Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs.

Core Citations

WORK EXPRESSION OF in

• Macdonald Resorts Ltd v The Commissioners for Her Majesty’s Revenue & Customs.

AMENDED in

• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax

This document cites

• Commissioners of Customs & Excise v First National Bank of Chicago.
• Elisabeth Blasi v Finanzamt München I.
• United Utilities plc v Commissioners of Customs & Excise.
• R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.
• Commissioners of Customs & Excise v Cantor Fitzgerald International.



See all quotations

• Staatssecretaris van Financiën v Arthur Andersen & Co. Accountants c.s.
• Sinclair Collis Ltd v Commissioners of Customs & Excise.
• Stichting "Goed Wonen" v Staatssecretaris van Financiën.
• RCI Europe v Commissioners for Her Majesty’s Revenue and Customs.
• BUPA Hospitals Ltd and Goldsborough Developments Ltd v Commissioners of Customs & Excise.
• Kennemer Golf & Country Club v Staatssecretaris van Financiën.
• K-1 sp. z o.o. v Dyrektor Izby Skarbowej w Bydgoszczy.
• Staatssecretaris van Financiën v Stichting Kinderopvang Enschede.
• Council Directive 2001/115/EC of 20 December 2001 amending Directive 77/388/EEC with a view to simplifying, modernising and harmonising the conditions laid down for invoicing in respect of value added tax
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Treaty establishing the European Community