Hagemeyer Ireland Plc v Revenue Commissioners

Core Citations

REFERS TO

• International Factors Ltd v Rodriguez
• Glencar Exploration p.l.c. v Mayo County Council (No. 2)
• Michael Power and Others v The Minister for Social and Family Affairs

CONSIDERS

• Hong v Choong Fah Rubber Manufactory
• Olds Discount Company Ltd v John Playfair Ltd

APPLIES

• Card Protection Plan Ltd v Commissioners of Customs and Excise

REPORTED OPINION OF in

• [2007] ITR 73
• [2007] 1 ILRM 521
• [2007] 2 JIC 0902

DISTINGUISHED in

• Axa Asia Pacific Holdings Ltd v Commissioner of Taxation

REFERRED in

• Governor and Company of The Bank of Ireland v Eteams International Ltd

CONSIDERED in

• The Governor and Company of The Bank of Ireland v Eteams (International) Ltd (in Voluntary Liquidation)

This document cites

• Michael Power and Others v The Minister for Social and Family Affairs
• International Factors Ltd v Rodriguez
• Glencar Exploration p.l.c. v Mayo County Council (No. 2)
• Hong v Choong Fah Rubber Manufactory
• Olds Discount Company Ltd v John Playfair Ltd



See all quotations

• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Chaussures Bally SA v Belgian State, Minister for Finance.
• SpA Alois Lageder y otros contra Amministrazione delle finanze dello Stato.
• Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State).
• SpA Eridania-Zuccherifici nazionali and SpA Società Italiana per l'Industria degli Zuccheri v Minister of Agriculture and Forestry, Minister for Industry, Trade and Craft Trades, and SpA Zuccherifici Meridionali.
• Sparekassernes Datacenter (SDC) v Skatteministeriet.
• Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH.
• August Töpfer & Co. GmbH v Commission of the European Communities.
• W. M. van Tiem v Staatssecretaris van Financiën.
• Sofitam SA (formerly Satam SA) v Ministre chargé du Budget.
• Hauptzollamt Krefeld v Maizena GmbH.
• Hauptzollamt Hamburg-Jonas v Firma P. Krücken.
• Commissioners of Customs & Excise v Mirror Group plc.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.
• Polysar Investments Netherlands BV v Inspecteur der Invoerrechten en Accijnzen.
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment