The Commissioners for HM Revenue and Customs v Répertoire Culinaire Ltd

Core Citations

CONSIDERS

• Litster v Forth Dry Dock and Engineering Company Ltd

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• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Vodafone 2 v HM Revenue and Customs
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Pickstone v Freemans Plc
• HM Revenue and Customs v Jones and another
• HM Revenue and Customs v Jones and another

CONSIDERS

• Customs and Excise Management Act 1979 - Articles : S-49
• Finance Act 1995 - Articles : S-4
• Finance Act 1995

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• Finance Act 1994 - Articles : S-16
• European Communities Act 1972 - Articles : S-2
• Alcoholic Liquor Duties Act 1979

This document cites

• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• Litster v Forth Dry Dock and Engineering Company Ltd
• Pickstone v Freemans Plc
• HM Revenue and Customs v Jones and another
• Vodafone 2 v HM Revenue and Customs



See all quotations

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R v Secretary of State for Transport, ex parte Factortame Ltd (C-213/89)
• HM Revenue and Customs v Jones and another
• Pickstone v Freemans Plc
• Repertoire Culinaire Ltd v Revenue and Customs Commissioners
• Alcoholic Liquor Duties Act 1979
• European Communities Act 1972
• Finance Act 1995
• Finance Act 1994
• Customs and Excise Management Act 1979
• Tribunals, Courts and Enforcement Act 2007
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages
• Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages