Hutchison 3G UK Ltd and Others v HM Revenue and Customs (Case C-369/04)

Core Citations

REPORTED OPINION OF in

• [2004] STI 2576
• [2005] BVC 2114

REFERRED in

• Revenue and Customs Commissioners v Tanjoukian
• HM Revenue and Customs v Isle of Wight Council and Others (Case C-288/07)

This document cites

• R (BT3G Ltd and One 2 One Personal Communications Ltd) v Secretary of State for Trade and Industry
• R v Special Adjudicator, ex parte Vallaj
• Wireless Telegraphy Act 1998
• Value Added Tax Act 1994
• Communications Act 2003



See all quotations

• Telecommunications Act 1984
• Wireless Telegraphy (Third Generation Licences) Regulations 1999
• Assurandør-Societetet et v Skatteministeriet.
• Fazenda Pública v Câmara Municipal do Porto.
• Wellcome Trust Ltd v Commissioners of Customs and Excise.
• Ufficio distrettuale delle imposte dirette di Fiorenzuola d'Arda and others v Comune di Carpaneto Piacentino and others.
• Commission of the European Communities v Kingdom of the Netherlands.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Directive 2002/19/EC of the European Parliament and of the Council of 7 March 2002 on access to, and interconnection of, electronic communications networks and associated facilities (Access Directive)
• Council Regulation (EEC) No 4064/89 of 21 December 1989 on the control of concentrations between undertakings
• Directive 2002/20/EC of the European Parliament and of the Council of 7 March 2002 on the authorisation of electronic communications networks and services (Authorisation Directive)
• Directive 2002/22/EC of the European Parliament and of the Council of 7 March 2002 on universal service and users' rights relating to electronic communications networks and services (Universal Service Directive)
• Directive 97/13/EC of the European Parliament and of the Council of 10 April 1997 on a common framework for general authorizations and individual licences in the field of telecommunications services
• Directive 2002/21/EC of the European Parliament and of the Council of 7 March 2002 on a common regulatory framework for electronic communications networks and services (Framework Directive)
• Decision No 128/1999/EC of the European Parliament and of the Council of 14 December 1998 on the coordinated introduction of a third-generation mobile and wireless communications system (UMTS) in the Community
• Council Directive of 25 June 1987 on the frequency bands to be reserved for the coordinated introduction of public pan-European cellular digital land-based mobile communications in the Community (87/372/EEC)
• SAT Fluggesellschaft m.b.H. v European Organisation for the Safety of Air Navigation (Eurocontrol) (Case C-364/92)