Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.

Core Citations

WORK EXPRESSION OF

• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.

This document cites

• Value Added Tax Act 1994
• Finanzamt Bergisch Gladbach v HE.
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Staatssecretaris van Financiën v Shipping and Forwarding Enterprise Safe BV.
• Staatssecretaris van Financiën v Coffeeshop "Siberië" vof.



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• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Transport Service NV v Belgische Staat.
• BLP Group plc v Commissioners of Customs & Excise.
• Commissioners of Customs and Excise v Midland Bank plc.
• Zita Modes Sàrl v Administration de l'enregistrement et des domaines.
• Finanzamt Uelzen v Dieter Armbrecht.
• Finanzamt Groß-Gerau v MKG-Kraftfahrzeuge-Factoring GmbH.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Tullihallitus contra Kaupo Salumets y otros.
• W. M. van Tiem v Staatssecretaris van Financiën.
• Comisión de las Comunidades Europeas contra República Helénica.
• Commission of the European Communities v Kingdom of the Netherlands.
• Empresa de Desenvolvimento Mineiro SGPS SA (EDM) v Fazenda Pública.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• Finanzamt Goslar contra Brigitte Breitsohl.
• 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
• 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