Nationwide Controlled Parking Systems Ltd v Revenue Commisioners

Core Citations

REFERS TO

• Mac Carthaigh v Cablelink Ltd

CONSIDERS

• VEHICLE CLAMPING ACT 2015
• Finance (Tax Appeals) Act 2015
• Value-Added Tax Consolidation Act, 2010

[See more]

• Taxes Consolidation Act, 1997
• Vehicle Control Services Ltd v The Commissioners for HM Revenue & Customs
• Tax Credits Act 2002

APPLIES

• Mara v Hummingbird Ltd
• Ó Culacháin v Mcmullan Brothers Ltd

DISTINGUISHES

• National Car Parks

CONSIDERS

REPORTED OPINION OF in

• ITR2019-ITR-150
• [2019] 7 JIC 1606

AFFIRMED in

• Nationwide Controlled Parking Systems Ltd v Revenue Commissioners

This document cites

• Mara v Hummingbird Ltd
• Vehicle Control Services Ltd v The Commissioners for HM Revenue & Customs
• Ó Culacháin v Mcmullan Brothers Ltd
• National Car Parks
• Mac Carthaigh v Cablelink Ltd



See all quotations

• Tax Credits Act 2002
• MEO – Serviços de Comunicações e Multimédia SA contra Autoridade Tributária e Aduaneira.
• R. J. Tolsma v Inspecteur der Omzetbelasting Leeuwarden.
• Air France-KLM and Hop!-Brit Air SAS v Ministère des Finances et des Comptes publics.
• Town & County Factors Ltd v Commissioners of Customs & Excise.
• European Commission v Republic of Austria.
• Lajvér Meliorációs Nonprofit Kft. and Lajvér Csapadékvízrendezési Nonprofit Kft. v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (NAV).
• Comisión de las Comunidades Europeas contra República Helénica.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Minister Finansów v Stowarzyszenie Artystów Wykonawców Utworów Muzycznych i Słowno-Muzycznych SAWP (SAWP).
• Apple and Pear Development Council v Commissioners of Customs and Excise.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Taxes Consolidation Act, 1997