Mr Richard Allen v HM Treasury

Core Citations

CONSIDERS

• Francovich v Italian Republic (Joined Cases C-6/90 and 9/90)

REFERS TO

• British Steel Plc v Commissioners of Customs and Excise
• R (on the application of Minister for Economic Development of Jersey) v HM Revenue and Customs
• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)

CONSIDERS

• Value Added Tax Act 1983
• Value Added Tax (Imported Goods) Relief Order 1984
• Value Added Tax Act 1983

CITES

• R (Kemp) v Denbighshire Local Health Board
• R (Elite Mobile Plc) v Commissioners of Customs and Excise

REFERRED in

• Bioplus Life Sciences Private Ltd v The Secretary of State for Health

This document cites

• R (Kemp) v Denbighshire Local Health Board
• R (Elite Mobile Plc) v Commissioners of Customs and Excise
• British Steel Plc v Commissioners of Customs and Excise
• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)
• R (on the application of Minister for Economic Development of Jersey) v HM Revenue and Customs



See all quotations

• Value Added Tax Act 1983
• Value Added Tax (Imported Goods) Relief Order 1984
• Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State).
• Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods
• Council Directive 88/331/EEC of 13 June 1988 amending Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value-added tax on the final importation of certain goods
• Francovich v Italian Republic (Joined Cases C-6/90 and 9/90)
• Brasserie du Pecheur SA v Federal Republic of Germany; R v Secretary of State for Transport, ex parte Factortame Ltd (No 4) (Joined Cases C-46/93 and C-48/93)