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Commission v Netherlands   flag  60

[1987] EUECJ C-235/85; [1988] 2 CMLR 91; [1987] ECR 1471
Court of Justice of the European Communities
Europe
26th March, 1987

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Healthwatch Hampshire CIC v Revenue & Customs (VAT - REGISTRATION : Liability for) [2017] UKFTT 325 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 19 Apr 2017 BAILII flag 1
Longridge on the Thames v HMRC [2016] EWCA Civ 930 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Sep 2016 BAILII flag 11
HMRC v Open University [2016] EWCA Civ 114 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Mar 2016 BAILII flag 3
French Education Property Trust v Revenue & Customs (VAT - ZERO-RATING : Building work) [2015] UKFTT 620 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Dec 2015 BAILII flag
Open University v Revenue and Customs Commissioners [2013] UKFTT 326 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Jun 2013 BAILII flag 1
Thames v Revenue & Customs [2013] UKFTT 158 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 Feb 2013 BAILII flag 2
Paymex Ltd v Revenue & Customs [2011] UKFTT 350 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 26 May 2011 BAILII flag 5
Commission v Austria (Freedom of establishment) [2010] EUECJ C-53/08_O Court of Justice of the European Communities Europe 14 Sep 2010 BAILII flag
Commission v Luxembourg (Freedom of establishment) [2010] EUECJ C-51/08_O Court of Justice of the European Communities Europe 14 Sep 2010 BAILII flag
Commission v Germany (Freedom of establishment) [2010] EUECJ C-54/08_O Court of Justice of the European Communities Europe 14 Sep 2010 BAILII flag
Commission v Greece (Freedom of establishment) [2010] EUECJ C-61/08_O Court of Justice of the European Communities Europe 14 Sep 2010 BAILII flag
Commission v Belgium (Freedom of establishment) [2010] EUECJ C-47/08_O Court of Justice of the European Communities Europe 14 Sep 2010 BAILII flag
Commission v France (Freedom of establishment) [2010] EUECJ C-50/08_O Court of Justice of the European Communities Europe 14 Sep 2010 BAILII flag
Macdonald Resorts Ltd (Taxation) [2010] EUECJ C-270/09_O Court of Justice of the European Communities Europe 7 Sep 2010 BAILII flag
Astra Zeneca UK (Taxation) [2010] EUECJ C-40/09 Court of Justice of the European Communities Europe 29 Jul 2010 BAILII flag
William Bourne v The Commissioner for Revenue & Customs [2010] UKFTT 294 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 1 Jul 2010 BAILII flag
HM Revenue and Customs v InsurancewideCom Services Ltd [2010] EWCA Civ 422; [2010] BVC 606 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 Apr 2010 BAILII flag 12
Commission v Finland (Taxation) [2009] EUECJ C-246/08 Court of Justice of the European Communities Europe 29 Oct 2009 BAILII flag
Commission v Ireland (Taxation) [2009] EUECJ C-554/07 Court of Justice of the European Communities Europe 16 Jul 2009 BAILII flag 1
University of Cambridge v HMRC [2009] EWHC 434 (Ch); [2009] BVC 277; [2009] BTC 5278 High Court of England and Wales United Kingdom - England and Wales 10 Mar 2009 BAILII flag 6
Stichting Centraal Begeleidingsorgaan voor de Intercollegiale Toetsing (Taxation) [2008] EUECJ C-407/07; [2009] CEC 534; [2009] 1 CMLR 43 Court of Justice of the European Communities Europe 11 Dec 2008 BAILII flag
Isle of Wight Council [2008] EUECJ C-288/07; [2008] ECR I-7203 Court of Justice of the European Communities Europe 16 Sep 2008 BAILII flag 14
Chancellor, Masters and Scholars of the University of Cambridge v Revenue & Customs [2008] UKVAT V20610 VAT & Duties Tribunals United Kingdom 12 Mar 2008 BAILII flag
Götz [2007] EUECJ C-408/06; [2007] ECR I-11295 Court of Justice of the European Communities Europe 13 Dec 2007 BAILII flag 4
Navicon (Taxation) [2007] EUECJ C-97/06 Court of Justice of the European Communities Europe 18 Oct 2007 BAILII flag
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 flag 1
Riverside Housing Association Ltd v Revenue and Customs Commissioners [2006] EWHC 2383 (Ch) High Court of England and Wales United Kingdom - England and Wales 3 Oct 2006 BAILII flag 5
SociEtE thermale d'EugEnie-Les-Bains (Taxation) [2006] EUECJ C-277/05 Court of Justice of the European Communities Europe 13 Sep 2006 BAILII flag
T-Mobile Austria (Taxation) [2006] EUECJ C-284/04 Court of Justice of the European Communities Europe 7 Sep 2006 BAILII flag
Hutchison 3G (Taxation) [2006] EUECJ C-369/04 Court of Justice of the European Communities Europe 7 Sep 2006 BAILII flag
Bookit Ltd v Revenue & Customs Commissioners [2006] EWCA Civ 550 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 May 2006 BAILII flag 7
Nottinghamshire Wildlife Trust v Revenue & Customs [2006] UKVAT V19540 VAT & Duties Tribunals United Kingdom 24 Feb 2006 BAILII flag
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 flag 101
University of Huddersfield (Taxation) [2006] EUECJ C-223/03 Court of Justice of the European Communities Europe 21 Feb 2006 BAILII flag
Optigen (Taxation) [2006] EUECJ C-484/03 Court of Justice of the European Communities Europe 12 Jan 2006 BAILII flag 2
Optigen (Taxation) [2006] EUECJ C-355/03 Court of Justice of the European Communities Europe 12 Jan 2006 BAILII flag 1
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 flag 54
Riverside Housing Association Ltd v Revenue and Customs [2005] UKVAT V19341 VAT & Duties Tribunals United Kingdom 17 Nov 2005 BAILII flag
ACE Telecom Ltd v Revenue and Customs [2005] UKVAT V19214 VAT & Duties Tribunals United Kingdom 19 Aug 2005 BAILII flag
St Paul s Community Project Ltd [2004] EWHC 2490 (Ch) High Court of England and Wales United Kingdom - England and Wales 5 Nov 2004 BAILII flag 7
Cimber Air (Taxation) [2004] EUECJ C-382/02 Court of Justice of the European Communities Europe 16 Sep 2004 BAILII flag 18
Uk Ltd v Customs & Excise [2004] UKVAT V18783 VAT & Duties Tribunals United Kingdom 16 Sep 2004 BAILII flag
Cimber Air (Taxation) [2004] EUECJ C-382/02 Court of Justice of the European Communities Europe 16 Sep 2004 BAILII flag 18
KÃ gler [2002] EUECJ C-141/00; [2002] ECR I-6833 Court of Justice of the European Communities Europe 10 Sep 2002 BAILII flag 42
Forsakringsaktiebolaget Skandia (publ), Re [2001] EUECJ C24099; [2001] 2 CMLR 34; [2001] ECR I-1951; [2001] All ER (EC) 822 Court of Justice of the European Communities Europe 8 Mar 2001 BAILII flag 19
Commission v Netherlands [2000] EUECJ C-408/97; [2000] ECR I-6417 Court of Justice of the European Communities Europe 12 Sep 2000 BAILII flag 9
Commission v France (Taxation) [2000] EUECJ C-276/97 Court of Justice of the European Communities Europe 12 Sep 2000 BAILII flag
Commission v United Kingdom [2000] EUECJ C-359/97; [2000] ECR I-6355; [2000] 3 CMLR 919 Court of Justice of the European Communities Europe 12 Sep 2000 BAILII flag 19
Commission v Ireland (Taxation) [2000] EUECJ C-358/97 Court of Justice of the European Communities Europe 12 Sep 2000 BAILII flag 1
Commission v Greece [2000] EUECJ C-260/98; [2000] ECR I-6537 Court of Justice of the European Communities Europe 12 Sep 2000 BAILII flag 13
Coffeeshop "Siberie" (Taxation) [1999] EUECJ C-158/98 Court of Justice of the European Communities Europe 29 Jun 1999 BAILII flag
Institute of Chartered Accountants in England and Wales v Customs and Excise Commissioners [1999] UKHL 19; [1999] 2 All ER 449; [1999] 1 WLR 701 House of Lords United Kingdom 25 Mar 1999 BAILII flag 12
Commissioners of Customs and Excise v Sinclair Collis Ltd [1998] EWHC Admin 727 High Court of England and Wales United Kingdom - England and Wales 9 Jul 1998 BAILII flag
Card Protection Plan Ltd v Commissioners of Customs and Excise [1998] EUECJ C-349/96_O Court of Justice of the European Communities Europe 11 Jun 1998 BAILII flag
SDC [1997] EUECJ C-2/95; [1997] ECR I-3017 Court of Justice of the European Communities Europe 5 Jun 1997 BAILII flag 60
Institute of Chartered Accountants v HM Customs and Excise [1997] EWCA Civ 1705 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 May 1997 BAILII flag
Institute of Chartered Accountants v HM Customs and Excise [1997] EWCA Civ 1706 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 15 May 1997 BAILII flag
Commissioners of Customs and Excise v Royal Society for Encouragement of Arts [1996] EWHC Admin 295 High Court of England and Wales United Kingdom - England and Wales 29 Nov 1996 BAILII flag
Ayuntamiento de Sevilla v Recaudadores de Tributos de las Zonas primera y segunda (Tax provisions) [1991] EUECJ C-202/90; [1991] ECR I-4135 Court of Justice of the European Communities Europe 25 Jul 1991 BAILII flag 3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1987] Page 01471 [1987] Page 01471 United Kingdom circa 1987 flag 1

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