Skip to content

GlobalLawDBby GenieAI

Laws Search Sanctions Map Data Developers

Search the text of the law

Log in Get an API key

Laws Search Sanctions Map Data Developers

Log in Get an API key

The Global Law Database. Free to read, built for people and AI agents.

Explore

All laws
Search the text
Sanctions
Map of connections
Compare UK and EU

Developers

AI agents (MCP)
REST API
Bulk data
API keys

Coverage

United Kingdom
European Union
United States
Canada
Australia
France
Germany
Netherlands
Spain
Austria
Norway
Finland
Switzerland
Ireland

GlobalLawDB is made by GenieAI, London. It is not legal advice: check the official text before relying on it. Text comes from official publishers under their licences, listed on the Data page.

ThemeMatch my systemLightDark

European Union
Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel (C-455/05)
Judgment
The question referred for a preliminar…
16

Velvet & Steel Immobilien und Handels GmbH v Finanzamt Hamburg-Eimsbüttel (C-455/05)

Judgment of 19 Apr 2007law://eu/cjeu/2005/c-455-05/para_16@2026-11-11

16Community provisions must therefore be interpreted and applied uniformly in the light of the versions existing in all the Community languages (see Case C-449/93 Rockfon [1995] ECR I-4291, paragraph 28, and Case C-280/04 Jyske Finans [2005] ECR I-10683, paragraph 31).

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

Key facts

Court: Court of Justice · Third Chamber
Case: C-455/05 · ECLI:EU:C:2007:232
Decided: 19 Apr 2007
Procedure: Preliminary reference · referred by the Finanzgericht Hamburg (Germany)
Applicant: Velvet & Steel Immobilien und Handels GmbH
Defendant: Finanzamt Hamburg-Eimsbüttel
Rapporteur: U. Lõhmus
Advocate General: M. Poiares Maduro
Bench: 5 judges
A. Rosas, J.N. Cunha Rodrigues, U. Lõhmus, A. Ó Caoimh, P. Lindh
Language: German
Official: CURIA · EUR-Lex 62005CJ0455

Topics

Value added tax

History · 1 version

19 Apr 2007Reading

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 13: Commissioners for Her Majesty's Revenue and Customs v DPAS Limited (C-5/17); Bookit, Ltd v Commissioners for Her Majesty's Revenue and Customs (C-607/14); Commissioners for Her Majesty's Revenue and Customs v National Exhibition Centre Limited (C-130/15); Skatteverket v David Hedqvist (C-264/14)2 provisions; Granton Advertising BV v Inspecteur van de Belastingdienst Haaglanden/kantoor Den Haag (C-461/12)2 provisions; DTZ Zadelhoff vof v Staatssecretaris van Financiën (C-259/11)2 provisions; Marija Omejc v Republika Slovenija (C-536/09)2 provisions; Skandinaviska Enskilda Banken AB Momsgrupp v Skatteverket (C-540/09)2 provisions; Commissioners for Her Majesty’s Revenue and Customs v AXA UK plc (C-175/09)2 provisions; Skatteverket v AB SKF (C-29/08); Swiss Re Germany Holding GmbH v Finanzamt München für Körperschaften (C-242/08); Gabriele Walderdorff v Finanzamt Waldviertel (C-451/06)2 provisions; The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise (C-409/04)2 provisions
Cites 13: Jyske Finans A/S v Skatteministeriet (C-280/04); Assurandør-Societetet et v Skatteministeriet (C-8/01); Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH (C-305/01); Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ypourgos Oikonomikon (C-394/04, C-395/04); Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise (C-169/04); Sparekassernes Datacenter (SDC) v Skatteministeriet (C-2/95); Staatssecretaris van Financiën v Arthur Andersen & Co. Accountants c.s (C-472/03); Staatssecretaris van Financiën v Stichting Kinderopvang Enschede (C-415/04); Fonden Marselisborg Lystbådehavn v Skatteministeriet and Skatteministeriet v Fonden Marselisborg Lystbådehavn (C-428/02); Rockfon A/S v Specialarbejderforbundet i Danmark (C-449/93); The Institute of the Motor Industry v Commissioners of Customs and Excise (C-149/97); United Utilities plc v Commissioners of Customs & Excise (C-89/05); 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