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R & C Commissioners v Marks & Spencer Plc
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Core Citations
REPORTED OPINION OF in
This document cites
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Marks & Spencer Plc v Halsey (Case C-446/03)
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ICI Plc v Colmer (Inspector of Taxes) (No 2)
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Marks & Spencer Plc v Halsey (Case C-446/03)
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Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
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F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
See all quotations
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R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
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Marks & Spencer Plc v Halsey (Case C-446/03)
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Income and Corporation Taxes Act 1988
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Finance Act 1998
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Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
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Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
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Peterbroeck, Van Campenhout & Cie SCS contra Estado belga.
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Haahr Petroleum Ltd contra Åbenrå Havn, Ålborg Havn, Horsens Havn, Kastrup Havn NKE A/S, Næstved Havn, Odense Havn, Struer Havn y Vejle Havn, en el que interviene: Trafikministeriet.
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Société de Gestion Industrielle (SGI) v Belgian State.
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ACF Chemiefarma NV v Commission of the European Communities.
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Aprile Srl, en liquidación, contra Amministrazione delle Finanze dello Stato.
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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.
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Santex SpA v Unità Socio Sanitaria Locale n. 42 di Pavia, and Sca Mölnlycke SpA, Artsana SpA and Fater SpA.
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Marks & Spencer plc v David Halsey (Her Majesty's Inspector of Taxes).
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Test Claimants in Class IV of the ACT Group Litigation v Commissioners of Inland Revenue.
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Staatssecretaris van Financiën v Orange European Smallcap Fund NV.
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Test Claimants in the Thin Cap Group Litigation v Commissioners of Inland Revenue.
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Cadbury Schweppes plc and Cadbury Schweppes Overseas Ltd v Commissioners of Inland Revenue.
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Aprile Srl, en liquidación contra Amministrazione delle Finanze dello Stato.
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Marks & Spencer plc v Commissioners of Customs & Excise.
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Fantask A/S e.a. contra Industriministeriet (Erhvervministeriet).
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Lidl Belgium GmbH & Co. KG v Finanzamt Heilbronn.
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Société Comateb (C-192/95), Société Panigua (C-193/95), Société Edouard et fils (C-194/95), Société de distribution de vins et liqueurs (C-195/95), Etablissements André Haan (C-196/95), Société Diffusion générale de quincaillerie (C-197/95), Société Diffusion générale (C-198/95), Société Cama Renault (C-199/95), Scp Ovide et Dorville (C-200/95), Société Ducros Guadeloupe (C-201/95), Société Comptoir commercial Caraïbes (C-202/95), Société Giafa (C-203/95), Société LVS (C-204/95), Société Catherine et Jean-Claude Tabar Nouval (C-205/95), Société L'Heure et L'Or (C-206/95), Société Général bazar bricolage (C-207/95), Société Grain d'or (C-208/95), Société Cash Service (C-209/95), Etablissements Efira (C-210/95), Société Farandole (C-211/95), Société Carat (C-212/95), Société Rio (C-213/95), Société guadeloupéenne de distribution moderne (SGDM) (C-214/95), Martinique automobiles SA (C-215/95), Socovi SARL (C-216/95), Etablissements Gabriel Vangour et Cie SARL (C-217/95), Simat Guadeloupe SARL (C-218/95) contra D
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Amministrazione dello Finanze della Stato v Simmenthal S.p.A. (Case 106/77)