JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs.

Core Citations

REPORTED OPINION OF in

• [2007] All ER D 368 Jun
• [2007] ECR I-5517
• [2007] 3 CMLR 32

[See more]

• [2007] Pen LR 265
• [2010] BVC 337
• [2007] STI 1765
• [2008] STC 1180
• 62005CJ0363

WORK EXPRESSION OF in

• [2007] All ER D 368 Jun
• [2007] ECR I-5517
• [2007] 3 CMLR 32

[See more]

• [2007] Pen LR 265
• [2010] BVC 337
• [2007] STI 1765
• [2008] STC 1180
• 62005CJ0363
• JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs.

This document cites

• Income and Corporation Taxes Act 1988
• Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.
• Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise.
• Turn- und Sportunion Waldburg v Finanzlandesdirektion für Oberösterreich.
• Jyske Finans A/S v Skatteministeriet.



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• Finanzamt Gladbeck v Edith Linneweber (C-453/02) and Finanzamt Herne-West v Savvas Akritidis (C-462/02).
• Cimber Air A/S v Skatteministeriet.
• Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise.
• VDP Dental Laboratory NV v Staatssecretaris van Financiën.
• Fonden Marselisborg Lystbådehavn v Skatteministeriet and Skatteministeriet v Fonden Marselisborg Lystbådehavn.
• Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ypourgos Oikonomikon.
• L.u.P. GmbH v Finanzamt Bochum-Mitte.
• Rechnungshof (C-465/00) v Österreichischer Rundfunk and Others and Christa Neukomm (C-138/01) and Joseph Lauermann (C-139/01) v Österreichischer Rundfunk.
• H. A. Solleveld (C-443/04) and J. E. van den Hout-van Eijnsbergen (C-444/04) v Staatssecretaris van Financiën.
• Christoph-Dornier-Stiftung für Klinische Psychologie v Finanzamt Gießen.
• Commission of the European Communities v Federal Republic of Germany.
• Gemeente Emmen v Belastingdienst Grote Ondernemingen.
• Commission of the European Communities v French Republic.
• Commission of the European Communities v French Republic.
• Directive 2001/108/EC of the European Parliament and of the Council of 21 January 2002 amending Council Directive 85/611/EEC on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS), with regard to investments of UCITS
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Directive 2005/1/EC of the European Parliament and of the Council of 9 March 2005 amending Council Directives 73/239/EEC, 85/611/EEC, 91/675/EEC, 92/49/EEC and 93/6/EEC and Directives 94/19/EC, 98/78/EC, 2000/12/EC, 2001/34/EC, 2002/83/EC and 2002/87/EC in order to establish a new organisational structure for financial services committees (Text with EEA relevance)Text with EEA relevance
• Council Directive of 20 December 1985 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) (85/611/EEC)
• Treaty establishing the European Community