Universal Enterprises (EU) Ltd and Customs Revenue Commissioners

Core Citations

CITES

• Universal Enterprises (EU) Ltd v Revenue and Customs Comrs

REPORTED OPINION OF in

• [2015] BVC 521

CITED in

• E Buyer UK Ltd

CONSIDERED in

• The Commissioners for HM Revenue and Customs v Citibank NA and Another

This document cites

• Red 12 Trading Ltd v HM Revenue and Customs
• Fonecomp Ltd v The Commissioners for HM Revenue and Customs
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• HM Revenue and Customs v Axa Uk Plc
• HMRC v Livewire and Another



See all quotations

• Powa (Jersey) Ltd v The Commissioners for HM Revenue and Customs
• Universal Enterprises (EU) Ltd v Revenue and Customs Comrs
• Baden v Société Générale pour Favoriser le Développement du Commerce et de l'Industrie en France S.A. (Note)
• Fonecomp Ltd v Revenue and Customs Commissioners
• Universal Enterprises (EU) Ltd and Others v Revenue and Customs Commissioners
• Edgeskill Ltd
• Value Added Tax Act 1994
• Winner Wetten GmbH v Bürgermeisterin der Stadt Bergheim.
• Konstantinos Adeneler and Others v Ellinikos Organismos Galaktos (ELOG).
• Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.
• Maks Pen EOOD v Direktor na Direktsia "Obzhalvane i danachno-osiguritelna praktika" Sofia.
• LVK — 56 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• France Télécom SA v European Commission.
• Vlaamse Oliemaatschappij NV v FOD Financiën.
• Ecotrade SpA v Agenzia delle Entrate - Ufficio di Genova 3.
• Seda Kücükdeveci v Swedex GmbH & Co. KG.
• Georgi Ivanov Elchinov v Natsionalna zdravnoosiguritelna kasa.
• Gábor Tóth v Nemzeti Adó- és Vámhivatal Észak-magyarországi Regionális Adó Főigazgatósága.
• Skatteverket v Gourmet Classic Ltd.
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV and Turbu.com Mobile Phone’s BV v Staatssecretaris van Financiën.
• Hans Markus Kofoed v Skatteministeriet.
• Optigen Ltd (C-354/03), Fulcrum Electronics Ltd (C-355/03) and Bond House Systems Ltd (C-484/03) v Commissioners of Customs & Excise.
• Axel Kittel v Belgian State (C-439/04) and Belgian State v Recolta Recycling SPRL (C-440/04).
• Mahagében Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (C-80/11) and Péter Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-142/11).
• Bonik EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.
• Idexx Laboratories Italia Srl v Agenzia delle Entrate.