Coöperatieve Aardappelenbewaarplaats 52

[1981] ECR 445; [1981] 3 CMLR 337

Europe

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
WTGIL Ltd v Commissioners for His Majesty's Revenue and Customs (VALUE ADDED TAX - whether supply and fitting of 'black box' device to cars as condition of insurance policy was a supply of goods or services for consideration to holders of insurance policies - whether supply was deemed a supply of goods)	[2024] UKUT 77	United Kingdom Upper Tribunal	United Kingdom	26 Mar 2024	BAILII
Simple Energy Ltd v Revenue And Customs (supplier s "refer a friend" scheme)	[2023] UKFTT 976	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Nov 2023	BAILII
Borough Council of King's Lynn and West Norfolk v HM Revenue and Customs	[2022] UKUT 326	United Kingdom Upper Tribunal	United Kingdom	6 Dec 2022	BAILII
Kingston Maurward College v Revenue and Customs (VAT - claim for credit for input tax)	[2021] UKFTT 127	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2021	BAILII	1
Appeals Under Section 13 of the Tribunals, Courts and Enforcement ACT 2007 by DCM (Holdings) Ltd and the Commissioners for Her Majesty's Revenue and Customs	[2020] ScotCS CSIH_60	Scottish Court of Session	United Kingdom - Scotland	8 Sep 2020	BAILII
Tower Resources plc v HMRC	[2019] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2019	BAILII	3
National Car Parks Ltd v HMRC	[2019] EWCA Civ 854	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 May 2019	BAILII	3
DCM Optical (Holdings) Ltd v HMRC	[2018] UKUT 409	United Kingdom Upper Tribunal	United Kingdom	5 Dec 2018	BAILII	3
Colchester Institute v Revenue & Customs (VAT - INPUT TAX : Business purposes)	[2018] UKFTT 479	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Aug 2018	BAILII
NHS Lothian Health Board v Revenue and Customs (VAT - INPUT TAX : Apportionment)	[2017] UKFTT 522	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Jun 2017	BAILII	1
Shophold (Mauritius) Ltd v The Assessment Review Committee (Mauritius)	[2016] UKPC 12	Privy Council	United Kingdom	16 May 2016	BAILII	1
Airtours Holiday Transport Ltd v HMRC	[2016] UKSC 21; [2016] 4 All ER 1; [2016] 4 WLR 87	United Kingdom Supreme Court	United Kingdom	11 May 2016	BAILII	48
Liverpool Muslim Society v Revenue & Customs	[2014] UKFTT 1080	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Dec 2014	BAILII
Littlewoods Retail Ltd v Revenue and Customs Commissioners	[2014] EWHC 868 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Mar 2014	BAILII	36
Corina-Hrisi Tulica v Agentia Nationala de Administrare Fiscala	[2013] EUECJ C-249/12	Court of Justice of the European Communities	Europe	7 Nov 2013	BAILII	1
TLLC Ltd v Revenue & Customs	[2013] UKFTT 467	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2013	BAILII	2
National Exhibition Centre Ltd v Revenue & Customs	[2013] UKFTT 289	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 May 2013	BAILII	2
N & M Walkingshaw Ltd v Revenue & Customs	[2013] UKFTT 269	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Apr 2013	BAILII
Grattan plc v The Commissioners of Her Majesty's Revenue & Customs	[2012] EUECJ C-310/11	Court of Justice of the European Communities	Europe	13 Sep 2012	BAILII
TETS Haskovo	[2012] EUECJ C-234/11	Court of Justice of the European Communities	Europe	14 Jun 2012	BAILII
Revenue & Customs	[2012] UKFTT 362	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 May 2012	BAILII	1
Balkan and Sea Properties (VAT)	[2012] EUECJ C-621/10	Court of Justice of the European Communities	Europe	26 Apr 2012	BAILII
Cumbria County Council v Revenue & Customs	[2011] UKFTT 621	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Sep 2011	BAILII	4
GFKL Financial Services (Taxation)	[2011] EUECJ C-93/10	Court of Justice of the European Communities	Europe	14 Jul 2011	BAILII
Grattan Plc v Revenue & Customs	[2011] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jan 2011	BAILII	4
Everest Ltd v Revenue & Customs	[2010] UKFTT 621	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Dec 2010	BAILII	6
Thimbleby Farms Ltd v Revenue & Customs	[2010] UKFTT 320	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2010	BAILII
Astra Zeneca UK (Taxation)	[2010] EUECJ C-40/09_O	Court of Justice of the European Communities	Europe	22 Apr 2010	BAILII
SPO Landesorganisation KÃ rnten (Taxation)	[2009] EUECJ C-267/08_O	Court of Justice of the European Communities	Europe	9 Jul 2009	BAILII
FJ Chalke Ltd v Revenue and Customs Commissioners	[2009] EWHC 952 (Ch); [2009] BVC 486	High Court of England and Wales	United Kingdom - England and Wales	8 May 2009	BAILII	14
General Motors Acceptance Corporation (UK) PLC v Revenue & Customs	[2007] UKVAT V19989	VAT & Duties Tribunals	United Kingdom	26 Jan 2007	BAILII	1
Scottish Exhibition Centre Ltd v Revenue And Customs	[2006] ScotCS CSIH_42; [2006] SCLR 849; [2006] CSIH 42	Scottish Court of Session	United Kingdom - Scotland	14 Jul 2006	BAILII
Commissioners for HM Revenue and Customs v Loyalty Management UK Ltd	[2006] EWHC 1498 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	22 Jun 2006	BAILII	3
Hotel Scandic GÃ¥sabÃ ck	[2005] EUECJ C-412/03; [2005] ECR I-743; [2005] CEC 335; [2005] 1 CMLR 38	Court of Justice of the European Communities	Europe	20 Jan 2005	BAILII	10
Cross Levels Developments Ltd v Customs and Excise	[2004] UKVAT V18689	VAT & Duties Tribunals	United Kingdom	9 Jul 2004	BAILII
Kingfisher Plc v Customs and Excise	[2004] UKVAT V18668	VAT & Duties Tribunals	United Kingdom	21 Jun 2004	BAILII
Royal College of Anaesthethetists v Customs and Excise	[2004] UKVAT V18632	VAT & Duties Tribunals	United Kingdom	8 Jun 2004	BAILII
Church of England Children's Society v Customs and Excise	[2004] UKVAT V18633	VAT & Duties Tribunals	United Kingdom	8 Jun 2004	BAILII	1
Lex Services plc v Customs and Excise Commissioners	[2003] UKHL 67; [2004] 1 All ER 434; [2003] All ER (D) 79; [2003] BTC 5658; [2004] RTR 18; [2004] BVC 53; [2004] 1 WLR 1; [2003] STI 2274	House of Lords	United Kingdom	4 Dec 2003	BAILII	19
Tesco plc v Customs and Excise Commissioners	[2003] EWCA Civ 1367	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Oct 2003	BAILII	17
Customs & Excise v Ping (Europe) Ltd	[2002] EWCA Civ 1115	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	31 Jul 2002	BAILII
Keeping Newcastle Warm (Taxation)	[2002] EUECJ C-353/00	Court of Justice of the European Communities	Europe	13 Jun 2002	BAILII
Gemo SA	[2002] EUECJ C-126/01	Court of Justice of the European Communities	Europe	30 Apr 2002	BAILII
Gemo SA	[2002] EUECJ C-126/01_O	Court of Justice of the European Communities	Europe	30 Apr 2002	BAILII
Church Schools Foundation	[2001] EWCA Civ 1745	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Nov 2001	BAILII	6
Littlewoods Organisation plc	[2001] EWCA Civ 1542; [2001] BTC 5608; (2001) 98 LSG 36	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Oct 2001	BAILII	16
Floridienne and Berginvest	[2000] EUECJ C-142/99; [2000] ECR I-9567	Court of Justice of the European Communities	Europe	14 Nov 2000	BAILII	14
Fillibeck	[1997] EUECJ C-258/95; [1997] ECR I-5577	Court of Justice of the European Communities	Europe	16 Oct 1997	BAILII	19
Commissioners of Customs and Excise v Emap McLaren Ltd	[1997] EWHC Admin 139	High Court of England and Wales	United Kingdom - England and Wales	14 Feb 1997	BAILII
Argos Distributors	[1996] EUECJ C-288/94; [1996] ECR I-5311; [1996] CEC 963; [1996] 3 CMLR 569	Court of Justice of the European Communities	Europe	24 Oct 1996	BAILII	14
Juergen Mohr v Finanzamt Bad Segeberg (Tax provisions)	[1996] EUECJ C-215/94	Court of Justice of the European Communities	Europe	29 Feb 1996	BAILII
Tolsma	[1994] EUECJ C-16/93; [1994] ECR I-743	Court of Justice of the European Communities	Europe	3 Mar 1994	BAILII	42

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