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

Core Citations

RESUELVE RECURSO

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

REPORTED OPINION OF in

• [05/10/2007] TLR 1
• 27/09/2007 Daily Cases

CONSIDERED in

• S&I Electronics Plc v Revenue and Customs Commissioners
• MacMahon (t/a Irish Cottage Trading Co) v Revenue and Customs Commissioners

CITED in

• POWA (Jersey) Ltd v R & C Commissioners

This document cites

• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• EMAG Handel Eder OHG v Finanzlandesdirektion für Kärnten.
• 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