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Rompelman     120

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Malburg (Judgment of the Court)	[2014] EUECJ C-204/13	Court of Justice of the European Communities	Europe	13 Mar 2014	BAILII
Bonik EOOD v Direktor na Direktsia	[2012] EUECJ C-285/11	Court of Justice of the European Communities	Europe	6 Dec 2012	BAILII		1
SC Gran Via Moinesti SRL v Agentia Nationala de Administrare Fiscala (ANAF)	[2012] EUECJ C-257/11	Court of Justice of the European Communities	Europe	29 Nov 2012	BAILII
JJ Komen en Zonen Beheer Heerhugowaard BV v Staatssecretaris van Financien	[2012] EUECJ C-326/11	Court of Justice of the European Communities	Europe	12 Jul 2012	BAILII
EMS-Bulgaria Transport OOD v Direktor na Direktsia'Obzhalvane i upravlenie na izpalnenieto' Plovdiv	[2012] EUECJ C-284/11	Court of Justice of the European Communities	Europe	12 Jul 2012	BAILII
TETS Haskovo	[2012] EUECJ C-234/11	Court of Justice of the European Communities	Europe	14 Jun 2012	BAILII
Klub OOD (VAT)v Direktor na Direktsia	[2012] EUECJ C-153/11	Court of Justice of the European Communities	Europe	22 Mar 2012	BAILII
Kopalnia Odkrywkowa Polski Trawertyn P Granatowicz, M Wasiewicz (VAT)	[2012] EUECJ C-280/10	Court of Justice of the European Communities	Europe	1 Mar 2012	BAILII
Schriever (Taxation)	[2011] EUECJ C-444/10	Court of Justice of the European Communities	Europe	10 Nov 2011	BAILII
X (Taxation)	[2010] EUECJ C-84/09	Court of Justice of the European Communities	Europe	18 Nov 2010	BAILII
X (Taxation)	[2010] EUECJ C-84/09_O	Court of Justice of the European Communities	Europe	6 May 2010	BAILII
Astra Zeneca UK (Taxation)	[2010] EUECJ C-40/09_O	Court of Justice of the European Communities	Europe	22 Apr 2010	BAILII
AB SKF (Taxation)	[2009] EUECJ C-29/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII		1
Puffer (Approximation of laws)	[2009] EUECJ C-460/07	Court of Justice of the European Communities	Europe	23 Apr 2009	BAILII
Securenta	[2008] EUECJ C-437/06; [2008] ECR I-1597	Court of Justice of the European Communities	Europe	13 Mar 2008	BAILII		9
Marks & Spencer (Taxation)	[2007] EUECJ C-309/06_O	Court of Justice of the European Communities	Europe	13 Dec 2007	BAILII
Securenta (Taxation)	[2007] EUECJ C-437/06_O	Court of Justice of the European Communities	Europe	11 Dec 2007	BAILII
Investrand	[2007] EUECJ C-435/05; [2007] ECR I-1315	Court of Justice of the European Communities	Europe	8 Feb 2007	BAILII		18
VDP Dental Laboratory (Taxation)	[2006] EUECJ C-401/05	Court of Justice of the European Communities	Europe	14 Dec 2006	BAILII
Hutchison 3G (Taxation)	[2006] EUECJ C-369/04	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII
T-Mobile Austria (Taxation)	[2006] EUECJ C-284/04	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII
University of Huddersfield (Taxation)	[2006] EUECJ C-223/03	Court of Justice of the European Communities	Europe	21 Feb 2006	BAILII
Halifax	[2006] EUECJ C-255/02; [2006] ECR I-1609; [2006] CEC 690; [2006] 2 CMLR 36	Court of Justice of the European Communities	Europe	21 Feb 2006	BAILII		101
Optigen	[2006] EUECJ C-354/03; [2006] ECR I-483; [2006] CEC 509; [2006] 2 CMLR 18	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		54
Optigen (Taxation)	[2006] EUECJ C-484/03	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		2
Optigen (Taxation)	[2006] EUECJ C-355/03	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		1
Centralan Property	[2005] EUECJ C-63/04; [2005] ECR I-11087	Court of Justice of the European Communities	Europe	15 Dec 2005	BAILII		8
Kretztechnik	[2005] EUECJ C-465/03; [2005] ECR I-4357; [2005] 2 CMLR 46	Court of Justice of the European Communities	Europe	26 May 2005	BAILII		30
Commission v United Kingdom	[2005] EUECJ C-33/03; [2005] ECR I-1865; [2005] CEC 661; [2005] 2 CMLR 26	Court of Justice of the European Communities	Europe	10 Mar 2005	BAILII		5
Fini H	[2005] EUECJ C-32/03; [2005] ECR I-1599; [2005] CEC 638; [2005] 2 CMLR 20	Court of Justice of the European Communities	Europe	3 Mar 2005	BAILII		46
Bockemuehl (Taxation)	[2004] EUECJ C-90/02	Court of Justice of the European Communities	Europe	1 Apr 2004	BAILII
Bockemuehl (Taxation)	[2004] EUECJ C-90/02	Court of Justice of the European Communities	Europe	1 Apr 2004	BAILII
Zita Modes	[2003] EUECJ C-497/01; [2003] ECR I-14393	Court of Justice of the European Communities	Europe	27 Nov 2003	BAILII		20
Commission v Pays-Bas (Taxation)	[2001] EUECJ C-338/98	Court of Justice of the European Communities	Europe	8 Nov 2001	BAILII
Midland Bank	[2000] EUECJ C-98/98; [2000] ECR I-4177	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		26
Breitsohl (Taxation)	[2000] EUECJ C-400/98	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII
Schlossstraà e	[2000] EUECJ C-396/98; [2000] ECR I-4279	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		21
Gabalfrisa	[2000] EUECJ C-110/98; [2000] ECR I-1577	Court of Justice of the European Communities	Europe	21 Mar 2000	BAILII		66
Ghent Coal Terminal	[1998] EUECJ C-37/95; [1998] ECR I-1	Court of Justice of the European Communities	Europe	15 Jan 1998	BAILII		34
Renate Enkler v Finanzamt Homburg (Tax provisions)	[1996] EUECJ C-230/94	Court of Justice of the European Communities	Europe	26 Sep 1996	BAILII
Inzo	[1996] EUECJ C-110/94; [1996] ECR I-857; [1996] CEC 490	Court of Justice of the European Communities	Europe	29 Feb 1996	BAILII		48
BLP Group	[1995] EUECJ C-4/94; [1995] ECR I-983; [1995] All ER (EC) 401; [1995] 2 CMLR 750	Court of Justice of the European Communities	Europe	6 Apr 1995	BAILII		54
Lennartz	[1991] EUECJ C-97/90; [1991] ECR I-3795	Court of Justice of the European Communities	Europe	11 Jul 1991	BAILII		34
Last Passive Ltd (Trading as Aircoach) v Revenue Commissioners	[2014] IEHC 685	High Court of Ireland	Republic of Ireland	24 Oct 2014	BAILII		1
H195 Ryanair Ltd v The Revenue Commissioners	[2013] IEHC 195	High Court of Ireland	Republic of Ireland	2 May 2013	BAILII		1
Crawford v Centime Ltd	[2005] IEHC 328; [2006] 1 ILRM 543	High Court of Ireland	Republic of Ireland	21 Oct 2005	BAILII		4
Turner v Revenue and Customs (VAT - Co officer's liability penalty)	[2024] UKFTT 495	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Jun 2024	BAILII
INCE GORDON DADDS LLP v Revenue & Customs (Value Added Tax Act 1994: sections 24, 26 and 43 : group representative as to economic activity and as to taxable supplies)	[2023] UKFTT 44	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2023	BAILII
NEEGUM SHETH SAM GHAZI Revenue & Customs (VAT - PLNs - deliberate inaccuracy penalties after denial of zero rating)	[2022] UKFTT 167	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 May 2022	BAILII		1
Turkswood Ltd v Revenue and Customs (VAT - MTIC - whether Appellant s transactions connected to VAT fraud)	[2021] UKFTT 166	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 May 2021	BAILII		1
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
Crow Metals Ltd v Revenue & Customs (VAT - denial of input tax)	[2020] UKFTT 423	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Oct 2020	BAILII		2
Peterborough Plant Sales Ltd v Revenue & Customs (VAT - denial of input tax - plant and machinery sales)	[2020] UKFTT 338	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Aug 2020	BAILII
Revenue and Customs v Royal Opera House Covent Garden Foundation	[2020] UKUT 132	United Kingdom Upper Tribunal	United Kingdom	22 Apr 2020	BAILII
Taylor Pearson (Construction) Ltd v Revenue & Customs (VAT on fees for design of tax avoidance scheme for paying directors' bonuses)	[2019] UKFTT 691	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Nov 2019	BAILII
Euro Beer Distribution Ltd v Revenue & Customs (VAT - compulsory deregistration)	[2019] UKFTT 566	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Sep 2019	BAILII
Frank A Smart & Son Ltd v Revenue and Customs Commissioners	[2019] UKSC 39; [2019] 1 WLR 4849	United Kingdom Supreme Court	United Kingdom	29 Jul 2019	BAILII		11
Roy Wilson Cars v Revenue & Customs (VAT - INPUT TAX : Other)	[2018] UKFTT 487	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Aug 2018	BAILII
DCM (Optical Holdings) Ltd v Revenue and Customs (VAT - ASSESSMENTS : Other)	[2017] UKFTT 785	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Oct 2017	BAILII		1
Revenue and Customs v Temple Finance Ltd (VAT)	[2017] UKUT 315	United Kingdom Upper Tribunal	United Kingdom	4 Aug 2017	BAILII		2
DCM (Optical Holdings) Ltd v Revenue and Customs (VAT - ASSESSMENTS : Other)	[2017] UKFTT 288	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Mar 2017	BAILII
Expeditors Ltd v Revenue and Customs (VAT - INPUT TAX : Other)	[2016] UKFTT 804	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	5 Dec 2016	BAILII
Victoria Walk Ltd v HMRC	[2016] UKFTT 687	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Oct 2016	BAILII		3
RM v Sefton Council (HB) (Capital : Disregards: business assets)	[2016] UKUT 357	United Kingdom Upper Tribunal	United Kingdom	27 Jul 2016	BAILII
Ulster Metal Refiners Ltd v Revenue And Customs	[2016] UKUT 342	United Kingdom Upper Tribunal	United Kingdom	20 Jul 2016	BAILII		1
Vehicle Control Services Ltd v Revenue And Customs	[2016] UKUT 316	United Kingdom Upper Tribunal	United Kingdom	13 Jul 2016	BAILII		2
Zipvit Ltd v Revenue And Customs	[2016] UKUT 294	United Kingdom Upper Tribunal	United Kingdom	27 Jun 2016	BAILII		1
Butt v Revenue & Customs (VAT - PENALTIES : Evasion)	[2015] UKFTT 510	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Oct 2015	BAILII
Gulzar (t/a Lions Cub Nursery) v Revenue & Customs	[2015] UKFTT 491	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Oct 2015	BAILII
Trustees of the Institute for Orthodox Christian Studies, Cambridge v Revenue & Customs	[2015] UKFTT 449	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2015	BAILII
Colour Blast Ltd & Sunlight Optical Ltd v Revenue & Customs	[2015] UKFTT 98	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Mar 2015	BAILII
Pacific Computers Ltd v Revenue & Customs	[2015] UKFTT 26	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Jan 2015	BAILII		2
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
Intekx Ltd v Revenue & Customs	[2014] UKFTT 277	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Mar 2014	BAILII		4
Electrical Environmental Services Ltd v Revenue & Customs	[2014] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Jan 2014	BAILII		3
University Of Huddersfield Higher Education Corporation v Revenue & Customs (VAT-input tax-abuse of rights)	[2013] UKFTT 429	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Apr 2013	BAILII		1
Global Corporation Trading Ltd v Revenue & Customs	[2013] UKFTT 170	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Mar 2013	BAILII		1
Thames v Revenue & Customs	[2013] UKFTT 158	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Feb 2013	BAILII		2
Wholesale Ltd v Revenue & Customs	[2012] UKFTT 616	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 Sep 2012	BAILII
Goodman Equine Ltd v Revenue & Customs	[2012] UKFTT 565	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Aug 2012	BAILII
Mavisat Ltd v Revenue & Customs	[2012] UKFTT 253	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Mar 2012	BAILII
Macaw Properties Ltd v Revenue & Customs	[2012] UKFTT 167	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Mar 2012	BAILII
Option NTC Ltd v Revenue & Customs	[2011] UKFTT 768	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Nov 2011	BAILII		1
Coracle Ventures Ltd v Revenue & Customs	[2011] UKFTT 630	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Sep 2011	BAILII		1
Volkswagen Financial Services (UK) Ltd v HMRC	[2011] UKFTT 556	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Aug 2011	BAILII		2
Gardner & Co v Revenue & Customs	[2011] UKFTT 470	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Jul 2011	BAILII		4
Edgeskill Ltd v Revenue and Customs Commissioners	[2011] UKFTT 393	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	14 Jun 2011	BAILII		4
Mexcom Ltd v Revenue & Customs	[2010] UKFTT 163	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Apr 2010	BAILII
BAA Ltd v Revenue & Customs	[2010] UKFTT 43	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Jan 2010	BAILII		3
Our Communications Ltd	[2008] UKVAT V20903	VAT & Duties Tribunals	United Kingdom	19 Dec 2008	BAILII		2
Red 12 Trading Ltd v HMRC	[2008] UKVAT V20900; [2009] STI 159	VAT & Duties Tribunals	United Kingdom	16 Dec 2008	BAILII		2
Hargreaves (UK) Plc v Revenue & Customs	[2007] UKVAT V20382	VAT & Duties Tribunals	United Kingdom	3 Oct 2007	BAILII
Calltel Telecom Ltd v HMRC	[2007] UKVAT V20266; [2007] BVC 2544	VAT & Duties Tribunals	United Kingdom	20 Jul 2007	BAILII		14
Maybeck Llp v Revenue & Customs	[2006] UKVAT V19898	VAT & Duties Tribunals	United Kingdom	20 Nov 2006	BAILII
Dragon Futures Ltd v HMRC	[2006] UKVAT V19831	VAT & Duties Tribunals	United Kingdom	25 Oct 2006	BAILII		5
First National Telecom Services Ltd v Revenue & Customs	[2006] UKVAT V19681	VAT & Duties Tribunals	United Kingdom	3 Aug 2006	BAILII
Micropoint(UK)Ltd v Revenue & Customs	[2006] UKVAT V19630	VAT & Duties Tribunals	United Kingdom	22 Jun 2006	BAILII
Nottinghamshire Wildlife Trust v Revenue & Customs	[2006] UKVAT V19540	VAT & Duties Tribunals	United Kingdom	24 Feb 2006	BAILII
ACE Telecom Ltd v Revenue and Customs	[2005] UKVAT V19214	VAT & Duties Tribunals	United Kingdom	19 Aug 2005	BAILII
Ross v Commissioners of Customs and Excise	[2004] UKVAT V18672	VAT & Duties Tribunals	United Kingdom	29 Jun 2004	BAILII
Patel (t/a AF Fashion) v Customs and Excise	[2004] UKVAT V18646	VAT & Duties Tribunals	United Kingdom	9 Jun 2004	BAILII
A Practitioner v Customs & Excise	[2003] UKVAT V18459	VAT & Duties Tribunals	United Kingdom	12 Dec 2003	BAILII
Bond House Systems Ltd v Customs And Excise	[2003] UKVAT V18100	VAT & Duties Tribunals	United Kingdom	8 May 2003	BAILII		3
Local Authorities Mutual Investment Trust v Customs and Excise	[2003] UKVAT V18006	VAT & Duties Tribunals	United Kingdom	27 Jan 2003	BAILII
Svenska International plc v Customs and Excise Commissioners	[1999] UKHL 23; [1999] 2 All ER 906; [1999] 1 WLR 769	House of Lords	United Kingdom	25 Mar 1999	BAILII		8
Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd (Rev1)	[2024] EWCA Civ 564	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2024	BAILII
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
Associated Newspapers Ltd v HMRC	[2017] EWCA Civ 54	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Feb 2017	BAILII		9
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
Fonecomp Ltd v HMRC	[2015] EWCA Civ 39	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Feb 2015	BAILII		34
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181
Red 12 Trading Ltd v HMRC	[2009] EWHC 2563 (Ch); [2010] BVC 166	High Court of England and Wales	United Kingdom - England and Wales	20 Oct 2009	BAILII		78
Livewire Telecom Ltd; v HMRC	[2009] EWHC 15 (Ch); [2009] BVC 172; [2009] BTC 5173	High Court of England and Wales	United Kingdom - England and Wales	16 Jan 2009	BAILII		69
Apollo Communications Centre Ltd (In Liquidation) v Rahmann	[2007] EWHC 3467 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	14 Jun 2007	BAILII		1
Mayflower Theatre Trust Ltd v Revenue and Customs	[2006] EWHC 706 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	31 Mar 2006	BAILII		1
University of Southampton v HMRC	[2006] EWHC 528 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	17 Mar 2006	BAILII		4
Local Authorities Mutual Investment Trust v Customs and Excise Commissioners	[2003] EWHC 2766 (Ch); [2004] BVC 379; [2004] BTC 5319; [2003] STI 2184	High Court of England and Wales	United Kingdom - England and Wales	21 Nov 2003	BAILII		9
University of Sussex v Customs and Excise	[2001] EWHC Ch 485; [2001] EWHC 485 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	10 Oct 2001	BAILII
Royal & Sun Alliance Insurance Group plc v Customs & Excise	[2001] EWCA Civ 1476	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2001	BAILII		2

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Royal & Sun Alliance Insurance Group plc v Customs & Excise	[2001] EWCA Civ 1476	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	9 Oct 2001	BAILII		2