General Transport Service SPA v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• HM Revenue and Customs v Jones and another
• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• European Brand Trading Ltd v The Commissioners of HM Revenue and Customs

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• East End Dwellings Company Ltd v Finsbury Borough Council

CONSIDERS

• Finance Act 2008 - Articles : SCH-41
• Customs and Excise Management Act 1979 - Articles : SCH-3
• Customs and Excise Management Act 1979 - Articles : S-49

This document cites

• Ramsay (W T) Ltd v Commissioners of Inland Revenue
• European Brand Trading Ltd v The Commissioners of HM Revenue and Customs
• East End Dwellings Company Ltd v Finsbury Borough Council
• HM Revenue and Customs v Jones and another
• East End Dwellings Company Ltd v Finsbury Borough Council



See all quotations

• Finance Act 2008
• Customs and Excise Management Act 1979
• The Excise Goods (Holding, Movement and Duty Point) Regulations 2010
• „Polihim-SS" EOOD v Mitnitsa – Svishtov.
• 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
• Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC