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Van Tiem     22

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
SPO Landesorganisation KÃ rnten (Taxation)	[2009] EUECJ C-267/08_O	Court of Justice of the European Communities	Europe	9 Jul 2009	BAILII
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		14
Kollektivavtalsstiftelsen TRR Trygghetsradet (Taxation)	[2008] EUECJ C-291/07_O	Court of Justice of the European Communities	Europe	17 Jun 2008	BAILII
Hutchison 3G	[2007] EUECJ C-369/04; [2007] ECR I-5247	Court of Justice of the European Communities	Europe	26 Jun 2007	BAILII		6
T-Mobile Austria	[2007] EUECJ C-284/04; [2007] ECR I-5189	Court of Justice of the European Communities	Europe	26 Jun 2007	BAILII		4
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
T-Mobile Austria (Taxation)	[2006] EUECJ C-284/04	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII
Hutchison 3G (Taxation)	[2006] EUECJ C-369/04	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 (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
HE (Taxation)	[2005] EUECJ C-25/03	Court of Justice of the European Communities	Europe	21 Apr 2005	BAILII
Edm	[2004] EUECJ C-77/01; [2005] 2 CMLR 1; [2004] ECR I-4295	Court of Justice of the European Communities	Europe	29 Apr 2004	BAILII		22
MKG-Kraftfahrzeuge-Factoring	[2003] EUECJ C-305/01; [2004] All ER (EC) 454; [2003] ECR I-6729	Court of Justice of the European Communities	Europe	26 Jun 2003	BAILII		25
Bond House Systems Ltd v Customs And Excise	[2003] UKVAT V18100	VAT & Duties Tribunals	United Kingdom	8 May 2003	BAILII		3
Stichting ‘Goed Wonen v Staatssecretaris van Financirn	[2001] EUECJ C-326/99	Court of Justice of the European Communities	Europe	4 Oct 2001	BAILII
Harnas & Helm	[1997] EUECJ C-80/95; [1997] ECR I-745	Court of Justice of the European Communities	Europe	6 Feb 1997	BAILII		14
Polysar Investments Netherlands	[1991] EUECJ C-60/90; [1991] ECR I-3111	Court of Justice of the European Communities	Europe	20 Jun 1991	BAILII		22

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1990] Page I-04363	[1990] Page I-04363		United Kingdom	circa 1990			1
Stichting Uitvoering Financiële Acties	[1989] ECR 1737		Europe	circa 1989			91
Commission v Netherlands	[1987] ECR 1487		Europe	circa 1987			1