R v Commissioners of Inland Revenue, ex parte Commerzbank AG ; Case C-330/91

Core Citations

CONSIDERS

• Taxes Management Act 1970
• Finance Act 1975 - Articles : S-48
• Income and Corporation Taxes Act 1988 - Articles : S-788

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• Smidth & Company v Greenwood

CITES

• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)

REPORTED OPINION OF in

• [1991] BTC 161
• [18/04/1991] TLR 2
• [1991] 3 CMLR 633

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• [1991] STC 271

CITED in

• NEC Semi-Conductors Ltd and Others v Commissioners of Inland Revenue
• UBS AG v HM Revenue and Customs

CONSIDERED in

• Boake Allen Ltd and Others v HM Revenue and Customs
• Pirelli Cable Holding NV v Commissioners of Inland Revenue

REFERRED in

• Fitzgerald v Lloyd Williams

This document cites

• Smidth & Company v Greenwood
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• Commissioners of Inland Revenue v Commerzbank AG IRC v Banco do Brasil SA
• Income and Corporation Taxes Act 1988
• Finance Act 1975



See all quotations

• European Communities Act 1972
• Income and Corporation Taxes Act 1970
• Finance (No. 2) Act 1915
• Taxes Management Act 1970
• Finance (No. 2) Act 1975
• Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order 1967
• Commission of the European Communities v French Republic.
• Giovanni Maria Sotgiu v Deutsche Bundespost.
• Klaus Biehl v Administration des contributions du grand-duché de Luxembourg.