Citywest Logistical Ltd(Formerly know as Cassidy Wines Ltd) v The Revenue Commissioners

Core Citations

REFERS TO

• Greenalls Management Ltd v Commissioners of Customs and Excise
• R v Commissioners of Inland Revenue, ex parte Ulster Bank Ltd
• Glencar Exploration p.l.c. v Mayo County Council (No. 2)

[See more]

• McGrath v McDermott
• Mitchelstown Co-Operative Society Ltd v Commissioner of Valuation
• Mara v Hummingbird Ltd
• Re The ARENA CORPORATION Ltd RE The INSOLVENCY ACT 1986 - COMMISSIONERS for CUSTOMS & EXCISE v The ARENA CORPORATION Ltd The ARENA CORPORATION Ltd v PETER JAMES SCHROEDER [CA (Civil), 25/03/2004]
• Cadbury Ireland Pension Trust Ltd, C.M.F. Trustees Ltd v Revenue Commissioners
• Paddock Investments Ltd v Lory
• McMorran v A E Marrison (Contractors) Ltd
• Dellway Investment Ltd and Others v National Asset Management Agency (NAMA) and Others
• Revenue and Customs Commissioners v Noor
• OCS One Complete Solution Ltd v Dublin Airport Authority and Another
• Butlers Ship Stores Ltd v Revenue and Customs Commissioners

CONSIDERS

• Finance Act, 2001
• Finance Act 2001
• Taxes Consolidation Act, 1997 - Articles : S-941

[See more]

• Control of Excisable Products Regulations, 1992
• Control of Excisable Products Regulations, 2001
• Finance Act 2001 - Articles : S-99
• Finance Act 2001 - Articles : S-96

REPORTED OPINION OF in

• [2018] 1 JIC 1209

CONSIDERED in

• Breanagh Catering Ltd v Commissioner of Valuation

CITED in

• Breanagh Catering Ltd v Commissioner of Valuation

REFERRED in

• Kenny Lee v The Revenue Commissioners

This document cites

• Mara v Hummingbird Ltd
• Re The ARENA CORPORATION Ltd RE The INSOLVENCY ACT 1986 - COMMISSIONERS for CUSTOMS & EXCISE v The ARENA CORPORATION Ltd The ARENA CORPORATION Ltd v PETER JAMES SCHROEDER [CA (Civil), 25/03/2004]
• McGrath v McDermott
• Cadbury Ireland Pension Trust Ltd, C.M.F. Trustees Ltd v Revenue Commissioners
• Glencar Exploration p.l.c. v Mayo County Council (No. 2)



See all quotations

• Dellway Investment Ltd and Others v National Asset Management Agency (NAMA) and Others
• OCS One Complete Solution Ltd v Dublin Airport Authority and Another
• Paddock Investments Ltd v Lory
• Revenue and Customs Commissioners v Noor
• Mitchelstown Co-Operative Society Ltd v Commissioner of Valuation
• R v Commissioners of Inland Revenue, ex parte Ulster Bank Ltd
• Butlers Ship Stores Ltd v Revenue and Customs Commissioners
• McMorran v A E Marrison (Contractors) Ltd
• Finance Act 2001
• Greenalls Management Ltd v Commissioners of Customs and Excise
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Technische Glaswerke Ilmenau GmbH v Commission of the European Communities.
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• José Maria Ambrósio Lavrador and Maria Cândida Olival Ferreira Bonifácio v Companhia de Seguros Fidelidade-Mundial SA.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Taxes Consolidation Act, 1997