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Cantor Fitzgerald International   flag  33

[2001] EUECJ C10899; [2001] 3 CMLR 56; [2001] ECR I-7257
Court of Justice of the European Communities
Europe

Cases Referring to this Case

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 flag 1
Etat belge v Medicom SPRL SPRL [2013] EUECJ C-210/11 Court of Justice of the European Communities Europe 18 Jul 2013 BAILII flag
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 flag
Finanzamt Koln-Nord v Wolfram Becker [2013] EUECJ C-104/12 Court of Justice of the European Communities Europe 21 Feb 2013 BAILII flag 2
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 flag
Lebara (Taxation) [2012] EUECJ C-520/10 Court of Justice of the European Communities Europe 3 May 2012 BAILII flag
ADV Allround (Taxation) [2011] EUECJ C-218/10 Court of Justice of the European Communities Europe 28 Jun 2011 BAILII flag
RBS Deutschland Holdings (Taxation) [2010] EUECJ C-277/09 Court of Justice of the European Communities Europe 22 Dec 2010 BAILII flag
Macdonald Resorts Ltd (Taxation) [2010] EUECJ C-270/09 Court of Justice of the European Communities Europe 16 Dec 2010 BAILII flag
Macdonald Resorts Ltd (Taxation) [2010] EUECJ C-270/09_O Court of Justice of the European Communities Europe 7 Sep 2010 BAILII flag
Walderdorff (Taxation) [2007] EUECJ C-451/06; [2008] CEC 399 Court of Justice of the European Communities Europe 6 Dec 2007 BAILII flag
Kittel (Taxation) [2006] EUECJ C-440/04 Court of Justice of the European Communities Europe 6 Jul 2006 BAILII flag 1
Kittel (Taxation) [2006] EUECJ C-439/04 Court of Justice of the European Communities Europe 6 Jul 2006 BAILII flag 3
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 flag 101
BUPA Hospitals and Goldsborough Developments (Taxation) [2006] EUECJ C-419/02 Court of Justice of the European Communities Europe 21 Feb 2006 BAILII flag
Temco Europe [2004] EUECJ C28403; [2004] ECR I-11237; [2005] CEC 20; [2005] 1 CMLR 23 Court of Justice of the European Communities Europe 18 Nov 2004 BAILII flag 27
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 flag 25
Sinclair Collis [2003] EUECJ C-275/01; [2003] ECR I-5965; [2003] CEC 452; [2003] 2 CMLR 36 Court of Justice of the European Communities Europe 12 Jun 2003 BAILII flag 18
Seeling [2003] EUECJ C-269/00; [2003] ECR I-4101 Court of Justice of the European Communities Europe 8 May 2003 BAILII flag 24
Abbey National Plc v Commissioners of Revenue and Customs [2006] EWCA Civ 886; [2006] 3 EGLR 153 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 29 Jun 2006 BAILII flag 4
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 flag 1
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 flag
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 flag 1
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 flag 2
Willant Trust Ltd v Revenue & Customs [2014] UKFTT 1083 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 5 Dec 2014 BAILII flag 2
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 flag 2
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 flag
HM Revenue and Customs v The Atrium Club Ltd [2010] EWHC 970 (Ch); [2010] BVC 661 High Court of England and Wales United Kingdom - England and Wales 5 May 2010 BAILII flag 4
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 flag 1
Vieira Ltd v O'Donagain (Approved) [2021] IECA 334 Irish Competition Authority Republic of Ireland 15 Dec 2021 BAILII flag 2
HBOS Plc v HM Revenue & Customs [2008] ScotCS CSIH_69 Scottish Court of Session United Kingdom - Scotland 30 Dec 2008 BAILII flag
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 flag 1
Barclays Bank Plc v Revenue & Customs [2008] UKVAT V20528 VAT & Duties Tribunals United Kingdom 9 Jan 2008 BAILII flag 1

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
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 flag 1
Vieira Ltd v O'Donagain (Approved) [2021] IECA 334 Irish Competition Authority Republic of Ireland 15 Dec 2021 BAILII flag 2
HBOS Plc v HM Revenue & Customs [2008] ScotCS CSIH_69 Scottish Court of Session United Kingdom - Scotland 30 Dec 2008 BAILII flag
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 flag 1
Barclays Bank Plc v Revenue & Customs [2008] UKVAT V20528 VAT & Duties Tribunals United Kingdom 9 Jan 2008 BAILII flag 1
Lubbock Fine [1993] ECR I-6665 Europe circa 1993 flag 6
Stichting Uitvoering Financiƫle Acties [1989] ECR 1737 Europe circa 1989 flag 91
Commission v Ireland [2000] ECR I-6301 Europe circa 2000 flag 24
Goed Wonen [2001] ECR I-6831 Europe circa 2001 flag 21
Bulthuis-Griffioen [1995] ECR I-2341 Europe circa 1995 flag 16

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