General Motors Acceptance Corporation (UK) Plc

Core Citations

REPORTED OPINION OF in

• [2007] BVC 2302

REFERRED in

• Iveco Ltd v The Commissioners for HM Revenue and Customs

This document cites

• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• Commissioners of Customs and Excise v Fine Art Developments Plc
• Elida Gibbs Ltd



See all quotations

• Value Added Tax Act 1994
• Finance Act 1989
• Finance Act 1997
• Value Added Tax (Accounting and Records) Regulations 1989
• Value Added Tax Regulations 1995
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5) (Referral to ECJ)
• Verbond van Nederlandse Ondernemingen v Inspecteur der Invoerrechten en Accijnzen.
• Naturally Yours Cosmetics Limited v Commissioners of Customs and Excise.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Firma Gebrüder Lück v Hauptzollamt Köln-Rheinau.
• Aprile Srl, en liquidación, contra Amministrazione delle Finanze dello Stato.
• Criminal proceedings against Tullio Ratti.
• Boots Company plc v Commissioners of Customs and Excise.
• Staatssecretaris van Financiën v Association coopérative "Coöperatieve Aardappelenbewaarplaats GA".
• Grundig Italiana SpA v Ministero delle Finanze.
• Ministero delle Finanze contra IN.CO.GE.'90 Srl, Idelgard Srl, Iris'90 Srl, Camed Srl, Pomezia Progetti Appalti Srl (PPA), Edilcam Srl, A. Cecchini & C. Srl, EMO Srl, Emoda Srl, Sappesi Srl, Ing. Luigi Martini Srl, Giacomo Srl y Mafar Srl.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Freemans plc v Commissioners of Customs & Excise.
• Rheinmühlen-Düsseldorf v Einfuhr- und Vorratsstelle für Getreide und Futtermittel.
• Apple and Pear Development Council v Commissioners of Customs and Excise.
• Franz Grad v Finanzamt Traunstein.
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)