POWA (Jersey) Limited v The Commissioners for HM Revenue and Customs

This document cites

• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Mobilix Ltd ((in Administration)) v HM Revenue and Customs; Blue Sphere Global Ltd v Same; Calltel Telecom Ltd and Another v Same
• Megtian Ltd ((in Administration)) v HM Revenue and Customs
• POWA (Jersey) Ltd v R & C Commissioners
• Netto Supermarkt GmbH & Co. OHG v Finanzamt Malchin.



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• Halifax plc, Leeds Permanent Development Services Ltd and County Wide Property Investments Ltd v Commissioners of Customs & Excise.
• Commissioners of Customs & Excise and Attorney General v Federation of Technological Industries and Others
• The Queen, on the application of Teleos plc and Others v Commissioners of Customs & Excise.
• 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).
• 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