Empire Stores Ltd v Commissioners of Customs and Excise

Core Citations

REPORTED OPINION OF in

• [1993] BVC 548

CONSIDERED in

• Commissioners of Customs and Excise v Westmorland Motorway Services Ltd
• Commissioners of Customs and Excise v Westmorland Motorway Services Ltd

REFERRED in

• Rosgill Group Ltd v Commissioners of Customs and Excise
• Conoco Ltd v Commissioners of Customs and Excise

This document cites

• British Railways Board v Coustoms and Excise Commissioners
• G.U.S. Merchandise Corporation Ltd v Commissioners of Customs and Excise
• Co-operative Insurance Society Ltd
• Trafalgar Tours Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Pippa-Dee Parties Ltd



See all quotations

• Naturally Yours Cosmetics Ltd (No. 2)
• Granada Group Plc
• Carlill v Carbolic Smoke Ball Company
• Finance Act 1972
• Value Added Tax Act 1983
• Value Added Tax Tribunals Rules 1986
• Verbond van Nederlandse Ondernemingen v Inspecteur der Invoerrechten en Accijnzen.
• Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise.
• Boots Company plc v Commissioners of Customs and Excise.
• Staatssecretaris van Financiën v Association coopérative "Coöperatieve Aardappelenbewaarplaats GA".
• Direct Cosmetics Ltd and Laughtons Photographs Ltd v Commissioners of Customs and Excise.
• Apple and Pear Development Council v Commissioners of Customs and Excise.
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)