Revenue and Customs Commissioners v Open University

Core Citations

REFERS TO

• British Broadcasting Corporation v Johns
• Insurancewide.com Services Ltd v HM Revenue and Customs
• Assiscurazioni Generali SpA v Arab Insurance Group

[See more]

• College of Estate Management v Revenue and Customs Commissioners

APPLIES

• University of Cambridge v HM Revenue and Customs

CONSIDERS

• Expert Witness Institute v Commissioners of Customs and Excise
• Value Added Tax Act 1994 - Articles : S-80
• Value Added Tax Act 1983 - Articles : SCH-6

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• Finance Act 1972 - Articles : SCH-5
• Wireless Telegraphy Act 1949 - Articles : S-1

REPORTED OPINION OF in

• [2016] BVC 10
• [2017] 2 All ER 390
• [2016] All ER D 66 Mar

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• [2016] STC 2273
• [2017] 4 WLR 113

This document cites

• Expert Witness Institute v Commissioners of Customs and Excise
• Insurancewide.com Services Ltd v HM Revenue and Customs
• British Broadcasting Corporation v Johns
• University of Cambridge v HM Revenue and Customs
• Revenue and Customs Commissioners v Open University



See all quotations

• Value Added Tax Act 1994
• Finance Act 1972
• Value Added Tax Act 1983
• Wireless Telegraphy Act 1949
• College of Estate Management v Revenue and Customs Commissioners
• Ingenieurbüro Eulitz GbR Thomas und Marion Eulitz v Finanzamt Dresden I.
• European Commission v Ireland.
• Stichting Regionaal Opleidingen Centrum Noord-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën.
• Kingscrest Associates Ltd and Montecello Ltd v Commissioners of Customs & Excise.
• JP Morgan Fleming Claverhouse Investment Trust plc and The Association of Investment Trust Companies v The Commissioners of HM Revenue and Customs.
• Staatssecretaris van Financiën v Fiscale Eenheid X NV cs.
• Ministero delle Finanze - Ufficio IVA di Milano v CO.GE.P. Srl.
• Commission of the European Communities v Federal Republic of Germany.
• Werner Haderer v Finanzamt Wilmersdorf.
• Minister Finansów v MDDP sp. z o.o. Akademia Biznesu, sp. komandytowa.
• Ayuntamiento de Sevilla v Recaudadores de Tributos de las Zonas primera y segunda.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública.
• Nordania Finans A/S and BG Factoring A/S v Skatteministeriet.
• Commission of the European Communities v Kingdom of the Netherlands.
• Finanzamt Steglitz v Ines Zimmermann.
• Commission of the European Communities v Sonja Hosman-Chevalier.
• Second Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes - Structure and procedures for application of the common system of value added tax
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• 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
• Assiscurazioni Generali SpA v Arab Insurance Group