Blue Lagoon Beach Hotel & Company Ltd v Assessment Review Committee and another

Core Citations

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994 - Articles : S-2
• Value Added Tax Act 1994 - Articles : S-9

[See more]

• Value Added Tax Act 1994 - Articles : S-5
• Value Added Tax Act 1994 - Articles : S-4
• Value Added Tax Act 1994

CONSIDERS

• Shophold (Mauritius) Ltd v Assessment Review Committee and another (Mauritius)
• Esporta Ltd v Revenue and Customs Commissioners
• Commissioners of Customs and Excise v Bass Plc

DISTINGUISHES

• Esporta Ltd v Revenue and Customs Commissioners

REFERS TO

• Shophold (Mauritius) Ltd v Assessment Review Committee and another (Mauritius)
• Commissioners of Customs and Excise v Bass Plc

REPORTED OPINION OF in

• [2024] 1 All ER 47
• [2023] STC 1324

This document cites

• Esporta Ltd v Revenue and Customs Commissioners
• Commissioners of Customs and Excise v Bass Plc
• Value Added Tax Act 1994
• Shophold (Mauritius) Ltd v Assessment Review Committee and another (Mauritius)
• Air France-KLM and Hop!-Brit Air SAS v Ministère des Finances et des Comptes publics.



See all quotations

• 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