Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise.

Core Citations

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• Abbey National plc and Inscape Investment Fund v Commissioners of Customs & Excise.

This document cites

• Alliance & Leicester Group Treasury plc (Transfer) Act 2001
• Financial Services and Markets Act 2000
• Value Added Tax Act 1994
• Assurandør-Societetet et v Skatteministeriet.
• Jyske Finans A/S v Skatteministeriet.



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• Cimber Air A/S v Skatteministeriet.
• Fonden Marselisborg Lystbådehavn v Skatteministeriet and Skatteministeriet v Fonden Marselisborg Lystbådehavn.
• Sparekassernes Datacenter (SDC) v Skatteministeriet.
• Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ypourgos Oikonomikon.
• Sinclair Collis Ltd v Commissioners of Customs & Excise.
• Commissioners of Customs & Excise v CSC Financial Services Ltd.
• Commission of the European Communities v Ireland.
• Belgian State v Temco Europe SA.
• Gemeente Emmen v Belastingdienst Grote Ondernemingen.
• 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
• Directive 2001/107/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 a view to regulating management companies and simplified prospectuses
• 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)
• 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