[2013] BVC 67

Core Citations

REPORTS OPINION

• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)

This document cites

• Baxi Group Ltd (Appellant/Respondent) v The Commissioners for HM Revenue and Customs (Respondents/Appellants)
• Commissioners of Customs and Excise v Plantiflor Ltd
• Commissioners of Customs and Excise v Redrow Group Plc
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)



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• Commissioners of Customs and Excise v Professional Footballers' (Enterprises) Association Ltd
• HM Revenue and Customs v Loyalty Management UK Ltd (Joined Cases C-53/09 and C-55/09)
• Commissioners of Customs & Excise v First National Bank of Chicago.
• Dermod Patrick O’Brien v Ministry of Justice.
• Wolfgang Oehlschläger v Hauptzollamt Emmerich.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern.
• Lebara Ltd v Commissioners for Her Majesty’s Revenue & Customs.
• The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.
• BLP Group plc v Commissioners of Customs & Excise.
• Dr. Pamela Mary Enderby v Frenchay Health Authority and Secretary of State for Health.
• Leesportefeuille "Intiem" CV v Staatssecretaris van Financiën.
• R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Pabst & Richarz KG v Hauptzollamt Oldenburg.
• Commission of the European Communities v Federal Republic of Germany.
• AC-ATEL Electronics Vertriebs GmbH contra Hauptzollamt München-Mitte.
• Société alsacienne et lorraine de télécommunications et d'électronique (Alsatel) v SA Novasam.
• Auto Lease Holland BV v Bundesamt für Finanzen.
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.
• Commissioners of Customs and Excise v DFDS A/S.
• Commission of the European Communities v Kingdom of the Netherlands.
• Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax