[2008] BTC 5096

Core Citations

REPORTS OPINION

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

This document cites

• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Litster v Forth Dry Dock and Engineering Company Ltd
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• Pickstone v Freemans Plc
• Sinclair Investment Holdings SA v Versailles Trade Finance Ltd (in Administrative Receivership)



See all quotations

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Ghaidan v Godin-Mendoza
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Stichting "Goed Wonen" v Staatssecretaris van Financiën.
• Theresa Emmott contra Minister for Social Welfare y Attorney General.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Aprile Srl, en liquidación, contra Amministrazione delle Finanze dello Stato.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• M. H. Marshall v Southampton and South-West Hampshire Area Health Authority (Teaching).
• Comisión de las Comunidades Europeas contra República Francesa.
• Commission of the European Communities v Italian Republic.
• Grundig Italiana SpA v Ministero delle Finanze.
• BLP Group plc v Commissioners of Customs & Excise.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
• Dilexport Srl contra Amministrazione delle Finanze dello Stato.
• Comisión de las Comunidades Europeas contra República Italiana.
• Grundig Italiana SpA contra Ministero delle Finanze.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Fantask A/S e.a. contra Industriministeriet (Erhvervministeriet).
• Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• 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
• Amministrazione dello Finanze della Stato v Simmenthal S.p.A. (Case 106/77)