Sony Computer Entertainment Europe Ltd v Customs and Excise

Core Citations

CONSIDERS

• Khan v Grocutt
• F & I Services Ltd v Commissioners of Customs and Excise

[See more]

• Commissioners of Customs and Excise v Alzitrans SL
• Commissioners of Customs and Excise v GENERAL INSTRUMENT (UK) Ltd sub nom GENERAL INSTRUMENT (UK) Ltd v Commissioners of Customs and Excise
• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue
• F & I Services Ltd v Commissioners of Customs and Excise

REFERS TO

• Edwards (Inspector of Taxes) v Bairstow
• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue

CONSIDERS

• Finance Act 1994 - Articles : S-14
• Finance Act 1994 - Articles : S-15

REPORTED OPINION OF in

• [2004] V & DR 104

APPEAL RESOLVED in

• Sony Computer Entertainment Europe Ltd v Customs and Excise

AFFIRMED in

• Sony Computer Entertainment Europe Ltd v Customs and Excise

This document cites

• Khan v Grocutt
• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue
• F & I Services Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Alzitrans SL
• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• F & I Services Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v GENERAL INSTRUMENT (UK) Ltd sub nom GENERAL INSTRUMENT (UK) Ltd v Commissioners of Customs and Excise
• Finance Act 1994
• Turbon International GmbH v Oberfinanzdirektion Koblenz.
• Develop Dr. Eisbein GmbH & Co. contra Hauptzollamt Stuttgart-West.
• Timmermans Transport & Logistics BV v Inspecteur der Belastingdienst - Douanedistrict Roosendaal and Hoogenboom Production Ltd v Inspecteur der Belastingdienst - Douanedistrict Rotterdam.
• Montecatini SpA contra Comisión de las Comunidades Europeas.
• República Francesa contra Comisión de las Comunidades Europeas.
• Rank Xerox Manufacturing (Nederland) BV contra Inspecteur der Invoerrechten en Accijnzen.
• Bioforce GmbH contra Oberfinanzdirektion München.
• VauDe Sport GmbH & Co. KG v Oberfinanzdirektion Koblenz.
• Wiener S.I. GmbH contra Hauptzollamt Emmerich.
• República Federal de Alemania contra Consejo de la Unión Europea.
• Adidas AG.
• Commission of the European Communities v Kingdom of Belgium.
• Cabletron Systems Ltd v The Revenue Commissioners.
• Neckermann Versand AG contra Hauptzollamt Frankfurt/Main-Ost.
• Hewlett Packard BV v Directeur général des douanes et droits indirects.
• Roquette Frères SA contra Hauptzollamt Geldern.
• Holz Geenen GmbH contra Oberfinanzdirektion München.
• Ikegami Electronics (Europe) GmbH v Oberfinanzdirektion Nürnberg.
• Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code