Extract
[2020] 1 WLR 777
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Core Citations
REPORTS OPINION
This document cites
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HM Revenue and Customs v IDT Card Services Ireland Ltd
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HM Revenue and Customs v EB Central Services Ltd
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Vodafone 2 v HM Revenue and Customs
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Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs Commissioners
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Wingfield v Stratford and Osman
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Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;
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Test Claimants in the FII Group Litigation v HM Revenue and Customs
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Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
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Hughes de Lasteyrie du Saillant v Ministère de l'Économie, des Finances et de l'Industrie.
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Société de Gestion Industrielle (SGI) v Belgian State.
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Rewe Zentralfinanz eG v Finanzamt Köln-Mitte.
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Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue.
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Deutsche Shell GmbH v Finanzamt für Großunternehmen in Hamburg.
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Haribo Lakritzen Hans Riegel BetriebsgmbH (C-436/08) and Österreichische Salinen AG (C-437/08) v Finanzamt Linz.
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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.
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Amministrazione delle Finanze dello Stato v SpA San Giorgio.
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CIBA Speciality Chemicals Central and Eastern Europe Szolgáltató, Tanácsadó és Keresdedelmi kft v Adó- és Pénzügyi Ellenőrzési Hivatal (APEH) Hatósági Főosztály.
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Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
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Lady & Kid A/S and Others v Skatteministeriet.
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Littlewoods Retail Ltd and Others v Her Majesty’s Commissioners of Revenue and Customs.
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Manfred Trummer y Peter Mayer.
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Petri Manninen.
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Staatssecretaris van Financiën v Orange European Smallcap Fund NV.
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Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
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Masco Denmark ApS and Damixa ApS v Skatteministeriet.
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The Trustees of the BT Pension Scheme v Commissioners for Her Majesty's Revenue and Customs.
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Mark Kerckhaert and Bernadette Morres v Belgische Staat.
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Jacques Damseaux v Belgian State.
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Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
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Staatssecretaris van Financiën contra B.G.M. Verkooijen.
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Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue and The Commissioners for Her Majesty’s Revenue & Customs.
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Margaretha Bouanich v Directeur des services fiscaux de la Drôme.
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Hanns-Martin Bachmann v Belgian State.
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Oy AA.
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Société Comateb (C-192/95), Société Panigua (C-193/95), Société Edouard et fils (C-194/95), Société de distribution de vins et liqueurs (C-195/95), Etablissements André Haan (C-196/95), Société Diffusion générale de quincaillerie (C-197/95), Société Diffusion générale (C-198/95), Société Cama Renault (C-199/95), Scp Ovide et Dorville (C-200/95), Société Ducros Guadeloupe (C-201/95), Société Comptoir commercial Caraïbes (C-202/95), Société Giafa (C-203/95), Société LVS (C-204/95), Société Catherine et Jean-Claude Tabar Nouval (C-205/95), Société L'Heure et L'Or (C-206/95), Société Général bazar bricolage (C-207/95), Société Grain d'or (C-208/95), Société Cash Service (C-209/95), Etablissements Efira (C-210/95), Société Farandole (C-211/95), Société Carat (C-212/95), Société Rio (C-213/95), Société guadeloupéenne de distribution moderne (SGDM) (C-214/95), Martinique automobiles SA (C-215/95), Socovi SARL (C-216/95), Etablissements Gabriel Vangour et Cie SARL (C-217/95), Simat Guadeloupe SARL (C-218/95) contra D