HSBC Holdings Plc v HM Revenue and Customs

Core Citations

REPORTED OPINION OF in

• [2012] TC 01858

REFERRED in

• Jazztel Plc v Revenue and Customs Commissioners

This document cites

• National Westminister Bank Plc v Commissioners of Inland Revenue
• Commissioners of Customs and Excise v Littlewoods Organisation Plc
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Finance Act 1986
• European Communities Act 1972



See all quotations

• Finance Act 1999
• Finance Act 1996
• Finance Act 1998
• Fuerzas Eléctricas de Catalunya SA (FECSA) (C-31/97) y Autopistas Concesionaria Española SA (C-32/97) contra Departament d'Economía y Finances de la Generalitat de Catalunya.
• Glaxo Wellcome GmbH & Co. KG v Finanzamt München II.
• Albert Reiss Beteiligungsgesellschaft mbH v Land Baden-Württemberg.
• Roby Profumi Srl v Comune di Parma.
• Aro Tubi Trafilerie SpA v Ministero dell'Economia e delle Finanze.
• Fortum Project Finance SA.
• Wiener S.I. GmbH contra Hauptzollamt Emmerich.
• DaimlerChrysler AG v Land Baden-Württemberg.
• HSBC Holdings plc and Vidacos Nominees Ltd v The Commissioners of Her Majesty's Revenue & Customs.
• Mark Kerckhaert and Bernadette Morres v Belgische Staat.
• Commission of the European Communities v Hellenic Republic.
• Council Directive of 17 July 1969 concerning indirect taxes on the raising of capital (69/335/EEC)
• Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty