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Tolsma     42

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Blue Lagoon Beach Hotel & Co Ltd v Assessment Review Committee (Mauritius)	[2023] UKPC 24	Privy Council	United Kingdom	4 Jul 2023	BAILII		1
Marshalls Bathroom Studio Ltd v Revenue & Customs (VAT - whether assessments made in time)	[2020] UKFTT 269	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Jun 2020	BAILII
Mandarin Consulting Ltd v Revenue & Customs (VAT - SUPPLY : Place of) (Rev 1)	[2020] UKFTT 228	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	19 May 2020	BAILII		1
In Tandem Resources Ltd v Revenue & Customs (VAT-best judgment assessments-supply of labour)	[2019] UKFTT 615	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Oct 2019	BAILII
Yeshivas Lubavitch Manchester v Revenue & Customs (VAT - Zero-rating)	[2019] UKFTT 427	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Jul 2019	BAILII		2
Adecco (UK) Ltd v HMRC	[2018] EWCA Civ 1794; [2019] 1 All ER 615	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jul 2018	BAILII		12
PayPoint Collections Ltd and PayPoint Network Ltd v Revenue and Customs (VAT - SUPPLY : Other)	[2017] UKFTT 424	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 May 2017	BAILII		2
Redwood Birkhill Ltd v Revenue and Customs (VAT - SUPPLY : Other)	[2017] UKFTT 234	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Mar 2017	BAILII
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		11
Ing Intermediate Holdings Ltd v Revenue & Customs	[2014] UKFTT 938	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Oct 2014	BAILII		1
Revenue & Customs	[2014] UKFTT 573	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jun 2014	BAILII		1
TLLC Ltd v Revenue & Customs	[2013] UKFTT 467	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2013	BAILII		2
Dixons Retail plc v Commissioners for Her Majesty's Revenue and Customs	[2013] EUECJ C-494/12	Court of Justice of the European Communities	Europe	21 Nov 2013	BAILII
Dixons Retail plc v Revenue & Customs	[2012] UKFTT 666	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	26 Oct 2012	BAILII
Grattan plc v The Commissioners of Her Majesty's Revenue & Customs	[2012] EUECJ C-310/11	Court of Justice of the European Communities	Europe	13 Sep 2012	BAILII
Skandinaviska Enskilda Banken (Taxation)	[2011] EUECJ C-540/09	Court of Justice of the European Communities	Europe	10 Mar 2011	BAILII		1
GFKL Financial Services (Taxation)	[2011] EUECJ C-93/10	Court of Justice of the European Communities	Europe	14 Jul 2011	BAILII
Macdonald Resorts Ltd (Taxation)	[2010] EUECJ C-270/09_O	Court of Justice of the European Communities	Europe	7 Sep 2010	BAILII
Macdonald Resorts Ltd (Taxation)	[2010] EUECJ C-270/09	Court of Justice of the European Communities	Europe	16 Dec 2010	BAILII
SPO Landesorganisation KÃ rnten (Taxation)	[2009] EUECJ C-267/08_O	Court of Justice of the European Communities	Europe	9 Jul 2009	BAILII
SPO Landesorganisation Karnten (Taxation)	[2009] EUECJ C-267/08	Court of Justice of the European Communities	Europe	6 Oct 2009	BAILII
Commission v Finland (Taxation)	[2009] EUECJ C-246/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII
RCI Europe (Taxation)	[2009] EUECJ C-37/08_O	Court of Justice of the European Communities	Europe	2 Apr 2009	BAILII
RCI Europe (Taxation)	[2009] EUECJ C-37/08	Court of Justice of the European Communities	Europe	3 Sep 2009	BAILII
Ford Motor Co Ltd v HMRC	[2007] EWCA Civ 1370	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Dec 2007	BAILII		3
Societe thermale d'Eugenie-Les-Bains (Taxation)	[2007] EUECJ C-277/05	Court of Justice of the European Communities	Europe	18 Jul 2007	BAILII
Highland Council v Revenue & Customs	[2006] UKVAT V19542	VAT & Duties Tribunals	United Kingdom	10 Apr 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
FCE Bank (Taxation)	[2006] EUECJ C-210/04	Court of Justice of the European Communities	Europe	23 Mar 2006	BAILII
South Liverpool Housing Ltd v Customs and Excise	[2004] UKVAT V18750	VAT & Duties Tribunals	United Kingdom	3 Sep 2004	BAILII		1
Church of England Children's Society v Customs and Excise	[2004] UKVAT V18633	VAT & Duties Tribunals	United Kingdom	8 Jun 2004	BAILII		1
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
Town & County Factors (Taxation)	[2002] EUECJ C-498/99	Court of Justice of the European Communities	Europe	17 Sep 2002	BAILII
Keeping Newcastle Warm (Taxation)	[2002] EUECJ C-353/00	Court of Justice of the European Communities	Europe	13 Jun 2002	BAILII
Kennemer Golf	[2002] EUECJ C-174/00; [2002] ECR I-3293	Court of Justice of the European Communities	Europe	21 Mar 2002	BAILII		17
Commission v France	[2001] EUECJ C-404/99; [2001] ECR I-2667	Court of Justice of the European Communities	Europe	29 Mar 2001	BAILII		12
Commission v Germany (Taxation)	[2001] EUECJ C-287/00_O	Court of Justice of the European Communities	Europe	13 Dec 2001	BAILII
Cibo Participations (Taxation)	[2001] EUECJ C-16/00	Court of Justice of the European Communities	Europe	27 Sep 2001	BAILII		1
Kuwait Petroleum (GB) Ltd v Customs and excise Commissioners	[1999] EUECJ C4897; [1999] 2 CMLR 651; [1999] ECR I-2323; [1999] CEC 201; [1999] All ER (EC) 450	Court of Justice of the European Communities	Europe	circa 1999	BAILII		14
First National Bank of Chicago	[1998] EUECJ C-172/96; [1998] ECR I-4387	Court of Justice of the European Communities	Europe	14 Jul 1998	BAILII		13
SDC	[1997] EUECJ C-2/95; [1997] ECR I-3017	Court of Justice of the European Communities	Europe	5 Jun 1997	BAILII		60
Juergen Mohr v Finanzamt Bad Segeberg (Tax provisions)	[1996] EUECJ C-215/94	Court of Justice of the European Communities	Europe	29 Feb 1996	BAILII

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Naturally Yours Cosmetics	[1988] ECR 6365		Europe	circa 1988			37
Apple and Pear Development Council	[1988] ECR 1443		Europe	circa 1988			35
Hong Kong Trade Development Council	[1982] ECR 1277		Europe	circa 1982			15
Coöperatieve Aardappelenbewaarplaats	[1981] ECR 445; [1981] 3 CMLR 337		Europe	circa 1981			52