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Gabalfrisa     66

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
INCE GORDON DADDS LLP v Revenue & Customs (Value Added Tax Act 1994: sections 24, 26 and 43 : group representative as to economic activity and as to taxable supplies)	[2023] UKFTT 44	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Jan 2023	BAILII
IMPACT CONTRACTING SOLUTIONS Ltd v Revenue & Customs (VAT - preliminary issue - whether Ablessio principle only applicable to party committing VAT fraud itself)	[2022] UKFTT 47	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2022	BAILII		1
GB Fleet Hire Ltd v Revenue and Customs (VAT - striking out - abuse of process)	[2021] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2021	BAILII
Frank A Smart & Son Ltd v Revenue and Customs Commissioners	[2019] UKSC 39; [2019] 1 WLR 4849	United Kingdom Supreme Court	United Kingdom	29 Jul 2019	BAILII		11
Revenue and Customs Commissioners v University of Cambridge	[2018] EWCA Civ 568	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Mar 2018	BAILII		3
Gulzar (t/a Lions Cub Nursery) v Revenue & Customs	[2015] UKFTT 491	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Oct 2015	BAILII
Volkswagen Financial Services (UK) Ltd v HMRC	[2015] EWCA Civ 832	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jul 2015	BAILII		9
Fonecomp Ltd v HMRC	[2015] EWCA Civ 39	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Feb 2015	BAILII		34
Bonik EOOD v Direktor na Direktsia	[2012] EUECJ C-285/11	Court of Justice of the European Communities	Europe	6 Dec 2012	BAILII		1
SC Gran Via Moinesti SRL v Agentia Nationala de Administrare Fiscala (ANAF)	[2012] EUECJ C-257/11	Court of Justice of the European Communities	Europe	29 Nov 2012	BAILII
Audit Service of the Ministry of Culture and Tourism and Konstantinos Antonopoulos	[2012] EUECJ C-363/11	Court of Justice of the European Communities	Europe	20 Sep 2012	BAILII		1
Valeri Hariev Belov	[2012] EUECJ C-394/11	Court of Justice of the European Communities	Europe	20 Sep 2012	BAILII
Fazenda Publica, v Ministerio Publico	[2012] EUECJ C-496/11	Court of Justice of the European Communities	Europe	6 Sep 2012	BAILII		1
Gabor Toth v Nemzeti Ado- es Vamhivatal Eszak-magyarorszagi Regionalis Ado Foigazgatosag a	[2012] EUECJ C-324/11	Court of Justice of the European Communities	Europe	6 Sep 2012	BAILII		2
EMS-Bulgaria Transport OOD v Direktor na Direktsia'Obzhalvane i upravlenie na izpalnenieto' Plovdiv	[2012] EUECJ C-284/11	Court of Justice of the European Communities	Europe	12 Jul 2012	BAILII
Pétér D vid v Nemzeti Adó-és V mhivatal Dél-dun ntúli Region lis Adó F ő igazgatós ga	[2012] EUECJ C-80/11	Court of Justice of the European Communities	Europe	21 Jun 2012	BAILII		7
Feyerbacher (Value added tax)	[2012] EUECJ C-334/10_O	Court of Justice of the European Communities	Europe	1 Mar 2012	BAILII
Van Laarhoven	[2011] EUECJ C-594/10	Court of Justice of the European Communities	Europe	8 Dec 2011	BAILII
Schriever (Taxation)	[2011] EUECJ C-444/10	Court of Justice of the European Communities	Europe	10 Nov 2011	BAILII
Volkswagen Financial Services (UK) Ltd v HMRC	[2011] UKFTT 556	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	18 Aug 2011	BAILII		2
RBS Deutschland Holdings (Taxation)	[2010] EUECJ C-277/09	Court of Justice of the European Communities	Europe	22 Dec 2010	BAILII
Nidera Handelscompagnie (Taxation)	[2010] EUECJ C-385/09	Court of Justice of the European Communities	Europe	21 Oct 2010	BAILII
Pannon Gep Centrum (Taxation)	[2010] EUECJ C-368/09	Court of Justice of the European Communities	Europe	15 Jul 2010	BAILII
X (Taxation)	[2010] EUECJ C-84/09_O	Court of Justice of the European Communities	Europe	6 May 2010	BAILII
Astra Zeneca UK (Taxation)	[2010] EUECJ C-40/09_O	Court of Justice of the European Communities	Europe	22 Apr 2010	BAILII
X Holding (Taxation)	[2010] EUECJ C-33/09	Court of Justice of the European Communities	Europe	15 Apr 2010	BAILII
X Holding (Taxation)	[2010] EUECJ C-538/08	Court of Justice of the European Communities	Europe	15 Apr 2010	BAILII
AB SKF (Taxation)	[2009] EUECJ C-29/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII		1
Alpe Adria Energia (Environment and consumers)	[2009] EUECJ C-205/08_O	Court of Justice of the European Communities	Europe	25 Jun 2009	BAILII
SALIX Grundstucks-Vermietungsgesellschaft (Taxation)	[2009] EUECJ C-102/08	Court of Justice of the European Communities	Europe	4 Jun 2009	BAILII		1
Calltel Telecom Ltd v HMRC	[2009] EWHC 1081 (Ch); [2009] BVC 555	High Court of England and Wales	United Kingdom - England and Wales	21 May 2009	BAILII		38
PARAT Automotive Cabrio (Taxation)	[2009] EUECJ C-74/08	Court of Justice of the European Communities	Europe	23 Apr 2009	BAILII
Roda Golf & Beach Resort (Area of Freedom, Security & Justice)	[2009] EUECJ C-14/08_O	Court of Justice of the European Communities	Europe	5 Mar 2009	BAILII
Europeans Ltd v Revenue & Customs	[2008] UKVAT V20883	VAT & Duties Tribunals	United Kingdom	26 Nov 2008	BAILII		1
Sosnowska	[2008] EUECJ C-25/07; [2008] ECR I-5129	Court of Justice of the European Communities	Europe	10 Jul 2008	BAILII		12
Ecotrade (Taxation)	[2008] EUECJ C-96/07	Court of Justice of the European Communities	Europe	8 May 2008	BAILII
Ecotrade (Taxation)	[2008] EUECJ C-95/07	Court of Justice of the European Communities	Europe	8 May 2008	BAILII
Ecotrade (Taxation)	[2008] EUECJ C-96/07_O	Court of Justice of the European Communities	Europe	13 Mar 2008	BAILII
Securenta	[2008] EUECJ C-437/06; [2008] ECR I-1597	Court of Justice of the European Communities	Europe	13 Mar 2008	BAILII		9
Cedilac (Taxation)	[2007] EUECJ C-368/06	Court of Justice of the European Communities	Europe	18 Dec 2007	BAILII
Collée (Taxation)	[2007] EUECJ C-146/05	Court of Justice of the European Communities	Europe	27 Sep 2007	BAILII
Teleos (Taxation)	[2007] EUECJ C-409/04	Court of Justice of the European Communities	Europe	27 Sep 2007	BAILII		2
VDP Dental Laboratory (Taxation)	[2006] EUECJ C-401/05	Court of Justice of the European Communities	Europe	14 Dec 2006	BAILII
Wilson	[2006] EUECJ C-506/04; [2007] All ER (EC) 403; [2007] 1 CMLR 7; [2006] ECR I-8613; [2006] CEC 1060	Court of Justice of the European Communities	Europe	19 Sep 2006	BAILII		18
PNC Telecom PLC v Revenue & Customs	[2006] UKVAT V19754	VAT & Duties Tribunals	United Kingdom	4 Sep 2006	BAILII
Standesamt Stadt Niebà ll	[2006] EUECJ C-96/04; [2006] ECR I-3561; [2006] CEC 759; [2006] 2 CMLR 58	Court of Justice of the European Communities	Europe	27 Apr 2006	BAILII		9
Mayflower Theatre Trust Ltd v Revenue and Customs	[2006] EWHC 706 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	31 Mar 2006	BAILII		1
University of Southampton v HMRC	[2006] EWHC 528 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	17 Mar 2006	BAILII		4
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	[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
Optigen (Taxation)	[2006] EUECJ C-484/03	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		2
Optigen (Taxation)	[2006] EUECJ C-355/03	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII		1
Centralan Property	[2005] EUECJ C-63/04; [2005] ECR I-11087	Court of Justice of the European Communities	Europe	15 Dec 2005	BAILII		8
Syfait	[2005] EUECJ C-53/03; [2005] ECR I-4609	Court of Justice of the European Communities	Europe	31 May 2005	BAILII		38
HE (Taxation)	[2005] EUECJ C-25/03	Court of Justice of the European Communities	Europe	21 Apr 2005	BAILII
Fini H	[2005] EUECJ C-32/03; [2005] ECR I-1599; [2005] CEC 638; [2005] 2 CMLR 20	Court of Justice of the European Communities	Europe	3 Mar 2005	BAILII		46
Bockemuehl (Taxation)	[2004] EUECJ C-90/02	Court of Justice of the European Communities	Europe	1 Apr 2004	BAILII
Bockemuehl (Taxation)	[2004] EUECJ C-90/02	Court of Justice of the European Communities	Europe	1 Apr 2004	BAILII
Zita Modes	[2003] EUECJ C-497/01; [2003] ECR I-14393	Court of Justice of the European Communities	Europe	27 Nov 2003	BAILII		20
Schmid	[2002] EUECJ C-516/99; [2002] ECR I-4573	Court of Justice of the European Communities	Europe	30 May 2002	BAILII		11
Lutz (Law relating to undertakings)	[2002] EUECJ C-182/00	Court of Justice of the European Communities	Europe	15 Jan 2002	BAILII
De Coster v College des Bourgmestre et Echevins de Watermael-Boitsfort	[2001] EUECJ C1700; [2001] ECR I-944; [2002] All ER (EC) 154; [2002] 1 CMLR 12	Court of Justice of the European Communities	Europe	29 Nov 2001	BAILII		1
Salzmann	[2001] EUECJ C-178/99; [2001] ECR I-4421	Court of Justice of the European Communities	Europe	14 Jun 2001	BAILII		13
à sterreichischer Gewerkschaftsbund	[2000] EUECJ C-195/98; [2000] ECR I-10497	Court of Justice of the European Communities	Europe	30 Nov 2000	BAILII		15

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ghent Coal Terminal	[1998] EUECJ C-37/95; [1998] ECR I-1	Court of Justice of the European Communities	Europe	15 Jan 1998	BAILII		34
Molenheide	[1997] EUECJ C-286/94; [1998] CEC 208; [1998] All ER (EC) 61; [1998] 1 CMLR 1186; [1997] ECR I-7281	Court of Justice of the European Communities	Europe	18 Dec 1997	BAILII		26
Dorsch Consult	[1997] EUECJ C-54/96; [1997] ECR I-4961	Court of Justice of the European Communities	Europe	17 Sep 1997	BAILII		47
Inzo	[1996] EUECJ C-110/94; [1996] ECR I-857; [1996] CEC 490	Court of Justice of the European Communities	Europe	29 Feb 1996	BAILII		48
BP Supergas v Greek State	[1995] ECR I-1883		Europe	circa 1995			67
Corbiau	[1993] ECR I-1277		Europe	circa 1993			7
Rompelman	[1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202	Court of Justice of the European Communities	Europe	14 Feb 1985	BAILII		120