Pirelli Cable Holding NV v Commissioners of Inland Revenue

Core Citations

---

CONSIDERS

• Boake Allen Ltd and Others v HM Revenue and Customs
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• R v Commissioners of Inland Revenue, ex parte Commerzbank AG ; Case C-330/91

REFERS TO

• Adams v Cape Industries Plc
• Salomon v Commissioners of Customs and Excise
• Ord and Another v Belhaven Pubs Ltd

[See more]

• D.H.N. Food Distributors Ltd v Tower Hamlets London Borough Council
• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)
• Boake Allen Ltd and Others v HM Revenue and Customs
• Salomon v Salomon and Company
• NEC Semi-Conductors Ltd v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1972
• Finance Act 1938 - Articles : S-38

[See more]

• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-247
• Income and Corporation Taxes Act 1988 - Articles : S-239
• Income and Corporation Taxes Act 1988 - Articles : S-14
• Income and Corporation Taxes Act 1988 - Articles : S-788

RESUELVE RECURSO

• Pirelli Cable Holding NV v Commissioners of Inland Revenue

APPLIES

• Commissioners of Inland Revenue v Oce Van Der Grinten NV (C-58/01)

CITED in

• UBS AG v HM Revenue and Customs
• Trustees of the BT Pension Scheme v Revenue and Customs Commissioners
• UBS AG v HM Revenue and Customs

[See more]

• Vodafone 2 v HM Revenue and Customs (No 2)
• NEC Semi-Conductors Ltd and other test claimants v Commissioners of Inland Revenue
• Bayfine UK v HM Revenue and Customs
• Smallwood and another v HM Revenue and Customs

REFERRED in

• UBS AG v HM Revenue and Customs
• Test Claimants in the Act of GLO and Another v HM Revenue and Customs
• UBS AG v HM Revenue and Customs

[See more]

• R (Huitson) v HM Revenue and Customs
• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue

CONSIDERED in

• The Commissioners for HM Revenue and Customs v Fce Bank Plc
• Pirelli Cable Holding NV v HM Revenue and Customs (No 2)
• General Reinsurance Ltd v HM Reveneue & Customs and Another

[See more]

• Vodafone 2 v HM Revenue and Customs
• The Commissioners of Inland Revenue and Another v The Test Claimants in the Franked Investment Income Group Litigation (Respondents/Claimants)
• Bat Industries Plc and Others v Commissioners of Inland Revenue
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• The Test Claimants in the FII Group Litigation v The Commissioners for HM Revenue and Customs
• Deutsche Morgan Grenfell Group Plc v Commissioners of Inland Revenue
• The Test Claimants in the Franked Investment Income Group Litigation v The Commissioners of HM Revenue and Customs
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;

FOLLOWED in

• Test Claimants in the Act Group Litigation (Classes 2 and 4) v HM Revenue and Customs

APPLIED in

• Boake Allen Ltd and Others v HM Revenue and Customs

REPORTED OPINION OF in

• [2006] 2 All ER 81
• [2006] STC 548
• [2006] NR Uned 48

[See more]

• [2006] Eu LR 827
• 08/02/2006 Daily Cases
• 8 ITLR 872
• [2006] BTC 181
• 77 TC 409
• [13/02/2006] TLR 1
• [2006] 1 WLR 400

This document cites

---

• Salomon v Salomon and Company
• D.H.N. Food Distributors Ltd v Tower Hamlets London Borough Council
• Salomon v Commissioners of Customs and Excise
• Adams v Cape Industries Plc
• Pirelli Cable Holding NV v Commissioners of Inland Revenue



See all quotations

• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Boake Allen Ltd and Others v HM Revenue and Customs
• Boake Allen Ltd and Others v HM Revenue and Customs
• NEC Semi-Conductors Ltd v Commissioners of Inland Revenue
• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)
• Commissioners of Inland Revenue v Oce Van Der Grinten NV (C-58/01)
• Ord and Another v Belhaven Pubs Ltd
• R v Commissioners of Inland Revenue, ex parte Commerzbank AG ; Case C-330/91
• Income and Corporation Taxes Act 1988
• Finance Act 1972
• Ministério Público y Fazenda Pública contra Epson Europe BV.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Council Directive of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States (90/435/EEC)
• Treaty establishing the European Community