Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)

Core Citations

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CONSIDERS

• Value Added Tax Act 1994
• British Railways Board v Customs and Excise Commissioners

REFERS TO

• Trewby (on behalf of himself and the members of Hurlingham Club) v Commissioners of Customs and Excise
• The Wolverhampton and Dudley Breweries Plc
• Mirror Group Plc v Commissioners of Customs and Excise (Case C-409/98); Cantor Fitzgerald International v Same (Case C-108/99)

[See more]

• British Airports Authority v Commissioners of Customs and Excise

CITES

• Commissioners of Customs and Excise v Civil Service Motoring Association
• Card Protection Plan Ltd v Commissioners of Customs and Excise

APPLIES

• Commissioners of Customs and Excise v Reed Personnel Services Ltd

FOLLOWS

• Commissioners of Customs and Excise v Zinn and Another

REPORTED OPINION OF in

• [1998] STC 841
• [29/07/1998] TLR 3
• [1998] BVC 335

[See more]

• [1998] BTC 5286

COMMENTED in

• Saga Holidays Ltd v Commissioner of Taxation

REFERRED in

• Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise

APPEAL RESOLVED in

• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)

CONSIDERED in

• Sinclair Collis Ltd v Commissioners of Customs and Excise (Case C-275/01)

This document cites

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• British Railways Board v Coustoms and Excise Commissioners
• British Airports Authority v Commissioners of Customs and Excise
• The Wolverhampton and Dudley Breweries Plc
• Commissioners of Customs and Excise v Civil Service Motoring Association
• British Airports Authority v Commissioners of Customs and Excise



See all quotations

• Trewby (on behalf of himself and the members of Hurlingham Club) v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Zinn and Another
• Sinclair Collis Ltd
• Commissioners of Customs and Excise v Zinn and Another
• Mirror Group Plc v Commissioners of Customs and Excise (Case C-409/98); Cantor Fitzgerald International v Same (Case C-108/99)
• Card Protection Plan Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Civil Service Motoring Association
• British Railways Board v Customs and Excise Commissioners
• Commissioners of Customs and Excise v Reed Personnel Services Ltd
• Value Added Tax Act 1994
• Lubbock Fine & Co. v Commissioners of Customs and Excise.
• Elisabeth Blasi v Finanzamt München I.
• Sparekassernes Datacenter (SDC) v Skatteministeriet.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Commission of the European Communities v Kingdom of the Netherlands.
• Commission of the European Communities v Kingdom of the Netherlands.