University of Sussex v Commissioners of Customs and Excise

Core Citations

APPLIES

• Edwards (Inspector of Taxes) v Bairstow
• R v Commissioners of Customs and Excise, ex parte Lunn Poly Ltd and Another

REFERRED in

• Cable & Wireless Plc v HM Revenue and Customs
• HM Revenue and Customs v Zurich Insurance Company
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

[See more]

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• NHS Lothian Health Board v Revenue and Customs Commissioners
• BUPA Purchasing Ltd v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

REPORTED OPINION OF in

• [2001] STC 1495
• [2002] BVC 297
• [2002] BTC 5183

CONSIDERED in

• R Capital Accommodation Plc v HM Revenue and Customs
• R (Cardiff City Council) v Commissioners of Customs and Excise
• Local Authorities Mutual Investment Trust v Commissioners of Customs and Excise

[See more]

• Investment Trust Companies ((in Liquidation)) v Revenue and Customs Comrs

CITED in

• Investment Trust Companies ((in Liquidation)) (A3/2013/2066 and A3/2013/2070) v Revenue and Customs Commissioners

This document cites

• Edwards (Inspector of Taxes) v Bairstow
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• R v Commissioners of Customs and Excise, ex parte Lunn Poly Ltd and Another
• Bicc Plc



See all quotations

• R v Commissioners of Customs and Excise, ex parte Kay & Company Ltd and Another and other appeals
• R v Commissioners of Customs and Excise, ex parte Lunn Poly Ltd and Another
• The University of Sussex
• The Royal Bank of Scotland Group Plc
• Value Added Tax Act 1994
• Finance Act 1997
• Value Added Tax Regulations 1995
• Westmorland Hospitals National Health Service Trust (Transfer of Trust Property) Order 1995
• Syndicat français de l'Express international (SFEI) y otros contra La Poste y otros.
• Commission of the European Communities v Italian Republic.
• Fédération nationale du commerce extérieur des produits alimentaires y Syndicat national des négociants et transformateurs de saumon contra República Francesa.
• Comisión de las Comunidades Europeas contra República Italiana.
• Commission of the European Communities v French Republic.
• Ministero delle Finanze contra IN.CO.GE.'90 Srl, Idelgard Srl, Iris'90 Srl, Camed Srl, Pomezia Progetti Appalti Srl (PPA), Edilcam Srl, A. Cecchini & C. Srl, EMO Srl, Emoda Srl, Sappesi Srl, Ing. Luigi Martini Srl, Giacomo Srl y Mafar Srl.
• Elida Gibbs Ltd v Commissioners of Customs and Excise.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Paola Faccini Dori v Recreb Srl.
• Commission of the European Communities v United Kingdom of Great Britain and Northern Ireland.
• Commission of the European Communities v French Republic.
• Idéal tourisme SA contra Estado belga.
• 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.
• República Italiana (C-15/98) y Sardegna Lines - Servizi Marittimi della Sardegna SpA (C-105/99) contra Comisión de las Comunidades Europeas.
• D.A. Rompelman and E.A. Rompelman-Van Deelen v Minister van Financiën.
• Gaston Schul Douane Expediteur BV v Inspecteur der Invoerrechten en Accijnzen, Roosendaal.
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)