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Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
GSTR 2005/1 - Goods and services tax: the GST implications of the purchase of fuel using a fuel card	[2005] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
GSTR 2005/1 - Goods and services tax: the GST implications of the purchase of fuel using a fuel card	[2005] ATOGSTR GSTR2005/1	Australian Taxation Office	Australia - Commonwealth	circa 2005	AustLII
Landlinx Estates Ltd v Revenue & Customs (VAT - EXEMPT SUPPLIES : Land)	[2020] UKFTT 220	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 May 2020	BAILII
Evita-K EOOD v Obzhalvane i upravlenie	[2013] EUECJ C-78/12	Court of Justice of the European Communities	Europe	18 Jul 2013	BAILII
Mercedes-Benz Financial Services UK Ltd v Revenue & Customs	[2013] UKFTT 381	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Dec 2012	BAILII		1
Danove riadite'stvo Slovenskej republiky v Profitube spol s r o	[2012] EUECJ C-165/11	Court of Justice of the European Communities	Europe	8 Nov 2012	BAILII
Eon Aset Menidjmunt (Vat)	[2012] EUECJ C-118/11	Court of Justice of the European Communities	Europe	16 Feb 2012	BAILII
Loyalty Management UK (Taxation)	[2010] EUECJ C-55/09	Court of Justice of the European Communities	Europe	7 Oct 2010	BAILII
Commissioners for Her Majesty's Revenue and Customs v Loyalty Management UK Ltd	[2010] EUECJ C-53/09	Court of Justice of the European Communities	Europe	7 Oct 2010	BAILII		4
De Fruytier (Taxation)	[2010] EUECJ C-237/09	Court of Justice of the European Communities	Europe	3 Jun 2010	BAILII
Astra Zeneca UK (Taxation)	[2010] EUECJ C-40/09_O	Court of Justice of the European Communities	Europe	22 Apr 2010	BAILII
EMI Group (Taxation)	[2010] EUECJ C-581/08_O	Court of Justice of the European Communities	Europe	15 Apr 2010	BAILII
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
Aktiebolaget NN	[2007] EUECJ C-111/05; [2007] ECR I-2697	Court of Justice of the European Communities	Europe	29 Mar 2007	BAILII		23
Aktiebolaget NN (Taxation)	[2006] EUECJ C-111/05	Court of Justice of the European Communities	Europe	14 Sep 2006	BAILII
SociEtE thermale d'EugEnie-Les-Bains (Taxation)	[2006] EUECJ C-277/05	Court of Justice of the European Communities	Europe	13 Sep 2006	BAILII
Commission v Denmark	[2006] EUECJ C-98/05	Court of Justice of the European Communities	Europe	1 Jun 2006	BAILII
Servizi Ausiliari Dottori Commercialisti	[2006] EUECJ C-451/03; [2006] ECR I-2941; [2006] 2 CMLR 45	Court of Justice of the European Communities	Europe	30 Mar 2006	BAILII		49
CLT-UFA (Freedom of establishment)	[2006] EUECJ C-253/03	Court of Justice of the European Communities	Europe	23 Feb 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 (Taxation)	[2006] EUECJ C-355/03	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		1
Optigen (Taxation)	[2006] EUECJ C-484/03	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		2
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
Inizan (Freedom to provide services)	[2003] EUECJ C-56/01	Court of Justice of the European Communities	Europe	23 Oct 2003	BAILII
RAR (Agriculture)	[2003] EUECJ C-282/00	Court of Justice of the European Communities	Europe	15 May 2003	BAILII
Optigen Ltd Fulcrum Trading Co (UK) Ltd v The Commissioners of Customs and Excise	[2003] UKVAT V18113	VAT & Duties Tribunals	United Kingdom	1 May 2003	BAILII
Optigen Ltd v Customs And Excise	[2003] UKVAT V18112	VAT & Duties Tribunals	United Kingdom	1 May 2003	BAILII
Ansul	[2003] EUECJ C-40/01; [2003] ECR I-2439; [2003] ETMR 85; [2003] RPC 717	Court of Justice of the European Communities	Europe	11 Mar 2003	BAILII		74
Auto Lease Holland (Taxation)	[2003] EUECJ C-185/01	Court of Justice of the European Communities	Europe	6 Feb 2003	BAILII		2
RAL (Channel Islands) Ltd v Customs And Excise	[2002] UKVAT V17914	VAT & Duties Tribunals	United Kingdom	3 Oct 2002	BAILII
Stichting ‘Goed Wonen v Staatssecretaris van Financirn	[2001] EUECJ C-326/99	Court of Justice of the European Communities	Europe	4 Oct 2001	BAILII
Agora (Law relating to undertakings)	[2001] EUECJ C-223/99	Court of Justice of the European Communities	Europe	10 May 2001	BAILII		1
Agora (Law relating to undertakings)	[2001] EUECJ C-260/99	Court of Justice of the European Communities	Europe	10 May 2001	BAILII
Teckal	[1999] EUECJ C-107/98; [1999] ECR I-8121	Court of Justice of the European Communities	Europe	18 Nov 1999	BAILII		66
Lloyd Schuhfabrik Meyer (Approximation of laws)	[1999] EUECJ C-342/97	Court of Justice of the European Communities	Europe	22 Jun 1999	BAILII		89
Lloyd Schuhfabrik Meyer (Approximation of laws)	[1999] EUECJ C-342/97	Court of Justice of the European Communities	Europe	22 Jun 1999	BAILII		89
Finanzamt Uelzen v Dieter Armbrecht (Tax provisions)	[1995] EUECJ C-291/92	Court of Justice of the European Communities	Europe	4 Oct 1995	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text †		Citation Index
"The GST treatment of bare trusts"	(2006) 9 Journal of Australian Taxation 36	Stacey, Paul	Australia	circa 2006	AustLII