HMRC v BAA Ltd

This document cites

• Commissioners of Customs and Excise v Svenska International Plc
• Edwards (Inspector of Taxes) v Bairstow
• Schemepanel Trading Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Value Added Tax Regulations 1995



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• Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.
• Banque Bruxelles Lambert SA (BBL) v Belgian State.
• Société générale des grandes sources d'eaux minérales françaises contra Bundesamt für Finanzen.
• Securenta Göttinger Immobilienanlagen und Vermögensmanagement AG v Finanzamt Göttingen.
• Hansgeorg Lennartz v Finanzamt München III.
• BLP Group plc v Commissioners of Customs & Excise.
• Wellcome Trust Ltd v Commissioners of Customs and Excise.
• Zita Modes Sàrl v Administration de l'enregistrement et des domaines.
• Belgische Staat v Ghent Coal Terminal NV.
• Waterschap Zeeuws Vlaanderen v Staatssecretaris van Financiën.
• Abbey National plc v Commissioners of Customs & Excise.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• Investrand BV v Staatssecretaris van Financiën.
• Staatssecretaris van Financiën v Hong-Kong Trade Development Council.
• Floridienne SA and Berginvest SA v Belgian State.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• 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