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Core Citations
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This document cites
- 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
- Arif (trading as Trinity Fisheries) v HM Revenue and Customs
- Powa (Jersey) Ltd
- Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).