The Royal Bank of Scotland Group Plc

Core Citations

REPORTED OPINION OF in

• [2000] BVC 4059-6

This document cites

• Commissioners of Customs and Excise v Thorn Materials Supply Ltd and Another
• Commissioners of Customs and Excise v Fine Art Developments Plc
• Marshall (Inspector of Taxes) v Kerr
• Morgan Guaranty Trust Company v Lothian Regional Council
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)



See all quotations

• Patel and Another (No. 2)
• Re Potco Realisations Ltd; R v Commissioners of Customs and Excise, ex parte Richmond and Another
• Bicc Plc
• R v Commissioners of Customs and Excise, ex parte Kay & Company Ltd and Another and other appeals
• Patel and Another; Post Office Counters Ltd (third party)
• Value Added Tax Act 1994
• Finance Act 1997
• Value Added Tax Regulations 1995
• Société générale des grandes sources d'eaux minérales françaises contra Bundesamt für Finanzen.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Garage Molenheide BVBA (C-286/94), Peter Schepens (C-340/95), Bureau Rik Decan-Business Research & Development NV (BRD) (C-401/95) and Sanders BVBA (C-47/96) v Belgische Staat.