The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.

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• The Commissioners for Her Majesty’s Revenue & Customs v RBS Deutschland Holdings GmbH.

This document cites

• Value Added Tax Act 1994
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• NCC Construction Danmark A/S v Skatteministeriet.
• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• PARAT Automotive Cabrio Textiltetőket Gyártó Kft. v Adó- és Pénzügyi Ellenőrzési Hivatal, Hatósági Főosztály, Észak-magyarországi Kihelyezett Hatósági Osztály.



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• Gemeente Leusden (C-487/01) and Holin Groep BV cs (C-7/02) v Staatssecretaris van Financiën.
• Etienne Debouche v Inspecteur der Invoerrechten en Accijnzen.
• Commissioners of Customs & Excise v Cantor Fitzgerald International.
• Ampliscientifica Srl and Amplifin SpA v Ministero dell’Economia e delle Finanze and Agenzia delle Entrate.
• Uudenkaupungin kaupunki.
• Abbey National plc v Commissioners of Customs & Excise.
• Investrand BV v Staatssecretaris van Financiën.
• Hausgemeinschaft Jörg und Stefanie Wollny v Finanzamt Landshut.
• 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