Local Authorities Mutual Investment TrustvCommissioners of Customs and Excise

Core Citations

REPORTED OPINION OF in

• [2004] BVC 379
• [2004] BTC 5319

REFERRED in

• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Interim Relief)

This document cites

• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• Local Authorities Mutual Investment Trust v Commissioners of Customs and Excise
• University of Sussex v Commissioners of Customs and Excise
• General Motors Acceptance Corporation (UK) Plc



See all quotations

• Value Added Tax Act 1994
• Taxes Management Act 1970
• Value Added Tax Regulations 1995
• Westmorland Hospitals National Health Service Trust (Transfer of Trust Property) Order 1995
• Rewe-Zentralfinanz eG and Rewe-Zentral AG v Landwirtschaftskammer für das Saarland.
• H. Steenhorst-Neerings contra Bestuur van de Bedrijfsvereniging voor Detailhandel, Ambachten en Huisvrouwen.
• Edilizia Industriale Siderurgica Srl (Edis) contra Ministero delle Finanze.
• Theresa Emmott contra Minister for Social Welfare y Attorney General.
• Aprile Srl, en liquidación, contra Amministrazione delle Finanze dello Stato.
• Société générale des grandes sources d'eaux minérales françaises contra Bundesamt für Finanzen.
• Amministrazione delle finanze dello Stato v Denkavit italiana Srl.
• Elsie Rita Johnson v Chief Adjudication Officer.
• Express Dairy Foods Limited v Intervention Board for Agricultural Produce.
• Rosalba Palmisani contra Istituto nazionale della previdenza sociale (INPS).
• Commission of the European Communities v French Republic.
• Commission of the European Communities v Federal Republic of Germany.
• Ministero delle Finanze contra IN.CO.GE.'90 Srl, Idelgard Srl, Iris'90 Srl, Camed Srl, Pomezia Progetti Appalti Srl (PPA), Edilcam Srl, A. Cecchini & C. Srl, EMO Srl, Emoda Srl, Sappesi Srl, Ing. Luigi Martini Srl, Giacomo Srl y Mafar Srl.
• Yvonne van Duyn v Home Office.
• Mary Teresa Magorrian and Irene Patricia Cunningham v Eastern Health and Social Services Board and Department of Health and Social Services.
• Roquette Frères SA contra Direction des services fiscaux du Pas-de-Calais.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Dilexport Srl contra Amministrazione delle Finanze dello Stato.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• Comet BV v Produktschap voor Siergewassen.
• Bessin et Salson v Administration des douanes et droits indirects.
• Human Rights Act 1998