Mobile Export/Shelford IT Ltd v HM Revenue and Customs

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v Young
• Commissioners of Customs and Excise v Gil Insurance Ltd

REPORTED OPINION OF in

• [2009] 2 CMLR 46
• [2009] BVC 913

This document cites

• Commissioners of Customs and Excise v Gil Insurance Ltd
• Commissioners of Customs and Excise v Young
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).