Revenue and Customs Commissioners v Frank A Smart & Son Ltd

Core Citations

RESUELVE RECURSO

AFFIRMS

• Commissioners for HM Revenue and Customs v Frank a Smart & Son Ltd

CONSIDERS

• Value Added Tax Act 1994
• Value Added Tax Act 1994

CONSIDERS

REFERS TO

[See more]

• The Commissioners for HM Revenue and Customs v The Chancellor, Master and Scholars of the University of Cambridge
• Commissioners for HM Revenue and Customs v Frank a Smart & Son Ltd

REPORTED OPINION OF in

• [2019] 1 WLR 4849
• [2020] 1 All ER 97
• [2019] STC 1549

[See more]

• [2019] BVC 37

REFERRED in

• Commissioners for HM Revenue and Customs v Hotel La Tour Ltd

This document cites

• Value Added Tax Act 1994
• Commissioners for HM Revenue and Customs v Frank a Smart & Son Ltd
• Jürgen Mohr contra Finanzamt Bad Segeberg.
• Gabalfrisa SL and Others v Agencia Estatal de Administración Tributaria (AEAT).
• Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.



See all quotations

• Finanzamt Köln-Nord v Wolfram Becker.
• Securenta Göttinger Immobilienanlagen und Vermögensmanagement AG v Finanzamt Göttingen.
• Hansgeorg Lennartz v Finanzamt München III.
• BLP Group plc v Commissioners of Customs & Excise.
• Kretztechnik AG v Finanzamt Linz.
• Commissioners for Her Majesty's Revenue and Customs contra The Chancellor, Masters and Scholars of the University of Cambridge.
• Wellcome Trust Ltd v Commissioners of Customs and Excise.
• Commissioners of Customs and Excise v Midland Bank plc.
• UAB "Sveda" v Valstybinė mokesčių inspekcija prie Lietuvos Respublikos finansų ministerijos.
• Skatteverket v AB SKF.
• Belgische Staat v Ghent Coal Terminal NV.
• Klub OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Uudenkaupungin kaupunki.
• Abbey National plc v Commissioners of Customs & Excise.
• Intercommunale voor zeewaterontzilting (INZO) v Belgian State.
• Investrand BV v Staatssecretaris van Financiën.
• Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ - Sofia v „Iberdrola Inmobiliaria Real Estate Investments“ EOOD.
• Hausgemeinschaft Jörg und Stefanie Wollny v Finanzamt Landshut.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• European Parliament v Council of the European Union.
• Vereniging Noordelijke Land- en Tuinbouw Organisatie v Staatssecretaris van Financiën.
• The Commissioners for HM Revenue and Customs v The Chancellor, Master and Scholars of the University of Cambridge
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax