Vtech Electronics (UK) Plc v Customs & Excise

Core Citations

CONSIDERS

• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue

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• Khan v Grocutt
• Edwards (Inspector of Taxes) v Bairstow

CITED in

• TC03486: A-Dec Dental UK Ltd
• Matalan Retail Ltd v HM Revenue and Customs

REPORTED OPINION OF in

• [2002] V & DR 1

REFERRED in

• Hasbro European Trading BV v The Commissioners for HM Revenue & Customs
• Invamed Group Ltd v The Commissioners for HM Revenue and Customs

CONSIDERED in

• The Commissioners of Customs and Excise v Ask International Ltd
• HM Revenue and Customs v GE ION TRACK Ltd
• Commissioners for HM Revenue and Customs v Epson Telford Ltd

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• Build-a-Bear Workshop UK Holdings Ltd v The Commissioners for HM Revenue and Customs

This document cites

• Khan v Grocutt
• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue
• Edwards (Inspector of Taxes) v Bairstow
• Turbon International GmbH v Oberfinanzdirektion Koblenz.
• Develop Dr. Eisbein GmbH & Co. contra Hauptzollamt Stuttgart-West.



See all quotations

• Bioforce GmbH contra Oberfinanzdirektion München.
• VauDe Sport GmbH & Co. KG v Oberfinanzdirektion Koblenz.
• Wiener S.I. GmbH contra Hauptzollamt Emmerich.
• Cabletron Systems Ltd v The Revenue Commissioners.
• Hewlett Packard BV v Directeur général des douanes et droits indirects.
• Holz Geenen GmbH contra Oberfinanzdirektion München.
• Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code