Credit Suisse Securities (Europe) Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Finance Act 2010 - Articles : SCH-1
• Finance Act 2010
• Finance Act 1998 - Articles : SCH-18

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• Finance Act 1998
• Taxes Management Act 1970 - Articles : SCH-1A
• Financial Services Act 2010 - Articles : S-6

CONSIDERS

• Francovich v Italian Republic (Joined Cases C-6/90 and 9/90)
• Cloburn Quarry Company Limited For Judicial Review Of A Decision Of Hm Revenue And Customs
• R (Negassi and Another) v Secretary of State for the Home Department

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• Byrne v Motor Insurers' Bureau and Another
• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs

CONSIDERED in

• The Durham Company Ltd v Durham County Council

REPORTED OPINION OF in

• [2019] STC 1576
• [2019] BTC 19

REFERRED in

• The Durham Company Ltd (trading as Max Recycle) v Durham County Council

This document cites

• Byrne v Motor Insurers' Bureau and Another
• R (Negassi and Another) v Secretary of State for the Home Department
• Cloburn Quarry Company Limited For Judicial Review Of A Decision Of Hm Revenue And Customs
• Financial Services and Markets Act 2000
• Finance Act 2010



See all quotations

• Taxes Management Act 1970
• Finance Act 1998
• Financial Services Act 2010
• Hungría contra Comisión Europea.
• Laboratoires Boiron SA v Union de recouvrement des cotisations de sécurité sociale et d'allocations familiales (Urssaf) de Lyon, assuming the rights and obligations of the Agence centrale des organismes de sécurité sociale (ACOSS).
• Air Liquide Industries Belgium SA v Ville de Seraing (C-393/04) and Province de Liège (C-41/05).
• GIL Insurance Ltd and Others v Commissioners of Customs & Excise.
• República de Polonia contra Comisión Europea.
• Kingdom of the Netherlands v Commission of the European Communities.
• Centre d’exportation du livre français (CELF) and Ministre de la Culture et de la Communication v Société internationale de diffusion et d’édition (SIDE).
• Transalpine Ölleitung in Österreich GmbH and Others v Finanzlandesdirektion für Tirol and Others.
• European Commission v World Duty Free Group SA and Others.
• Ferring SA v Agence centrale des organismes de sécurité sociale (ACOSS).
• European Commission (C-106/09 P) and Kingdom of Spain (C-107/09 P) v Government of Gibraltar and United Kingdom of Great Britain and Northern Ireland.
• H.J. Banks & Co. Ltd v The Coal Authority and Secretary of State for Trade and Industry.
• The Claimants Listed in Class 8 of the Group Register of the CFC & Dividend Glo v Commissioners for HM Revenue and Customs
• Directive 2009/111/EC of the European Parliament and of the Council of 16 September 2009 amending Directives 2006/48/EC, 2006/49/EC and 2007/64/EC as regards banks affiliated to central institutions, certain own funds items, large exposures, supervisory arrangements, and crisis management (Text with EEA relevance)
• Francovich v Italian Republic (Joined Cases C-6/90 and 9/90)
• Brasserie du Pecheur SA v Federal Republic of Germany; R v Secretary of State for Transport, ex parte Factortame Ltd (No 4) (Joined Cases C-46/93 and C-48/93)