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

Core Citations

CONSIDERS

• John Dee Ltd v Commissioners of Customs and Excise
• R v David Michael Shayler

[See more]

• R v International Stock Exchange of the United Kingdom and the Republic of Ireland Ltd, ex parte Else (1982) Ltd
• Wilson v First County Trust Ltd (No 2)

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-77A
• Finance Act 2003

REFERRED in

• Silversafe Ltd and Another v Hood and Others
• Chaudhry v HM Revenue and Customs
• N2J Ltd v HM Revenue and Customs

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• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• HMRC v Livewire and Another
• R (Just Fabulous (UK) Ltd) v HM Revenue and Customs
• HM Revenue and Customs v Total Network SL

CONSIDERED in

• The Law Association of Trinidad and Tobago v Dr. Keith Rowley the Prime Minister of the Republic of Trinidad and Tobago
• Nicholas Rampersad v The Cabinet of Trinidad and Tobago
• R (Federation of Technological Industries) v Commissioners of Customs and Excise (Case C-384/04)

[See more]

• Allen Chastanet v Comptroller of Customs et Al

CITED in

• NM (A minor)’s Application
• Red 12 Trading Ltd v HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

APPEAL RESOLVED in

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

REPORTED OPINION OF in

• [2004] STC 1008
• [2004] STI 441

This document cites

• R v David Michael Shayler
• 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
• John Dee Ltd v Commissioners of Customs and Excise
• Value Added Tax Act 1994



See all quotations

• Finance Act 2003
• Wilson v First County Trust Ltd (No 2)
• 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