Opinion of Advocate General Kokott delivered on 21 December 2016.#Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Supply of restaurant and entertainment services by an educational establishment to a limited public in return for consideration.#Case C-699/15.

Timeline

1. 21 December 2016

   Decided

   Source: work_date_document

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

23 official files

• Opinion of Advocate General Kokott delivered on 21 December 2016.#Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College.#Request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division).#Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Supply of restaurant and entertainment services by an educational establishment to a limited public in return for consideration.#Case C-699/15.

  judgment · EN · 21 December 2016

  DownloadOpen at official source

• Conclusiones de la Abogado General Sra. J. Kokott, presentadas el 21 de diciembre de 2016.#Commissioners for Her Majesty's Revenue & Customs contra Brockenhurst College.#Petición de decisión prejudicial planteada por la Court of Appeal (England & Wales) (Civil Division).#Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Exenciones — Prestaciones de servicios de restauración y de entretenimiento realizadas a título oneroso por un centro educativo en beneficio de un público restringido.#Asunto C-699/15.

  judgment · ES · 21 December 2016

  DownloadOpen at official source

• Sklepni predlogi generalne pravobranilke J. Kokott, predstavljeni 21. decembra 2016.#Commissioners for Her Majesty's Revenue & Customs proti Brockenhurst College.#Predlog za sprejetje predhodne odločbe, ki ga je vložilo Court of Appeal (England & Wales) (Civil Division).#Predhodno odločanje – Obdavčenje – Davek na dodano vrednost (DDV) – Direktiva 2006/112/ES – Oprostitve – Restavracijske storitve in storitve s področja zabave, ki jih izobraževalna ustanova opravi za omejeno javnost.#Zadeva C-699/15.

  judgment · SL · 21 December 2016

  DownloadOpen at official source

• Forslag til afgørelse fra generaladvokat J. Kokott fremsat den 21. december 2016.#Commissioners for Her Majesty's Revenue & Customs mod Brockenhurst College.#Anmodning om præjudiciel afgørelse indgivet af Court of Appeal (England & Wales) (Civil Division).#Præjudiciel forelæggelse – skatter og afgifter – merværdiafgift (moms) – direktiv 2006/112/EF – fritagelser – restaurations- og underholdningsydelser, der mod vederlag leveres af en uddannelsesinstitution til en begrænset del af offentligheden.#Sag C-699/15.

  judgment · DA · 21 December 2016

  DownloadOpen at official source

• Konklużjonijiet tal-Avukat Ġenerali J. Kokott, ippreżentati fil-21 ta’ Diċembru 2016.#Commissioners for Her Majesty's Revenue & Customs vs Brockenhurst College.#Talba għal deċiżjoni preliminari, imressqa mill-Court of Appeal (England & Wales) (Civil Division).#Rinviju għal deċiżjoni preliminari – Tassazzjoni – Taxxa fuq il-valur miżjud (VAT) – Direttiva 2006/112/KE – Eżenzjonijiet – Provvista bi ħlas ta’ servizzi ta’ ristorazzjoni u ta’ divertiment minn stabbiliment ta’ tagħlim għal pubbliku ristrett.#Kawża C-699/15.

  judgment · MT · 21 December 2016

  DownloadOpen at official source

• Ģenerāladvokātes J. Kokotes [J. Kokott] secinājumi, 2016. gada 21. decembris.#Commissioners for Her Majesty's Revenue & Customs pret Brockenhurst College.#Court of Appeal (England & Wales) (Civil Division) lūgums sniegt prejudiciālu nolēmumu.#Lūgums sniegt prejudiciālu nolēmumu – Nodokļi – Pievienotās vērtības nodoklis (PVN) – Direktīva 2006/112/EK – Atbrīvojumi – Restorānu pakalpojumi un izklaides pakalpojumi, ko par maksu izglītības iestāde sniedz noteiktai sabiedrības daļai.#Lieta C-699/15.

  judgment · LV · 21 December 2016

  DownloadOpen at official source

• Conclusioni dell’avvocato generale J. Kokott, presentate il 21 dicembre 2016.#Commissioners for Her Majesty's Revenue & Customs contro Brockenhurst College.#Domanda di pronuncia pregiudiziale proposta dalla Court of Appeal (England & Wales) (Civil Division).#Rinvio pregiudiziale – Fiscalità – Imposta sul valore aggiunto (IVA) – Direttiva 2006/112/CE – Esenzioni – Prestazioni a titolo oneroso di servizi di ristorazione e di intrattenimento effettuate da un istituto d’insegnamento per un pubblico limitato.#Causa C-699/15.

  judgment · IT · 21 December 2016

  DownloadOpen at official source

• Opinia rzecznik generalnej J. Kokott przedstawiona w dniu 21 grudnia 2016 r.#Commissioners for Her Majesty’s Revenue & Customs przeciwko Brockenhurst College.#Wniosek o wydanie orzeczenia w trybie prejudycjalnym złożony przez Court of Appeal (England & Wales) (Civil Division).#Odesłanie prejudycjalne – Podatki – Podatek od wartości dodanej (VAT) – Dyrektywa 2006/112/WE – Zwolnienia – Odpłatne świadczenie usług gastronomicznych i rozrywkowych przez instytucję edukacyjną na rzecz ograniczonego kręgu odbiorców.#Sprawa C-699/15.

  judgment · PL · 21 December 2016

  DownloadOpen at official source

• Generalinės advokatės J. Kokott išvada, pateikta 2016 m. gruodžio 21 d.#Commissioners for Her Majesty's Revenue & Customs prieš Brockenhurst College.#Court of Appeal (England & Wales) (Civil Division) prašymas priimti prejudicinį sprendimą.#Prašymas priimti prejudicinį sprendimą – Apmokestinimas – Pridėtinės vertės mokestis (PVM) – Direktyva 2006/112/EB – Neapmokestinimas – Švietimo įstaigos ribotai visuomenės daliai už atlygį teikiamos maitinimo ir pramogų paslaugos.#Byla C-699/15.

  judgment · LT · 21 December 2016

  DownloadOpen at official source

• Stanovisko generální advokátky J. Kokott přednesené dne 21. prosince 2016.#Commissioners for Her Majesty's Revenue & Customs v. Brockenhurst College.#Žádost o rozhodnutí o předběžné otázce podaná Court of Appeal (England & Wales) (Civil Division).#Řízení o předběžné otázce – Daně – Daň z přidané hodnoty (DPH) – Směrnice 2006/112/ES – Osvobození od daně – Poskytování restauračních a zábavních služeb za úplatu vzdělávacím zařízením omezenému okruhu veřejnosti.#Věc C-699/15.

  judgment · CS · 21 December 2016

  DownloadOpen at official source

• Kohtujurist Kokott, 21.12.2016 ettepanek.#Commissioners for Her Majesty's Revenue & Customs versus Brockenhurst College.#Eelotsusetaotlus, mille on esitanud Court of Appeal (England & Wales) (Civil Division).#Eelotsusetaotlus – Maksustamine – Käibemaks – Direktiiv 2006/112/EÜ – Maksuvabastused – Haridusasutuse poolt tasu eest toitlustus- ja meelelahutusteenuste osutamine piiratud publikule.#Kohtuasi C-699/15.

  judgment · ET · 21 December 2016

  DownloadOpen at official source

• Заключение на генералния адвокат J. Kokott, представено на 21 декември 2016 г.#Commissioners for Her Majesty's Revenue & Customs срещу Brockenhurst College.#Преюдициално запитване, отправено от Court of Appeal (England & Wales) (Civil Division).#Преюдициално запитване — Данъчни въпроси — Данък върху добавената стойност (ДДС) — Директива 2006/112/ЕО — Случаи на освобождаване — Възмездно предоставяне на ресторантьорски и развлекателни услуги от учебно заведение в полза на ограничен кръг потребители.#Дело C-699/15.

  judgment · BG · 21 December 2016

  DownloadOpen at official source

• Schlussanträge der Generalanwältin J. Kokott vom 21. Dezember 2016.#Commissioners for Her Majesty's Revenue & Customs gegen Brockenhurst College.#Vorabentscheidungsersuchen des Court of Appeal (England & Wales) (Civil Division).#Vorlage zur Vorabentscheidung – Steuerwesen – Mehrwertsteuer – Richtlinie 2006/112/EG – Befreiungen – Restaurant- und Unterhaltungsdienstleistungen, die eine Bildungseinrichtung einem eingeschränkten Publikum gegen Entgelt erbringt.#Rechtssache C-699/15.

  judgment · DE · 21 December 2016

  DownloadOpen at official source

• Julkisasiamies J. Kokottin ratkaisuehdotus 21.12.2016.#Commissioners for Her Majesty’s Revenue & Customs vastaan Brockenhurst College.#Court of Appealin (England & Wales) (Civil Division) esittämä ennakkoratkaisupyyntö.#Ennakkoratkaisupyyntö – Verotus – Arvonlisävero – Direktiivi 2006/112/EY – Vapautukset – Vastikkeelliset ravintola- ja viihdepalvelujen suoritukset, jotka oppilaitos suorittaa rajatulle yleisölle.#Asia C-699/15.

  judgment · FI · 21 December 2016

  DownloadOpen at official source

• Mišljenje nezavisne odvjetnice J. Kokott od 21. prosinca 2016.#Commissioners for Her Majesty's Revenue & Customs protiv Brockenhurst College.#Zahtjev za prethodnu odluku koji je uputio Court of Appeal (England & Wales) (Civil Division).#Zahtjev za prethodnu odluku – Oporezivanje – Porez na dodanu vrijednost (PDV) – Direktiva 2006/112/EZ – Izuzeća – Isporuke restoranskih usluga i usluga zabavnih aktivnosti koje obrazovna ustanova pruža užoj javnosti uz naknadu.#Predmet C-699/15.

  judgment · HR · 21 December 2016

  DownloadOpen at official source

• Concluziile avocatului general J. Kokott prezentate la 21 decembrie 2016.#Commissioners for Her Majesty's Revenue & Customs împotriva Brockenhurst College.#Cerere de decizie preliminară formulată de Court of Appeal (England & Wales) (Civil Division).#Trimitere preliminară – Fiscalitate – Taxa pe valoarea adăugată (TVA) – Directiva 2006/112/CE – Scutiri – Prestări de servicii de restaurant și de divertisment furnizate cu titlu oneros de o instituție de învățământ în beneficiul unui public restrâns.#Cauza C-699/15.

  judgment · RO · 21 December 2016

  DownloadOpen at official source

• Conclusões da advogada-geral J. Kokott apresentadas em 21 de dezembro de 2016.#Commissioners for Her Majesty's Revenue & Customs contra Brockenhurst College.#Pedido de decisão prejudicial apresentado pela Court of Appeal (England & Wales) (Civil Division).#Reenvio prejudicial — Fiscalidade — Imposto sobre o valor acrescentado (IVA) — Diretiva 2006/112/CE — Isenções — Prestações, a título oneroso, de serviços de restauração e de entretenimento, por um estabelecimento de ensino, a favor de um público restrito.#Processo C-699/15.

  judgment · PT · 21 December 2016

  DownloadOpen at official source

• Conclusie van advocaat-generaal J. Kokott van 21 december 2016.#Commissioners for Her Majesty's Revenue & Customs tegen Brockenhurst College.#Verzoek van de Court of Appeal (England and Wales) (Civil Division) om een prejudiciële beslissing.#Prejudiciële verwijzing – Fiscale bepalingen – Belasting over de toegevoegde waarde (btw) – Richtlijn 2006/112/EG – Vrijstellingen – Restaurant- en theaterdiensten die door een onderwijsinstelling tegen vergoeding aan een beperkt publiek worden aangeboden.#Zaak C-699/15.

  judgment · NL · 21 December 2016

  DownloadOpen at official source

• Návrhy prednesené 21. decembra 2016 – generálna advokátka J. Kokott.#Commissioners for Her Majesty's Revenue & Customs proti Brockenhurst College.#Návrh na začatie prejudiciálneho konania, ktorý podal Court of Appeal (England & Wales) (Civil Division).#Návrh na začatie prejudiciálneho konania – Dane – Daň z pridanej hodnoty (DPH) – Smernica 2006/112/ES – Oslobodenia od dane – Poskytovanie reštauračných služieb a zábavných služieb za protihodnotu vzdelávacím zariadením obmedzenej skupine verejnosti.#Vec C-699/15.

  judgment · SK · 21 December 2016

  DownloadOpen at official source

• Conclusions de l'avocat général Mme J. Kokott, présentées le 21 décembre 2016.#Commissioners for Her Majesty's Revenue & Customs contre Brockenhurst College.#Demande de décision préjudicielle, introduite par la Court of Appeal (England & Wales) (Civil Division).#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Exonérations – Prestations à titre onéreux de services de restauration et de divertissement par un établissement d’enseignement au profit d’un public restreint.#Affaire C-699/15.

  judgment · FR · 21 December 2016

  DownloadOpen at official source

• J. Kokott főtanácsnok indítványa, az ismertetés napja: 2016. december 21.#Commissioners for Her Majesty's Revenue & Customs kontra Brockenhurst College.#A Court of Appeal (England & Wales) (Civil Division) (Egyesült Királyság) által benyújtott előzetes döntéshozatal iránti kérelem.#Előzetes döntéshozatal – Adózás – Hozzáadottérték‑adó (héa) – 2006/112/EK irányelv – Adómentességek – Korlátozott nyilvánosság számára valamely oktatási intézmény által ellenszolgáltatás fejében nyújtott éttermi és szórakoztató szolgáltatások.#C-699/15. sz. ügy.

  judgment · HU · 21 December 2016

  DownloadOpen at official source

• Förslag till avgörande av generaladvokat J. Kokott föredraget den 21 december 2016.#Commissioners for Her Majesty's Revenue & Customs mot Brockenhurst College.#Begäran om förhandsavgörande från Court of Appeal (England & Wales) (Civil Division).#Begäran om förhandsavgörande – Beskattning – Mervärdesskatt – Direktiv 2006/112/EG – Undantag från skatteplikt – Ett lärosäte tillhandahåller en begränsad del av allmänheten restaurang- och underhållningstjänster mot ersättning.#Mål C-699/15.

  judgment · SV · 21 December 2016

  DownloadOpen at official source

• Προτάσεις της γενικής εισαγγελέα J. Kokott της 21ης Δεκεμβρίου 2016.#Commissioners for Her Majesty's Revenue & Customs κατά Brockenhurst College.#Αίτηση του Court of Appeal (England & Wales) (Civil Division) για την έκδοση προδικαστικής αποφάσεως.#Προδικαστική παραπομπή – Φορολογία – Φόρος προστιθεμένης αξίας (ΦΠΑ) – Οδηγία 2006/112/ΕΚ – Απαλλαγές – Παροχές εξ επαχθούς αιτίας υπηρεσιών εστιάσεως και ψυχαγωγίας από εκπαιδευτικό ίδρυμα προς περιορισμένο κοινό.#Υπόθεση C-699/15.

  judgment · EL · 21 December 2016

  DownloadOpen at official source

Sponsors

• · CJ · Court of Justice of the European Union
• · 15fdff65-be9f-498f-b1aa-755246e40f6e · 15fdff65-be9f-498f-b1aa-755246e40f6e

Related records

No cross-record relationships stored yet.