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Case Name | Citation(s) | Court † | Jurisdiction | Date | Full Text | Citation Index | |
Le Credit Lyonnais v Ministre du Budget, des Comptes publics et de la Reforme de l'Etat | [2013] EUECJ C-388/11 | Court of Justice of the European Communities | Europe | 12 Sep 2013 | BAILII |
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Etat belge v Medicom SPRL SPRL | [2013] EUECJ C-210/11 | Court of Justice of the European Communities | Europe | 18 Jul 2013 | BAILII |
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AES-3C Maritza East 1 EOOD v Direktor na Direktsia | [2013] EUECJ C-124/12 | Court of Justice of the European Communities | Europe | 18 Jul 2013 | BAILII |
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Finanzamt Koln-Nord v Wolfram Becker | [2013] EUECJ C-104/12 | Court of Justice of the European Communities | Europe | 21 Feb 2013 | BAILII |
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Mesto Zamberk v Financni reditelstvi v Hradci Kralove | [2013] EUECJ C-18/12 | Court of Justice of the European Communities | Europe | 21 Feb 2013 | BAILII |
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Lebara (Taxation) | [2012] EUECJ C-520/10 | Court of Justice of the European Communities | Europe | 3 May 2012 | BAILII |
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ADV Allround (Taxation) | [2011] EUECJ C-218/10 | Court of Justice of the European Communities | Europe | 28 Jun 2011 | BAILII |
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RBS Deutschland Holdings (Taxation) | [2010] EUECJ C-277/09 | Court of Justice of the European Communities | Europe | 22 Dec 2010 | BAILII |
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Macdonald Resorts Ltd (Taxation) | [2010] EUECJ C-270/09 | Court of Justice of the European Communities | Europe | 16 Dec 2010 | BAILII |
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Macdonald Resorts Ltd (Taxation) | [2010] EUECJ C-270/09_O | Court of Justice of the European Communities | Europe | 7 Sep 2010 | BAILII |
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Walderdorff (Taxation) |
[2007] EUECJ C-451/06; |
Court of Justice of the European Communities | Europe | 6 Dec 2007 | BAILII |
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Kittel (Taxation) | [2006] EUECJ C-440/04 | Court of Justice of the European Communities | Europe | 6 Jul 2006 | BAILII |
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Kittel (Taxation) | [2006] EUECJ C-439/04 | Court of Justice of the European Communities | Europe | 6 Jul 2006 | BAILII |
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Halifax |
[2006] EUECJ C-255/02; |
Court of Justice of the European Communities | Europe | 21 Feb 2006 | BAILII |
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BUPA Hospitals and Goldsborough Developments (Taxation) | [2006] EUECJ C-419/02 | Court of Justice of the European Communities | Europe | 21 Feb 2006 | BAILII |
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Temco Europe |
[2004] EUECJ C28403; |
Court of Justice of the European Communities | Europe | 18 Nov 2004 | BAILII |
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MKG-Kraftfahrzeuge-Factoring |
[2003] EUECJ C-305/01; |
Court of Justice of the European Communities | Europe | 26 Jun 2003 | BAILII |
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Sinclair Collis |
[2003] EUECJ C-275/01; |
Court of Justice of the European Communities | Europe | 12 Jun 2003 | BAILII |
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Seeling |
[2003] EUECJ C-269/00; |
Court of Justice of the European Communities | Europe | 8 May 2003 | BAILII |
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Abbey National Plc v Commissioners of Revenue and Customs |
[2006] EWCA Civ 886; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 29 Jun 2006 | BAILII |
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LOCKHEED MARTIN UK Ltd v Revenue & Customs (VAT - zero rating - modification or conversion of aircraft) | [2021] UKFTT 448 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 7 Dec 2021 | BAILII |
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Virgin Media Ltd v Revenue & Customs (VALUE ADDED TAX - payment handling charges) | [2020] UKFTT 30 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 16 Jan 2020 | BAILII |
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Healthspan Ltd v Revenue and Customs (VAT - SUPPLY : goods despatched from warehouse in Netherlands delivered to UK) | [2018] UKFTT 241 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Apr 2018 | BAILII |
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Principle & Fellows of Lady Margaret Hall v Revenue & Customs | [2014] UKFTT 1092 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 12 Dec 2014 | BAILII |
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Willant Trust Ltd v Revenue & Customs | [2014] UKFTT 1083 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 5 Dec 2014 | BAILII |
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Kumon Educational UK Co Ltd & Kumon Book Services (UK) Ltd v Revenue & Customs | [2014] UKFTT 109 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Jan 2014 | BAILII |
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CGI Group (Europe) Ltd v Revenue & Customs | [2010] UKFTT 396 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 20 Aug 2010 | BAILII |
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HM Revenue and Customs v The Atrium Club Ltd |
[2010] EWHC 970 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 5 May 2010 | BAILII |
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Speciality Produce Ltd v Secretary of State for the Environment, Food and Rural Affairs | [2009] EWHC 1245 (Admin) | High Court of England and Wales | United Kingdom - England and Wales | 5 Jun 2009 | BAILII |
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Vieira Ltd v O'Donagain (Approved) | [2021] IECA 334 | Irish Competition Authority | Republic of Ireland | 15 Dec 2021 | BAILII |
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HBOS Plc v HM Revenue & Customs | [2008] ScotCS CSIH_69 | Scottish Court of Session | United Kingdom - Scotland | 30 Dec 2008 | BAILII |
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Impact Contracting Solutions Ltd v HM Revenue and Customs (VALUE ADDED TAX - preliminary issues - scope of 'Ablessio' principle in relation to HMRC's powers to remove registration of person for VAT where that person has facilitated VAT fraud of another) | [2023] UKUT 215 | United Kingdom Upper Tribunal | United Kingdom | 1 Sep 2023 | BAILII |
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Barclays Bank Plc v Revenue & Customs | [2008] UKVAT V20528 | VAT & Duties Tribunals | United Kingdom | 9 Jan 2008 | BAILII |
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