Finanzamt München III v Gerhard Mohsche.

C-193/91 • ECLI:EU:C:1993:203 • 61991CJ0193

Total citations:
•
Citations to paragraphs:
•
Cited paragraphs:

Citations by paragraph

Historical distribution of citations

Citing cases

Total citations: 2 • 2 cases citing 2 paragraphs

C-141/00 2002-09-10 • ECLI:EU:C:2002:473

Judgment of the Court (Sixth Chamber) of 10 September 2002.

Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.

1 paragraph citing

51 It must be borne in mind that, in accordance with settled case-law (see, in particular, Case 8/81 Becker [1982] ECR 53, paragraph 25, Case C-193/91 Mohsche [1993] ECR I-2615, paragraph 17, and Case C-134/99 IGI [2000] ECR I-7717, paragraph 36), wherever the provisions of a directive appear, so far as their subject-matter is concerned, to be unconditional and sufficiently precise, those provisions may, in the absence of implementing measures adopted within the prescribed period, be relied upon as against any national provision which is incompatible with the directive or in so far as the provisions define rights which individuals are able to assert against the State.

View in case reader
C-258/95 1997-10-16 • ECLI:EU:C:1997:491

Judgment of the Court (Fifth Chamber) of 16 October 1997.

Julius Fillibeck Söhne GmbH & Co. KG v Finanzamt Neustadt.

1 paragraph citing

25 It should be recalled that the purpose of Article 6(2) of the Sixth Directive is to ensure equal treatment as between taxable persons and final consumers (see the judgment in Case C-230/94 Enkler [1996] ECR I-4517, paragraph 35). It is designed to prevent the non-taxation of business goods used for private purposes and of services provided free of charge by a taxable person for private purposes (see, to that effect, the judgments in Case 50/88 Kühne [1989] ECR 1925, paragraph 8, and Case C-193/91 Mohsche [1993] ECR I-2615, paragraph 8).

View in case reader

Finanzamt München III v Gerhard Mohsche.

Keywords

Citations by paragraph

Historical distribution of citations

Citing cases

Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.

Julius Fillibeck Söhne GmbH & Co. KG v Finanzamt Neustadt.