R (on the application of Minister for Economic Development of Jersey) v HM Revenue and Customs

Core Citations

CONSIDERS

• Value Added Tax (Imported Goods) Relief Order 1984
• Oto SpA v Ministero delle Finanze (C130/92)

REFERS TO

• Liversidge v Anderson
• Marks & Spencer Plc v HM Revenue and Customs (Case C-309/06)

COMMENTED in

• R Swiss International Airlines AG v Secretary of State for Climate Change and Energy and the Environment Agency

REPORTED OPINION OF in

• [2012] STC 1113
• [2012] BVC 160

REFERRED in

• Mr Richard Allen v HM Treasury
• Jersey Choice Ltd v HM Treasury
• Jersey Choice Ltd v HM Treasury

CONSIDERED in

• Jersey Choice Ltd v HM Treasury
• Jersey Choice Ltd v HM Treasury

This document cites

• Liversidge v Anderson
• Oto SpA v Ministero delle Finanze (C130/92)
• Marks & Spencer Plc v HM Revenue and Customs (Case C-309/06)
• Finance Act 2011
• Value Added Tax (Imported Goods) Relief Order 1984



See all quotations

• Offene Handelsgesellschaft in Firma Werner Faust v Commission of the European Communities.
• Commissioners for Her Majesty’s Revenue and Customs v The Rank Group plc.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Direct Cosmetics Ltd and Laughtons Photographs Ltd v Commissioners of Customs and Excise.
• OTO SpA contra Ministero delle finanze.
• Har Vaessen Douane Service BV v Staatssecretaris van Financiën.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Council Directive 88/331/EEC of 13 June 1988 amending Directive 83/181/EEC determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value-added tax on the final importation of certain goods
• Council Directive of 28 March 1983 determining the scope of Article 14 (1) (d) of Directive 77/388/EEC as regards exemption from value added tax on the final importation of certain goods (83/181/EEC)
• Directive 2011/83/EU of the European Parliament and of the Council of 25 October 2011 on consumer rights, amending Council Directive 93/13/EEC and Directive 1999/44/EC of the European Parliament and of the Council and repealing Council Directive 85/577/EEC and Directive 97/7/EC of the European Parliament and of the Council (Text with EEA relevance)