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

WORK EXPRESSION OF

• 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

• Value Added Tax Act 1994
• Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV.
• Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona.
• Planzer Luxembourg Sàrl v Bundeszentralamt für Steuern.
• Aktiebolaget NN v Skatteverket.



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• Auto Lease Holland BV v Bundesamt für Finanzen.
• Kuwait Petroleum (GB) Ltd v Commissioners of Customs & Excise.
• Apple and Pear Development Council v Commissioners of Customs and 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
• 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