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Schul     31

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Jersey Choice Ltd v HM Treasury	[2024] UKSC 5	United Kingdom Supreme Court	United Kingdom	14 Feb 2024	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
Jersey Choice Ltd v HM Treasury	[2021] EWCA Civ 1941	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Dec 2021	BAILII		2
Revenue and Customs v Royal Opera House Covent Garden Foundation	[2020] UKUT 132	United Kingdom Upper Tribunal	United Kingdom	22 Apr 2020	BAILII
Used Car Importers Ireland Ltd v Minister for Finance	[2020] IECA 298	Irish Competition Authority	Republic of Ireland	6 Nov 2020	BAILII		6
Revenue and Customs Commissioners v University of Cambridge	[2018] EWCA Civ 568	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Mar 2018	BAILII		3
Zipvit Ltd v Revenue And Customs	[2016] UKUT 294	United Kingdom Upper Tribunal	United Kingdom	27 Jun 2016	BAILII		1
Volkswagen Financial Services (UK) Ltd v HMRC	[2015] EWCA Civ 832	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 2015	BAILII		9
Global Foods Ltd v Revenue & Customs	[2014] UKFTT 1112	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Dec 2014	BAILII		1
Grattan PLC v Revenue & Customs	[2013] UKFTT 488	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Sep 2013	BAILII
Investment Trust Companies v HMRC	[2012] EWHC 458 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	2 Mar 2012	BAILII		20
Bloomsbury International Ltd v Sea Fish Industry Authority	[2010] EWCA Civ 263; [2010] 3 All ER 126; [2010] 1 WLR 2117; [2010] All ER (D) 169; [2011] BPIR 223	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Mar 2010	BAILII		1
Bloomsbury International Ltd v Sea Fish Industry Association	[2009] EWHC 1721 (QB)	High Court of England and Wales	United Kingdom - England and Wales	24 Jul 2009	BAILII		5
van der Kooy v Staatssecretaris van Financien	[2009] EUECJ C-181/97	Court of Justice of the European Communities	Europe	28 Jan 1999	BAILII
Ford Motor Co Ltd v Revenue & Customs	[2007] UKVAT V20028	VAT & Duties Tribunals	United Kingdom	19 Feb 2007	BAILII
Commission v United Kingdom (Taxation)	[2006] EUECJ C-305/03	Court of Justice of the European Communities	Europe	9 Feb 2006	BAILII
Commission v France	[2005] EUECJ C-243/03; [2005] ECR I-8411	Court of Justice of the European Communities	Europe	6 Oct 2005	BAILII		5
Customs and Excise v General Motors Acceptance Corporation (UK) Plc	[2004] EWHC 192 (Ch); [2004] BVC 611; [2004] BTC 5552	High Court of England and Wales	United Kingdom - England and Wales	9 Feb 2004	BAILII		4
Royal & Sun Alliance Insurance Group plc v Customs and Excise Commissioners	[2003] UKHL 29; [2003] 2 All ER 1073; [2003] All ER (D) 326; [2003] 1 WLR 1387; [2003] STI 1013; [2003] BVC 341; [2003] BTC 5285	House of Lords	United Kingdom	22 May 2003	BAILII		4
R(oao)British Aggregates Associates	[2002] EWHC 926 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	19 Apr 2002	BAILII		7
Échirolles Distribution	[2000] EUECJ C-9/99; [2000] ECR I-8207	Court of Justice of the European Communities	Europe	3 Oct 2000	BAILII		4
SFI (Taxation)	[1998] EUECJ C-85/97	Court of Justice of the European Communities	Europe	19 Nov 1998	BAILII
Elida Gibbs	[1996] EUECJ C-317/94; [1996] ECR I-5339; [1996] CEC 1022	Court of Justice of the European Communities	Europe	24 Oct 1996	BAILII		35
Camara de Comercio, Industria y Navegacion de Ceuta v Ayuntamiento de Ceuta (Accession of new Member States to the Communities)	[1995] EUECJ C-45/94	Court of Justice of the European Communities	Europe	7 Dec 1995	BAILII
Commission of the European Communities v French Republic (Tax provisions)	[1993] EUECJ C-276/91	Court of Justice of the European Communities	Europe	2 Aug 1993	BAILII
Firma Herbert Scharbatke GmbH v Federal Republic of Germany (Free movement of goods)	[1993] EUECJ C-72/92	Court of Justice of the European Communities	Europe	27 Oct 1993	BAILII
Commission of the European Communities v Hellenic Republic (Tax provisions)	[1991] EUECJ C-159/89	Court of Justice of the European Communities	Europe	26 Feb 1991	BAILII
Commission of the European Communities v Italian Republic	[1991] EUECJ C-120/88	Court of Justice of the European Communities	Europe	26 Feb 1991	BAILII
Commission of the European Communities v Kingdom of Spain (Tax provisions)	[1991] EUECJ C-119/89	Court of Justice of the European Communities	Europe	26 Feb 1991	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s) †	Author	Jurisdiction	Date	Full Text		Citation Index
"New Modalities in Tax Decision-Making: Applying European experience to Australia"	(2004) 2 E-Journal of Tax Research 125	Grbich, Yuri	Australia	circa 2004	AustLII		3

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
[1982] Page 01409	[1982] Page 01409		United Kingdom	circa 1982			1
[1982] Page 00349	[1982] Page 00349		United Kingdom	circa 1982			1
Member States Which Have Taken Part in These Proceedings , the Council and Commission Contend That the Elimination of the Overlapping of Taxes Within the Community , However Desirable It May Be , Can Be Achieved Only by Means of the Gradual Harmonization of the National Taxation Systems Under Article	99 OR 100		Canada				1