Zipvit Ltd v The Commissioners for Her Majesty's Revenue & Customs, TC 03773

This document cites

• Revenue and Customs Commissioners v Simpson & Marwick
• John Dee Ltd v Commissioners of Customs and Excise
• Best Buys Supplies Ltd v HM Revenue and Customs
• Value Added Tax Act 1994
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax



See all quotations

• 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