Pirelli Cable Holding NV v Commissioners of Inland Revenue

Core Citations

CONSIDERS

• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)
• Woolfson v Strathclyde Regional Council

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• Metrobarn Ltd v Gehring
• Ostime v Australian Mutual Provident Society
• Adams v Cape Industries Plc

CONSIDERS

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

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• Finance Act 1972
• Income and Corporation Taxes Act 1988 - Articles : S-788
• Income and Corporation Taxes Act 1988 - Articles : S-832
• Compulsory Purchase Act 1965

CITED in

• Pirelli Cable Holding NV v Commissioners of Inland Revenue; Pirelli Tyre Holding NV v Commissioners of Inland Revenue; Pirelli SpA v Commissioners of Inland Revenue; Pirelli General Plc v Commissioners of Inland Revenue; Pirelli Plc v Commissioners of Inland Revenue
• NEC Semi-Conductors Ltd and Others v Commissioners of Inland Revenue
• Deutsche Morgan Grenfell Group Plc v (1) Commissioners of Inland Revenue (2) Hm Attorney General

APPEAL RESOLVED in

• Pirelli Cable Holding NV v Commissioners of Inland Revenue

CONSIDERED in

• Sempra Metals (formerly Metallgesellschaft Ltd) v Commissioners of Inland Revenue
• Test Claimants in the Act of GLO and Another v HM Revenue and Customs
• Pirelli Cable Holding NV v HM Revenue and Customs (No 2)

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• Test Claimants in the Act Group Litigation (Classes 2 and 4) v HM Revenue and Customs
• R (Huitson) v HM Revenue and Customs
• Boake Allen Ltd and Others v HM Revenue and Customs
• Pirelli Cable Holding NV v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [29/01/2003] TLR 2
• [2003] Eu LR 166
• [2003] STI 103

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• [2003] 2 CMLR 23
• [2003] STC 250
• [2003] BTC 218

REFERRED in

• Test Claimants in the Franked Investment Group Litigation v Revenue and Customs Commissioners

This document cites

• Woolfson v Strathclyde Regional Council
• D.H.N. Food Distributors Ltd v Tower Hamlets London Borough Council
• Adams v Cape Industries Plc
• Ostime v Australian Mutual Provident Society
• Ostime v Australian Mutual Provident Society



See all quotations

• Union Texas Petroleum Corporation v Critchley (Inspector of Taxes)
• Metrobarn Ltd v Gehring
• Income and Corporation Taxes Act 1988
• Compulsory Purchase Act 1965
• Finance Act 1972
• Civil Procedure Rules 1998
• 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.
• 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)