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European Union
Julius Fillibeck Söhne GmbH & Co. KG v Finanzamt Neustadt (C-258/95)
Judgment
The first question
14

Julius Fillibeck Söhne GmbH & Co. KG v Finanzamt Neustadt (C-258/95)

Judgment of 16 Oct 1997law://eu/cjeu/1995/c-258-95/para_14@2026-11-11

14Furthermore, according to the same case-law, that consideration must be capable of being expressed in money (judgments in Coöperatieve Aardappelenbewaarplaats, paragraph 13; Naturally Yours Cosmetics, paragraph 16, and Argos Distributors, paragraph 17).

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Fifth Chamber
Case: C-258/95 · ECLI:EU:C:1997:491
Decided: 16 Oct 1997
Procedure: Preliminary reference
Applicant: Julius Fillibeck Söhne GmbH&Co. KG
Defendant: Finanzamt Neustadt
Rapporteur: L. Sevón
Advocate General: P. Léger
Bench: 4 judges
M. Wathelet, J. C. Moitinho de Almeida, P. Jann, L. Sevón
Language: German
Official: CURIA · EUR-Lex 61995CJ0258

Topics

Value added tax

History · 1 version

16 Oct 1997Reading

Connections

Interprets 1: Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
Cited by 15: Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-118/11)2 provisions; GE Aircraft Engine Services Ltd v The Commissioners for Her Majesty's Revenue & Customs (C-607/20); QM v Finanzamt Saarbrücken (C-288/19)2 provisions; San Domenico Vetraria SpA v Agenzia delle Entrate (C-94/19); État belge v Medicom SPRL (C‑210/11) and Maison Patrice Alard SPRL (C‑211/11) (C-210/11, C-211/11)2 provisions; AES-3C Maritza East 1 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, Plovdiv (C-124/12)2 provisions; Astra Zeneca UK Ltd v Commissioners for Her Majesty’s Revenue and Customs (C-40/09)2 provisions; Commission of the European Communities v Republic of Finland (C-246/08); Danfoss A/S and AstraZeneca A/S v Skatteministeriet (C-371/07); Hotel Scandic Gåsabäck AB v Riksskatteverket (C-412/03)2 provisions; Wolfgang Seeling v Finanzamt Starnberg (C-269/00)2 provisions; Town & County Factors Ltd v Commissioners of Customs & Excise (C-498/99)2 provisions; Commission of the European Communities v French Republic (C-404/99)2 provisions; Commission of the European Communities v Hellenic Republic (C-260/98)2 provisions; Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland (C-359/97)
Cites 11: Apple and Pear Development Council v Commissioners of Customs and Excise (102/86); Renate Enkler v Finanzamt Homburg (C-230/94); Empire Stores Ltd v Commissioners of Customs and Excise (C-33/93); Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise (230/87); Staatssecretaris van Financiën v Association coopérative "Coöperatieve Aardappelenbewaarplaats GA" (154/80); Argos Distributors Ltd v Commissioners of Customs & Excise (C-288/94); Boots Company plc v Commissioners of Customs and Excise (C-126/88); H. J. Glawe Spiel- und Unterhaltungsgeräte Aufstellungsgesellschaft mbH & Co. KG v Finanzamt Hamburg-Barmbek-Uhlenhorst (C-38/93); Heinz Kühne v Finanzamt München III (50/88); Finanzamt München III v Gerhard Mohsche (C-193/91); Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment