TC03773: Zipvit Ltd

Core Citations

REPORTED OPINION OF in

• [2014] TC 03773

CONSIDERED in

• Zipvit Ltd v The Commissioners for HM Revenue and Customs

This document cites

• R Tnt Post Uk Ltd (Claimant) The Commissioners for HM Revenue and Customs (Defendant) Royal Mail Group Ltd (Interested Party)
• Prudential Assurance Company Ltd v Revenue and Customs Comrs [Ch D]
• Associated Provincial Picture Houses Ltd v Wednesbury Corporation
• Revenue and Customs Commissioners v Simpson & Marwick
• 288 Group Ltd and Others



See all quotations

• John Dee Ltd v Commissioners of Customs and Excise
• Best Buys Supplies Ltd v HM Revenue and Customs
• Value Added Tax Act 1994
• European Communities Act 1972
• Postal Services Act 2000
• A. Foster and others v British Gas plc.
• Petroma Transports SA and Others v Belgian State.
• The Queen, on the application of TNT Post UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs.
• Genius Holding BV v Staatssecretaris van Financiën.
• T-Mobile Austria GmbH and Others v Republik Österreich.
• Minister Finansów v MDDP sp. z o.o. Akademia Biznesu, sp. komandytowa.
• Corina-Hrisi Tulică v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Călin Ion Plavoşin v Direcţia Generală a Finanţelor Publice Timiş — Serviciul Soluţionare Contestaţii and Activitatea de Inspecţie Fiscală — Serviciul de Inspecţie Fiscală Timiş.
• Danfoss A/S and AstraZeneca A/S v Skatteministeriet.
• Terra Baubedarf-Handel GmbH v Finanzamt Osterholz-Scharmbeck.
• Finanzamt Osnabrück-Land v Bernhard Langhorst.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• VELECLAIR SA v Ministre du Budget, des Comptes publics et de la Réforme de l’État.
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)