Amoena (UK) Ltd v Commissioners for HM Revenue and Customs

Core Citations

REFERS TO

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

RESUELVE RECURSO

• Amoena (UK) Ltd v The Commissioners for HM Revenue and Customs

REVERSES

• Amoena (UK) Ltd v The Commissioners for HM Revenue and Customs

REPORTED OPINION OF in

• [2016] All ER D 56 Jul
• [2016] STC 1884
• [2016] NR Uned 106

[See more]

• [2016] 1 WLR 2904

CONSIDERED in

• Build-a-Bear Workshop UK Holdings Ltd v The Commissioners for HM Revenue and Customs
• Oleh Humnyntskyi v Secretary of State for the Home Department

This document cites

• Amoena (UK) Ltd v The Commissioners for HM Revenue and Customs
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• Unomedical A/S v Skatteministeriet.
• SIA "Oliver Medical" v Valsts ieņēmumu dienests.
• Turbon International GmbH v Oberfinanzdirektion Koblenz.



See all quotations

• Lohmann GmbH & Co. KG (C-260/00 to C-262/00) and Medi Bayreuth Weihermüller & Voigtmann GmbH & Co. KG (C-263/00) v Oberfinanzdirektion Koblenz.
• Uroplasty BV v Inspecteur van de Belastingdienst - Douanedistrict Rotterdam.
• Turbon International GmbH v Oberfinanzdirektion Koblenz.
• Council Regulation (EU) No 972/2012 of 16 July 2012 establishing the deadline in the event of underutilisation of fishing opportunities under the Protocol setting out the fishing opportunities and financial contribution provided for in the Fisheries Partnership Agreement between the European Community on the one hand, and the Government of Denmark and the Home Rule Government of Greenland, on the other hand