Wm Morrison Supermarkets Plc v Revenue and Customs Commissioners

Core Citations

CONSIDERS

• Director General, Mauritius Revenue Authority v Central Water Authority

CITES

• Colaingrove Ltd v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)

REPORTED OPINION OF in

• [2013] STC 2176
• [2013] BVC 1672

FOLLOWED in

• Colaingrove Ltd (Appellant Appellant) v The Commissioners for HM Revenue and Customs

This document cites

• Colaingrove Ltd v Commissioners of Customs and Excise
• Colaingrove Ltd
• Director General, Mauritius Revenue Authority v Central Water Authority
• Commissioners of Customs and Excise v Madgett and Another (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)
• Wm Morrison Supermarkets Ltd



See all quotations

• Value Added Tax Act 1994
• Finance Act 1972
• Value Added Tax Act 1983
• European Commission v French Republic.
• Talacre Beach Caravan Sales Ltd v Commissioners of Customs & Excise.
• Centralan Property Ltd v Commissioners of Customs & Excise.
• Ministero dell’Economia e delle Finanze v Part Service Srl.
• Jyske Finans A/S v Skatteministeriet.
• Levob Verzekeringen BV and OV Bank NV v Staatssecretaris van Financiën.
• Commissioners of Customs and Excise contra T.P. Madgett, R.M. Baldwin y The Howden Court Hotel.
• Diagnostiko & Therapeftiko Kentro Athinon-Ygeia AE v Ypourgos Oikonomikon.
• Commission of the European Communities v French Republic.
• Faaborg-Gelting Linien A/S v Finanzamt Flensburg.
• Finanzamt Oschatz v Zweckverband zur Trinkwasserversorgung und Abwasserbeseitigung Torgau-Westelbien.
• Card Protection Plan Ltd (CPP) v Commissioners of Customs & Excise.