HM Revenue and Customs v IDT Card Services Ireland Ltd

Core Citations

CONSIDERS

• Value Added Tax (Place of Supply of Services) Order 1992
• Finance Act 2003 - Articles : S-19

REPORTED OPINION OF in

• [2005] STC 314
• [2005] BTC 5163
• [2005] BVC 194

REFERRED in

• R (Horner) v Lancashire CC
• Churchill Insurance Company Ltd v Fitzgerald & Wilkinson
• Unison and another v Brennan and Others

[See more]

• Ebr Attridge Llp (Formerly Attridge Law) and Another v Coleman
• Barbara Burridge v Breckland District Council Greenshoots Energy Ltd (Interested Party)
• Byrne v Motor Insurers' Bureau and Another
• Football Association Premier League Ltd v QC Leisure (C-403/08 C-429/08)
• HM Revenue and Customs v Arachchige
• Vodafone 2 v HM Revenue and Customs

CITED in

• Lord Advocate, Petitioner
• Condron v Merthyr Tydfil County Borough Council
• Twentieth Century Fox Film Corporation Universal City Studios Productions Lllp and Others v British Telecommunications Plc

[See more]

• Forensic Telecommunications Services Ltd v (1) The Chief Constable of West Yorkshire Police (2) Stephen Hirst
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs
• Vibixa Ltd v Komori UK Ltd and Others; Polestar Jowetts Ltd v Komori UK Ltd and Others
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• SAS Institute Inc. v World Programming Ltd

APPLIED in

• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• HM Revenue and Customs v Arachchige
• Vodafone 2 v HM Revenue and Customs

[See more]

• Johnson v Medical Defence Union Ltd (No 2)

FOLLOWED in

• John Dominick James Mahon and Another v FBN Bank (UK) Ltd

APPEAL RESOLVED in

• HM Revenue and Customs v IDT Card Services Ireland Ltd

REVERSED in

• HM Revenue and Customs v IDT Card Services Ireland Ltd

This document cites

• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)
• Commissioners of Customs and Excise v Granton Marketing Ltd and Another
• Value Added Tax Act 1994
• Value Added Tax (Place of Supply of Services) Order 1992
• Design Concept SA v Flanders Expo SA.



See all quotations

• Commission of the European Communities v French Republic.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Banque Bruxelles Lambert SA (BBL) v Belgian State.
• República Federal de Alemania contra Comisión de las Comunidades Europeas.
• Comisión de las Comunidades Europeas contra Reino de España.
• The Scotch Whisky Association v Compagnie financière européenne de prises de participation (Cofepp), Prisunic SA and Centrale d'achats et de services alimentaires SARL (Casal).
• Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and others v Comune di Carpaneto Piacentino and others.
• Jürgen Dudda v Finanzgericht Bergisch Gladbach.
• Centrosteel Srl contra Adipol GmbH.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.