R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)

Core Citations

CONSIDERS

• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• John Dee Ltd v Commissioners of Customs and Excise

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• Lewis v Wallis

CONSIDERS

• Finance Act 2003
• Value Added Tax Act 1994

RESUELVE RECURSO

• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)

CONSIDERED in

• Autogas (Europe) Ltd ((in Liquidation)) v Thomas Tadeus Ochocki
• REGALWAY CARE Ltd ((in Liquidation)) and ABDUL MALIK SHILLINGFORD (also known as ABDUL MALIK) and A.v.A.H TRADING Ltd and VICTORIA CLARKE and EBST Ltd and IMAD YACOUB SHOUBAKI (Responndents) and FIRST TOUCH COMMUNICATIONS Ltd and DIRECT COMM

CITED in

• POWA (Jersey) Ltd v R & C Commissioners

REFERRED in

• NG International Ltd v R & C Commissioners
• Revenue and Customs Commissioners v Bridport and West Dorset Gold Club Ltd
• International Transport Workers' Federation and another v Viking line ABP (C-438/05)

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• The Commissioners for HM Revenue and Customs v Sunico A/S and Others

REPORTED OPINION OF in

• [2004] STC 1424
• [2004] BVC 682
• [2004] BTC 5623

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• [2004] 3 CMLR 41
• 11/05/2006 Daily Cases
• [2005] Eu LR 110

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)
• John Dee Ltd v Commissioners of Customs and Excise
• Lewis v Wallis



See all quotations

• John Dee Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994
• Finance Act 2003
• Rheinmühlen-Düsseldorf v Einfuhr- und Vorratsstelle für Getreide und Futtermittel.
• Council Regulation (EEC) No 218/92 of 27 January 1992 on administrative cooperation in the field of indirect taxation (VAT)
• Council Directive 76/308/EEC of 15 March 1976 on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of the agricultural levies and customs duties
• Council Directive 92/111/EEC of 14 December 1992 amending Directive 77/388/EEC and introducing simplification measures with regard to value added tax
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Council Directive 2000/65/EC of 17 October 2000 amending Directive 77/388/EEC as regards the determination of the person liable for payment of value added tax