The Queen, on the application of TNT Post UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs.

Core Citations

WORK EXPRESSION OF

• The Queen, on the application of TNT Post UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs.

This document cites

• Value Added Tax Act 1994
• JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs.
• Werner Haderer v Finanzamt Wilmersdorf.
• Commission of the European Communities v Federal Republic of Germany.
• Criminal proceedings against Paul Corbeau.



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• CARTESIO Oktató és Szolgáltató bt.
• Directive 97/67/EC of the European Parliament and of the Council of 15 December 1997 on common rules for the development of the internal market of Community postal services and the improvement of quality of service
• Directive 2002/39/EC of the European Parliament and of the Council of 10 June 2002 amending Directive 97/67/EC with regard to the further opening to competition of Community postal services
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• 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
• Treaty establishing the European Community