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Sofitam     15

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
Fazenda Publica, v Ministerio Publico	[2012] EUECJ C-496/11	Court of Justice of the European Communities	Europe	6 Sep 2012	BAILII		1
AB SKF (Taxation)	[2009] EUECJ C-29/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII		1
NCC Construction Danmark (Taxation)	[2009] EUECJ C-174/08_O	Court of Justice of the European Communities	Europe	18 Jun 2009	BAILII
Securenta (Taxation)	[2007] EUECJ C-437/06_O	Court of Justice of the European Communities	Europe	11 Dec 2007	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
Cibo Participations (Taxation)	[2001] EUECJ C-16/00	Court of Justice of the European Communities	Europe	27 Sep 2001	BAILII		1
Welthgrove BV v Staatssecretaris van Financien	[2001] EUECJ C-102/00	Court of Justice of the European Communities	Europe	12 Jul 2001	BAILII
Floridienne and Berginvest	[2000] EUECJ C-142/99; [2000] ECR I-9567	Court of Justice of the European Communities	Europe	14 Nov 2000	BAILII		14
Harnas & Helm	[1997] EUECJ C-80/95; [1997] ECR I-745	Court of Justice of the European Communities	Europe	6 Feb 1997	BAILII		14
Wellcome Trust	[1996] EUECJ C-155/94; [1996] ECR I-3013	Court of Justice of the European Communities	Europe	20 Jun 1996	BAILII		21
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
Alternative Investment Strategies Ltd v HMRC	[2020] UKFTT 19	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2020	BAILII		2
Tower Resources plc v HMRC	[2019] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2019	BAILII		3

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Tower Resources plc v HMRC	[2019] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2019	BAILII		3
[1993] Page I-03513	[1993] Page I-03513		United Kingdom	circa 1993			1
Intiem	[1988] ECR 1471		Europe	circa 1988			8
Commission v France	[1988] ECR 4797		Europe	circa 1988			38