Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).

Core Citations

REPORTED OPINION OF in

• [2010] STC 2651
• [2010] SWTI 2706
• [2010] All ER D 98 Oct

[See more]

• 62009CJ0055

WORK EXPRESSION OF in

• [2010] STC 2651
• [2010] SWTI 2706
• [2010] All ER D 98 Oct

[See more]

• 62009CJ0055
• Commissioners for Her Majesty’s Revenue and Customs v Loyalty Management UK Ltd (C-53/09) and Baxi Group Ltd (C-55/09).

This document cites

• Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV.
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• Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern.
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• Auto Lease Holland BV v Bundesamt für Finanzen.



See all quotations

• Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.
• Commissioners of Customs and Excise v DFDS A/S.
• Council Directive 95/7/EC of 10 April 1995 amending Directive 77/388/EEC and introducing new simplification measures with regard to value added tax - scope of certain exemptions and practical arrangements for implementing them
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Treaty establishing the European Community