JP Commodities Ltd v HM Revenue and Customs

Core Citations

RESUELVE RECURSO

• JP Commodities Ltd v HM Revenue and Customs

REPORTED OPINION OF in

• [2008] BVC 683
• [2008] BTC 5563

This document cites

• Value Added Tax Act 1994
• Value Added Tax Regulations 1995
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• Marks & Spencer plc v Commissioners of Customs & Excise.



See all quotations

• Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers