R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)

Core Citations

CONSIDERS

• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another
• Elektronska Industrija Oour TVA v Transped Oour Kintinentalna Spedicna
• R v Secretary of State for Transport, ex parte Factortame Ltd (No 2)

[See more]

• Newspaper Licensing Agency v Marks & Spencer Plc
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• R v Attorney General, ex parte Imperial Chemical Industries Plc

CONSIDERS

• Value Added Tax Act 1994 - Articles : S-30
• Carriage of Goods by Road Act 1965 - Articles : S-1

CITED in

• N2J Ltd v HM Revenue and Customs
• R (Opto Telelinks) v HM Revenue and Customs
• Red 12 Trading Ltd v HM Revenue and Customs

APPEAL RESOLVED in

• R (Teleos Plc and Others) v Commissioners of Customs and Excise (Case C-409/04)

REPORTED OPINION OF in

• [2005] BVC 93
• [2005] BTC 5062

APPLIED in

• N2J Ltd v HM Revenue and Customs

REFERRED in

• Westone Wholesale Ltd v HM Revenue and Customs
• HMRC v Livewire and Another

DISTINGUISHED in

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same

This document cites

• Silver's Garage Ltd. v. Bridgewater (Town), (1970) 2 N.S.R.(2d) 474 (SCC)
• Newspaper Licensing Agency v Marks & Spencer Plc
• R v Secretary of State for Transport, ex parte Factortame Ltd (No 2)
• Glaxo Group Ltd and Others v Commissioners of Inland Revenue
• R v Commissioners of Inland Revenue, ex parte Unilever Plc and Another



See all quotations

• R v Attorney General, ex parte Imperial Chemical Industries Plc
• Elektronska Industrija Oour TVA v Transped Oour Kintinentalna Spedicna
• Carriage of Goods by Road Act 1965
• Value Added Tax Act 1994
• Value Added Tax Regulations 1995
• BLP Group plc v Commissioners of Customs & Excise.
• Srl CILFIT and Lanificio di Gavardo SpA v Ministry of Health.
• Pascoal & Filhos Ldª contra Fazenda Pública.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.
• The Queen contra Commissioners of Customs & Excise, ex parte Faroe Seafood Co. Ltd, Føroya Fiskasøla L/F (C-153/94) y Commissioners of Customs & Excise, ex parte John Smith y Celia Smith, que giran bajo la razón social Arthur Smith (C-204/94).
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Council Directive 91/680/EEC of 16 December 1991 supplementing the common system of value added tax and amending Directive 77/388/EEC with a view to the abolition of fiscal frontiers
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Council Directive of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the fields of direct taxation and value added tax (77/799/EEC)
• 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
• Convention on the Contract for the International Carriage of Goods by Road (CMR)