Pirelli Cable Holding NV v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Adams v Cape Industries Plc
• Ord and Another v Belhaven Pubs Ltd
• Boake Allen Ltd and Others v HM Revenue and Customs

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• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)
• Salomon v Salomon and Company

REFERS TO

• Wentworth, Gent., one, Company, against Bullen, Gent., one, &
• Taylor v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1965
• Finance Act 1972
• Finance (No 2) Act 1997

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• Income and Corporation Taxes Act 1988 - Articles : S-6
• Income and Corporation Taxes Act 1988
• Income and Corporation Taxes Act 1988 - Articles : S-239
• Income and Corporation Taxes Act 1988 - Articles : S-240
• Income and Corporation Taxes Act 1988 - Articles : S-247
• Finance Act 1998 - Articles : S-31
• Income and Corporation Taxes Act 1988 - Articles : S-832

RESUELVE RECURSO

• Pirelli Cable Holding NV v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [2004] BTC 50
• [2004] Eu LR 459
• [2004] STC 13

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• [2004] STI 49

CONSIDERED in

• UBS AG v HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Test Claimants in the Act of GLO and Another v HM Revenue and Customs

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• Pirelli Cable Holding NV v HM Revenue and Customs (No 2)
• Test Claimants in the Act Group Litigation (Classes 2 and 4) v HM Revenue and Customs
• R (Huitson) v HM Revenue and Customs
• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Boake Allen Ltd and Others v HM Revenue and Customs

REFERRED in

• Aegis Group Plc v IR Commissioners
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• The Commissioners for HM Revenue and Customs v Fce Bank Plc

APPEAL RESOLVED in

• Pirelli Cable Holding NV v Commissioners of Inland Revenue

CITED in

• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;

This document cites

• Salomon v Salomon and Company
• Adams v Cape Industries Plc
• Pirelli Cable Holding NV v Commissioners of Inland Revenue
• Boake Allen Ltd and Others v HM Revenue and Customs
• Taylor v Commissioners of Inland Revenue



See all quotations

• Wentworth, Gent., one, Company, against Bullen, Gent., one, &
• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)
• Ord and Another v Belhaven Pubs Ltd
• Commissioners of Inland Revenue v Oce Van Der Grinten NV (C-58/01)
• Income and Corporation Taxes Act 1988
• Finance Act 1972
• Finance Act 1965
• Finance (No 2) Act 1997
• Finance Act 1998
• Lankhorst-Hohorst GmbH v Finanzamt Steinfurt.
• 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.
• Athinaïki Zythopoiia AE v Elliniko Dimosio.
• Bosal Holding BV v Staatssecretaris van Financiën.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Océ Van der Grinten NV v Commissioners of Inland Revenue.
• 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)