University Court of the University of Glasgow
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- Robert Gordon's College v Commissioners of Customs and Excise
- Commissioners of Customs and Excise v Reed Personnel Services Ltd
- Value Added Tax Act 1994
- Ambulanter Pflegedienst Kügler GmbH v Finanzamt für Körperschaften I in Berlin.
- Empresa de Desenvolvimento Mineiro SGPS SA (EDM) v Fazenda Pública.