PSL Freight Ltd v Commissioners of Customs and Excise

Core Citations

REPORTED OPINION OF in

• [2001] BVC 539
• [2001] BTC 5437
• [2001] All ER D 324

CONSIDERED in

• WWF World Wide Fund for Nature (formerly World Wildlife Fund) v World Wrestling Federation Entertainment Inc.
• Devenish Nutrition Ltd v Sanofi-Aventis SA (France) & others

REFERRED in

• Cheong Lay Yong v Muthukumaran s/o Varthan
• Experience Hendrix LLC v PPX Enterprises Inc.
• Devenish Nutrition Ltd v Sanofi-Aventis SA (France) & others

This document cites

• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Edwards (Inspector of Taxes) v Bairstow
• Fluff Ltd (t/a Mag-it) v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Hauptzollamt Neubrandenburg contra Lensing & Brockhausen GmbH.



See all quotations

• Fazenda Pública v Câmara Municipal do Porto.
• Covita AVE contra Elliniko Dimosio (Estado helénico).
• De Haan Beheer BV contra Inspecteur der Invoerrechten en Accijnzen te Rotterdam.
• Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
• 88/376/EEC, Euratom: Council Decision of 24 June 1988 on the system of the Communities' own resources
• Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code