Je was op zoek naar: finanzgericht (Portugees - Engels)

(pedido de decisão prejudicial apresentado pelo finanzgericht köln)
(reference for a preliminary ruling from the finanzgericht köln)

(pedido de decisão prejudicial apresentado pelo finanzgericht düsseldorf)
(reference for a preliminary ruling from the finanzgericht düsseldorf)

o finanzgericht afirma que as perdas cambiais sofridas em resultado dessas
the finanzgericht states that the currency losses incurred as a

a questão foi submetida ao finanzgericht (tribunal fiscal) hamburg.
the matter came before the finanzgericht (finance court) hamburg.

o finanzgericht düsseldorf submeteu, em consequência, as seguintes questões prejudiciais:
the finanzgericht düsseldorf has accordingly referred the following questions for a preliminary ruling:

tendo em conta o que antecede, o finanzgericht münster decidiu suspender a instância e
a difference in treatment between resident subsidiary companies according to the seat of their parent company constitutes an obstacle to the freedom of establishment which is, in principle, prohibited by article 43 ec.

por acórdão de 18 de outubro de 2001, o niedersächsisches finanzgericht negou provimento ao recurso.
by judgment of 18 october 2001, the niedersächsisches finanzgericht (finance court) dismissed the action.

a mkg-gmbh impugnou então a liquidação no hessisches finanzgericht (alemanha).
under all the language versions, debt collection is an exception to the exemptions listed in article 13b(dx3) of the sixth directive.

o finanzgericht düsseldorf decidiu suspender a instância e submeter ao tribunal de justiça uma questão prejudicial.
however, the national court, where it applies provisions of national law adopted either before or after a directive, must interpret them, as far as possible, in the tight of the wording and the purpose of the directive.'

propôs que o tribunal de justiça respondesse à questão prejudicial apresentada pelo finanzgericht köln do seguinte modo:
regulation no 4055/86 is intended, first, to implement council regulation (eec) no 954/79 of 15 may 1979 concerning the ratification by member states of, or their accession to, the united nations convention on a code of conduct for liner conferences (hereinafter 'the code of conduct') and, second, for member states which had not yet ratified that convention, to implement the convention itself.

a dornier interpôs recurso da liquidação de 1990 no hessisches finanzgericht, kassel (alemanha).
dornier contested its tax assessment for 1990 before the hessisches finanzgericht (finance court, hesse), kassel (germany).

"a luz das considerações precedentes, sugiro que responda do seguinte modo às questões submetidas pelo finanzgericht :
"having regard to the foregoing considerations, i propose that the court should reply the questions referred by the finanzgericht as follows:

dado que as reclamações apresentadas destas decisões não tiveram êxito, a emsland-stärke interpôs recurso para o finanzgericht.
evidence of this must be placed before the national court in accordance with the rules of national law, for instance by establishing that there was collusion between that exporter and the importer of the goods into the nonmember country.

"a luz dos argumentos acima desenvolvidos, sugerimos que se responda do seguinte modo à questão colocada pelo finanzgericht de munique:
"in the light of the arguments put forward above i therefore propose that the question put by the finanzgericht münchen should be answered as follows:

após ter esgotado, sem sucesso, as vias de recurso graciosas, a recorrente no processo principal interpôs um recurso para o finanzgericht düsseldorf.
having exhausted administrative proceedings without success, the applicant in the main proceedings brought an action before the finanzgericht (finance court) düsseldorf.

a binder pediu ao finanzgericht baden-württemberg a suspensão ou, sendo caso disso, a anulação da decisão de cobrança desses direitos.
the application of regulation no 3797/90 was extended until 31 july 1991 and further extended until 25 september 1991.

do regulamento n.o 615/98, o finanzgericht hamburg suspendeu a instância e submeteu ao tribunal de justiça as questões prejudiciais seguintes: o o o
since it considered that the outcome of the case depended on the interpretation of article 5(3) of regulation no 615/98, the finanzgericht hamburg (finance court, hamburg) decided to stay the proceedings and refer the following questions to the court of justice for a preliminary ruling:

aob reuter & co. contra hauptzollamt hamburg-jonas (pedido de decisão prejudicial apresentado pelo finanzgericht hamburg) o o
aob reuter & co. v hauptzollamt hamburg-jonas (reference for a preliminary ruling from the finanzgericht hamburg)

não tendo d. armbrecht facturado ao comprador o imposto sobre o valor acrescentado relativo à venda da habitação privada, não era, segundo o finanzgericht, devedor do imposto sobre essa venda.
since mr armbrecht had not invoiced the purchaser for vat on the sale of the private dwelling, the finanzgericht considered that he was not liable for the tax on that sale.

prejudicial - hessisches finanzgericht kassel - interpretação da posição 6108 da nomenclatura combinada da pauta aduaneira comum - vestuário de malha de uso feminino - pijamas
casec-76/93p piera scaramuzza ν commission of the european communities