London Tribunal Centre - Ujedinjena Kraljevina.#Šesta direktiva o PDV-u.#Predmet C-581/08.
judgment · HR · 15 April 2010
Conclusie van advocaat-generaal Jääskinen van 15 april 2010.#EMI Group Ltd tegen The Commissioners for Her Majesty's Revenue and Customs.#Verzoek om een prejudiciële beslissing: VAT and Duties Tribunal, London Tribunal Centre - Verenigd Koninkrijk.#Zesde btw-richtlijn - Artikel 5, lid 6, tweede volzin - Begrip ‚monster’ - Begrip ‚geschenken van geringe waarde’ - Muziekopnames - Gratis verstrekking voor promotiedoeleinden.#Zaak C-581/08.
judgment · NL · 15 April 2010
Ģenerāladvokāta Jääskinen secinājumi, sniegti 2010. gada 15.aprīlī.#EMI Group Ltd pret The Commissioners for Her Majesty's Revenue and Customs.#Lūgums sniegt prejudiciālu nolēmumu: VAT and Duties Tribunal, London Tribunal Centre - Apvienotā Karaliste.#Sestā PVN direktīva - 5. panta 6. punkta otrais teikums - Paraugu jēdziens - Jēdziens "mazas vērtības dāvanas" - Mūzikas ieraksti - Izsniegšana bez maksas reklāmas nolūkos.#Lieta C-581/08.
judgment · LV · 15 April 2010
Conclusions de l'avocat général Jääskinen présentées le 15 avril 2010.#EMI Group Ltd contre The Commissioners for Her Majesty's Revenue and Customs.#Demande de décision préjudicielle: VAT and Duties Tribunal, London Tribunal Centre - Royaume-Uni.#Sixième directive TVA - Article 5, paragraphe 6, seconde phrase - Notion d’‘échantillons’ - Notion de ‘cadeaux de faible valeur’ - Enregistrements musicaux - Distribution gratuite à des fins promotionnelles.#Affaire C-581/08.
judgment · FR · 15 April 2010
Schlussanträge des Generalanwalts Jääskinen vom 15. April 2010.#EMI Group Ltd gegen The Commissioners for Her Majesty's Revenue and Customs.#Ersuchen um Vorabentscheidung: VAT and Duties Tribunal, London Tribunal Centre - Vereinigtes Königreich.#Sechste Mehrwertsteuerrichtlinie - Art. 5 Abs. 6 Satz 2 - Begriff ‚Warenmuster‘ - Begriff ‚Geschenke von geringem Wert‘ - Musikaufnahmen - Unentgeltliche Abgabe zu Werbezwecken.#Rechtssache C-581/08.
judgment · DE · 15 April 2010
Opinia rzecznika generalnego Jääskinen przedstawione w dniu 15 kwietnia 2010 r.#EMI Group Ltd przeciwko The Commissioners for Her Majesty's Revenue and Customs.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym: VAT and Duties Tribunal, London Tribunal Centre - Zjednoczone Królestwo.#Szósta dyrektywa VAT - Artykuł 5 ust. 6 zdanie drugie - Pojęcie "próbka" - Pojęcie "prezent o małej wartości" - Nagrania muzyczne - Bezpłatne rozpowszechnianie w celach promocyjnych.#Sprawa C-581/08.
judgment · PL · 15 April 2010
Konklużjonijiet ta' l-Avukat Ġenerali - Jääskinen - 15 ta' April 2010.#EMI Group Ltd vs The Commissioners for Her Majesty's Revenue and Customs.#Talba għal deċiżjoni preliminari: VAT and Duties Tribunal, London Tribunal Centre - ir-Renju Unit.#Sitt Direttiva tal-VAT - It-tieni sentenza tal-Artikolu 5(6) - Kunċett ta’‘kampjuni’ - Kunċett ta’ ‘rigali ta’ valur żgħir’ - Mużika reġistrata - Distribuzzjoni bla ħlas għal skopijiet promozzjonali.#Kawża C-581/08.
judgment · MT · 15 April 2010
Jääskinen főtanácsnok indítványa, az ismertetés napja: 2010. április 15.#EMI Group Ltd kontra The Commissioners for Her Majesty's Revenue and Customs.#Előzetes döntéshozatal iránti kérelem: VAT and Duties Tribunal, London Tribunal Centre - Egyesült Királyság.#Hatodik HÉA-irányelv - Az 5. cikk (6) bekezdésének második mondata - A »termékminták« fogalma - A »kis értékű ajándékok« fogalma - Zenei felvételek - Népszerűsítési céllal történő ingyenes terjesztés.#C-581/08. sz. ügy.
judgment · HU · 15 April 2010
Conclusões do advogado-geral Jääskinen apresentadas em 15 de Abril de 2010.#EMI Group Ltd contra The Commissioners for Her Majesty's Revenue and Customs.#Pedido de decisão prejudicial: VAT and Duties Tribunal, London Tribunal Centre - Reino Unido.#Sexta Directiva IVA - Artigo 5.º, n.º 6, segundo período - Conceito de ‘amostras’ - Conceito de ‘ofertas de pequeno valor’ - Gravações musicais - Distribuição gratuita para fins promocionais.#Processo C-581/08.
judgment · PT · 15 April 2010
Forslag til afgørelse fra generaladvokat Jääskinen fremsat den 15. april 2010.#EMI Group Ltd mod The Commissioners for Her Majesty's Revenue and Customs.#Anmodning om præjudiciel afgørelse: VAT and Duties Tribunal, London Tribunal Centre - Forenede Kongerige.#Sjette momsdirektiv - artikel 5, stk. 6, andet punktum - begrebet »vareprøver« - begrebet »gaver af ringe værdi« - indspillet musik - vederlagsfri uddeling i reklameøjemed.#Sag C-581/08.
judgment · DA · 15 April 2010
Förslag till avgörande av generaladvokat Jääskinen föredraget den 15 april 2010.#EMI Group Ltd mot The Commissioners for Her Majesty's Revenue and Customs.#Begäran om förhandsavgörande: VAT and Duties Tribunal, London Tribunal Centre - Förenade kungariket.#Sjätte mervärdesskattedirektivet - Artikel 5.6 andra meningen - Begreppet ’varuprov’ - Begreppet ’gåvor av ringa värde’ - Musikinspelningar - Gratis utdelning i marknadsföringssyften.#Mål C-581/08.
judgment · SV · 15 April 2010
Conclusiones del Abogado General Jääskinen presentadas el 15 de abril de 2010.#EMI Group Ltd contra The Commissioners for Her Majesty's Revenue and Customs.#Petición de decisión prejudicial: VAT and Duties Tribunal, London Tribunal Centre - Reino Unido.#Sexta Directiva IVA - Artículo 5, apartado 6, última frase - Concepto de muestras comerciales - Concepto de obsequios de escaso valor - Grabaciones musicales - Distribución a título gratuito con finalidad de promoción.#Asunto C-581/08.
judgment · ES · 15 April 2010
Заключение на генералния адвокат Jääskinen представено на15 април 2010 г.#EMI Group Ltd срещу The Commissioners for Her Majesty's Revenue and Customs.#Искане за преюдициално заключение: VAT and Duties Tribunal, London Tribunal Centre - Обединеното кралство.#Шеста директива ДДС - Член 5, параграф 6, второ изречение - Понятието "мостри" - Понятието "подаръци с малка стойност" - Музикални записи - Безвъзмездно разпространение с цел популяризиране.#Дело C-581/08.
judgment · BG · 15 April 2010
Julkisasiamiehen ratkaisuehdotus Jääskinen 15 päivänä huhtikuuta 2010.#EMI Group Ltd vastaan The Commissioners for Her Majesty's Revenue and Customs.#Ennakkoratkaisupyyntö: VAT and Duties Tribunal, London Tribunal Centre - Yhdistynyt kuningaskunta.#Kuudes arvonlisäverodirektiivi - 5 artiklan 6 kohdan toinen virke - Näytekappaleiden käsite - Vähäarvoisten lahjojen käsite - Musiikkiäänitteet - Ilmaisjakelu myynninedistämistarkoituksiin.#Asia C-581/08.
judgment · FI · 15 April 2010
Návrhy generálneho advokáta - Jääskinen - 15. apríla 2010.#EMI Group Ltd proti The Commissioners for Her Majesty's Revenue and Customs.#Návrh na začatie prejudiciálneho konania: VAT and Duties Tribunal, London Tribunal Centre - Spojené kráľovstvo.#Šiesta smernica o DPH - Článok 5 ods. 6 druhá veta - Pojem ‚vzorky‘- Pojem ‚dary nízkej hodnoty‘ - Hudobné nahrávky - Bezplatná distribúcia na propagačné účely.#Vec C-581/08.
judgment · SK · 15 April 2010
Sklepni predlogi generalnega pravobranilca - Jääskinen - 15. aprila 2010.#EMI Group Ltd proti The Commissioners for Her Majesty's Revenue and Customs.#Predlog za sprejetje predhodne odločbe: VAT and Duties Tribunal, London Tribunal Centre - Združeno kraljestvo.#Šesta direktiva o DDV - Člen 5(6), drugi stavek - Pojem ‚vzorci‘ - Pojem ‚darila manjših vrednosti‘ - Glasbeni posnetki - Brezplačno razdeljevanje v promocijske namene.#Zadeva C-581/08.
judgment · SL · 15 April 2010
Concluziile avocatului general Jääskinen prezentate la data de 15 aprilie 2010.#EMI Group Ltd împotriva The Commissioners for Her Majesty's Revenue and Customs.#Cerere având ca obiect pronunțarea unei hotărâri preliminare: VAT and Duties Tribunal, London Tribunal Centre - Regatul Unit.#A șasea directivă TVA - Articolul 5 alineatul (6) a doua teză - Noțiunea «mostre» - Noțiunea «cadouri de mică valoare» - Înregistrări muzicale - Distribuție cu titlu gratuit în scopuri promoționale.#Cauza C-581/08.
judgment · RO · 15 April 2010
Προτάσεις του γενικού εισαγγελέα Jääskinen της 15ης Απριλίου 2010.#EMI Group Ltd κατά The Commissioners for Her Majesty's Revenue and Customs.#Αίτηση για την έκδοση προδικαστικής αποφάσεως: VAT and Duties Tribunal, London Tribunal Centre - Ηνωμένο Βασίλειο.#Έκτη οδηγία ΦΠΑ - Άρθρο 5, παράγραφος 6, δεύτερη περίοδος - Έννοια του όρου "δείγματα" - Έννοια του όρου "δώρα μικρής αξίας" - Μουσικές ηχογραφήσεις - Δωρεάν διανομή για διαφημιστικούς σκοπούς.#Υπόθεση C-581/08.
judgment · EL · 15 April 2010
Stanovisko generálního advokáta - Jääskinen - 15 dubna 2010.#EMI Group Ltd proti The Commissioners for Her Majesty's Revenue and Customs.#Žádost o rozhodnutí o předběžné otázce: VAT and Duties Tribunal, London Tribunal Centre - Spojené království.#Šestá směrnice o DPH - Článek 5 odst. 6 druhá věta - Pojem ‚vzorek‘ - Pojem ‚dárky malé hodnoty‘ - Hudební nahrávky - Bezplatná distribuce výrobku pro propagační účely.#Věc C-581/08.
judgment · CS · 15 April 2010
Generalinio advokato Jääskinen išvada, pateikta 2010 m. balanžio 15 d.#EMI Group Ltd prieš The Commissioners for Her Majesty's Revenue and Customs.#Prašymas priimti prejudicinį sprendimą: VAT and Duties Tribunal, London Tribunal Centre - Jungtinė Karalystė.#Šeštoji PVM direktyva - 5 straipsnio 6 dalies antras sakinys - Sąvoka "pavyzdys" - Sąvoka "nedidelės vertės dovana" - Muzikos įrašai - Nemokamas platinimas reklamos tikslais.#Byla C-581/08.
judgment · LT · 15 April 2010
Kohtujuristi ettepanek - Jääskinen - 15. aprill 2010.#EMI Group Ltd versus The Commissioners for Her Majesty's Revenue and Customs.#Eelotsusetaotlus: VAT and Duties Tribunal, London Tribunal Centre - Ühendkuningriik.#Kuues käibemaksudirektiiv - Artikli 5 lõike 6 teine lause - Mõiste "näidised" - Mõiste "väikese väärtusega kingid" - Muusikasalvestised - Tasuta levitamine müügiedenduse eesmärgil.#Kohtuasi C-581/08.
judgment · ET · 15 April 2010
Conclusioni dell'avvocato generale Jääskinen del 15 aprile 2010.#EMI Group Ltd contro The Commissioners for Her Majesty's Revenue and Customs.#Domanda di pronuncia pregiudiziale: VAT and Duties Tribunal, London Tribunal Centre - Regno Unito.#Sesta direttiva IVA - Art. 5, n. 6, seconda frase - Nozione di "campioni" - Nozione di "regali di scarso valore" - Registrazioni musicali - Distribuzione gratuita a fini promozionali.#Causa C-581/08.
judgment · IT · 15 April 2010
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