Jersey Choice Ltd v HM Treasury

Core Citations

CONSIDERS

• European Communities Act 1972 - Articles : S-2
• Finance Act 2012
• Finance Act 2012 - Articles : S-199

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• European Union (Withdrawal) Act 2018
• Value Added Tax (Imported Goods) Relief Order 1984
• Value Added Tax Regulations 1995
• Finance Act 2012
• European Union (Withdrawal) Act 2018

REFERS TO

• R (on the application of Minister for Economic Development of Jersey) v HM Revenue and Customs
• Oto SpA v Ministero delle Finanze (C130/92)

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• Swiss International Air Lines AG (Appellant/Claimant) v The Secretary of State for Energy and Climate Change and Another (Respondents/Defendants)
• R (on the application of Barclay) v Secretary of State for Justice (Attorney General of Jersey and the States of Guernsey intervening)
• Routier and Another v Revenue and Customs Commissioners
• Jersey Choice Ltd v HM Treasury

AFFIRMS

• Jersey Choice Ltd v HM Treasury

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Royal Trust v. Potash, [1986] 2 SCR 351
• Swiss International Air Lines AG (Appellant/Claimant) v The Secretary of State for Energy and Climate Change and Another (Respondents/Defendants)
• Oto SpA v Ministero delle Finanze (C130/92)
• R (on the application of Minister for Economic Development of Jersey) v HM Revenue and Customs



See all quotations

• European Union (Withdrawal) Act 2018
• Finance Act 2012
• European Communities Act 1972
• R (on the application of Barclay) v Secretary of State for Justice (Attorney General of Jersey and the States of Guernsey intervening)
• Routier and Another v Revenue and Customs Commissioners
• Harald Weigel and Ingrid Weigel v Finanzlandesdirektion für Vorarlberg.
• NCC Construction Danmark A/S v Skatteministeriet.
• Tulliasiamies and Antti Siilin.
• Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio.
• Swiss International Air Lines AG v The Secretary of State for Energy and Climate Change and Environment Agency.
• Shields & Sons Partnership v The Commissioners for Her Majesty's Revenue and Customs.
• OTO SpA contra Ministero delle finanze.
• Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Council Directive of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (83/181/EEC)
• Jersey Choice Ltd v HM Treasury
• Jersey Choice Ltd v HM Treasury