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Kuwait Petroleum (GB) Ltd v Customs and excise Commissioners     14

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Tesco Freetime Ltd and Tesco PLC v Revenue and Customs (VAT - INPUT TAX : Attribution)	[2017] UKFTT 614	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Aug 2017	BAILII		1
(formerly Loyalty Management UK Ltd)	[2013] UKSC 42; [2013] 4 All ER 94	United Kingdom Supreme Court	United Kingdom	20 Jun 2013	BAILII		4
Revenue and Customs Commissioners v Aimia Coalition Loyalty UK Ltd	[2013] UKSC 15; [2013] 2 All ER 719	United Kingdom Supreme Court	United Kingdom	13 Mar 2013	BAILII		52
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
EMI Group (Taxation)	[2010] EUECJ C-581/08_O	Court of Justice of the European Communities	Europe	15 Apr 2010	BAILII
EMI Group (Taxation)	[2010] EUECJ C-581/08	Court of Justice of the European Communities	Europe	30 Sep 2010	BAILII		1
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
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
Courts Plc v Customs and Excise	[2004] UKVAT V18746	VAT & Duties Tribunals	United Kingdom	2 Sep 2004	BAILII
Tesco plc v Customs and Excise Commissioners	[2003] EWCA Civ 1367	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Oct 2003	BAILII		17
Commission v Germany (Taxation)	[2002] EUECJ C-427/98	Court of Justice of the European Communities	Europe	15 Oct 2002	BAILII
Bakcsi (Taxation)	[2001] EUECJ C-415/98	Court of Justice of the European Communities	Europe	8 Mar 2001	BAILII
Customs and Excise Commissioners v Primback Ltd	[2001] EUECJ C3499; [2001] 2 CMLR 42; [2001] All ER (EC) 714; [2001] CEC 132; [2001] ECR I-3833	Court of Justice of the European Communities	Europe	15 May 2001	BAILII		16

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Kuwait Petroleum (GB) (Taxation)	[1999] EUECJ C-48/97	Court of Justice of the European Communities	Europe	circa 1999	BAILII		1
Enkler	[1996] ECR I-4517		Europe	circa 1996			21
Tolsma	[1994] EUECJ C-16/93; [1994] ECR I-743	Court of Justice of the European Communities	Europe	3 Mar 1994	BAILII		42
de Jong	[1992] ECR I-2847		Europe	circa 1992			9