D P A S Ltd v The Commissioners for Her Majesty's Revenue & Customs, TC 03058

This document cites

• Vitol S.A. v Norelf Ltd (Santa Clara)
• Commissioners of Customs and Excise v Redrow Group Plc
• Tesco Plc v Commissioners of Customs and Excise
• WHA Ltd v HM Revenue and Customs
• Allied Marine Transport Ltd v Vale do Rio Doce Navegacao S.A. (Leonidas D)



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• Tc03058: D P A S Ltd
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Value Added Tax Act 1994
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly known as Loyalty Management UK Ltd)
• WHA Ltd v HM Revenue and Customs
• Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd (formerly Loyalty Management UK Ltd)
• EMI Group Ltd v The Commissioners for Her Majesty's Revenue and Customs.
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).
• Commissioners for Her Majesty’s Revenue and Customs v AXA UK plc.
• Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax