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[2003] EUECJ C-147/01; [2003] ECR I-11365; [2004] 1 CMLR 7
Court of Justice of the European Communities
Europe
2nd October, 2003

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Accor (Free movement of capital) [2011] EUECJ C-310/09 Court of Justice of the European Communities Europe 15 Sep 2011 BAILII flag
Aircall International v HMRC [2016] UKFTT 406 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 9 Jun 2016 BAILII flag 2
Alakor Gabonatermelo es Forgalmazo Kft v Nemzeti Ado es Vamhivatal Eszak [2013] EUECJ C-191/12 Court of Justice of the European Communities Europe 16 May 2013 BAILII flag 1
Alassini (Environment and consumers) [2009] EUECJ C-317/08_O Court of Justice of the European Communities Europe 19 Nov 2009 BAILII flag
Alassini (Environment and consumers) [2009] EUECJ C-318/08_O Court of Justice of the European Communities Europe 19 Nov 2009 BAILII flag
Alassini (Environment and consumers) [2009] EUECJ C-319/08_O Court of Justice of the European Communities Europe 19 Nov 2009 BAILII flag
Alassini (Environment and consumers) [2009] EUECJ C-320/08_O Court of Justice of the European Communities Europe 19 Nov 2009 BAILII flag
Banca popolare di Cremona [2006] EUECJ C-475/03; [2007] 1 CMLR 31; [2006] ECR I-9373 Court of Justice of the European Communities Europe 3 Oct 2006 BAILII flag 18
Customs and Excise [2005] UKHL 53 House of Lords United Kingdom 28 Jul 2005 BAILII flag 5
FII Chancery) and Test Claimants in the Thin Cap Group Litigation v HMRC [2009] EWHC 2908 (Ch) High Court of England and Wales United Kingdom - England and Wales 17 Nov 2009 BAILII flag 6
FII Group Litigation v Revenue and Customs Commissioners [2008] EWHC 2893 (Ch); [2009] BTC 443; [2008] STI 2726 High Court of England and Wales United Kingdom - England and Wales 27 Nov 2008 BAILII flag 34
FII Group Litigation v Revenue and Customs Commissioners [2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337 United Kingdom Supreme Court United Kingdom 23 May 2012 BAILII flag 67
Littlewoods Ltd v HMRC [2015] EWCA Civ 515 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 May 2015 BAILII flag 12
Littlewoods Ltd v Revenue and Customs Comrs [2017] UKSC 70; [2018] AC 869; [2018] 1 All ER 83; [2017] 3 WLR 1401 United Kingdom Supreme Court United Kingdom 1 Nov 2017 BAILII flag 18
Littlewoods Retail Ltd (Reimbursement of VAT collected in breach of EU law) [2012] EUECJ C-591/10_O Court of Justice of the European Communities Europe 12 Jan 2012 BAILII flag
Littlewoods Retail Ltd v Her Majesty's Commissioners for Revenue and Customs [2012] EUECJ C-591/10 Court of Justice of the European Communities Europe 19 Jul 2012 BAILII flag 1
Marks & Spencer [2008] EUECJ C-309/06; [2008] ECR I-2283; [2008] 2 CMLR 42 Court of Justice of the European Communities Europe 10 Apr 2008 BAILII flag 28
Marks & Spencer (Taxation) [2007] EUECJ C-309/06_O Court of Justice of the European Communities Europe 13 Dec 2007 BAILII flag
Mellor (Environment and consumers) [2009] EUECJ C-75/08_O Court of Justice of the European Communities Europe 22 Jan 2009 BAILII flag
MyTravel [2005] EUECJ C-291/03; [2005] ECR I-8477; [2005] CEC 782 Court of Justice of the European Communities Europe 6 Oct 2005 BAILII flag 15
(No 2) [2014] EWHC 4302 (Ch) High Court of England and Wales United Kingdom - England and Wales 18 Dec 2014 BAILII flag 26
Reed Employment Ltd v HMRC [2011] UKFTT 200 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 24 Mar 2011 BAILII flag 11
Reed Employment Ltd v Revenue and Customs Commissioners [2014] EWCA Civ 32 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 Jan 2014 BAILII flag 2
Revenue and Customs Commissioners [2010] EWHC 359 (Ch); [2010] BTC 359 High Court of England and Wales United Kingdom - England and Wales 26 Feb 2010 BAILII flag 2
Sainsbury's Supermarkets Ltd v Mastercard Inc [2018] EWCA Civ 1536; [2019] 1 All ER 903 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 4 Jul 2018 BAILII flag 9
Test Claimants In the Act Group Litigation (Class 4) v Revenue & Customs [2010] EWCA Civ 1480 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 21 Dec 2010 BAILII flag
Test Claimants in the Franked Investment Income Group Litigation (Judgment of the Court) [2013] EUECJ C-362/12 Court of Justice of the European Communities Europe 5 Sep 2013 BAILII flag
United Biscuits (Pension Trustees) Ltd v Revenue And Customs [2017] EWHC 2895 (Ch) High Court of England and Wales United Kingdom - England and Wales 30 Nov 2017 BAILII flag 1

Legislation Cited

Legislation Name Provision
Constitution

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Aprile (Principles of Community law) [1998] EUECJ C-228/96 Court of Justice of the European Communities Europe 17 Nov 1998 BAILII flag 30
Bianco and Girard [1988] ECR 1099 Europe circa 1988 flag 11
BP Supergas [1995] ECR I-1883 Europe circa 1995 flag 67
Comateb [1997] EUECJ C-192/95; [1997] ECR I-165; [1997] 2 CMLR 649 Court of Justice of the European Communities Europe 14 Jan 1997 BAILII flag 43
Deville v Administration des Imp ts [1988] ECR 3513 Europe circa 1988 flag 14
Dilexport [1998] EUECJ C-343/96; [1999] ECR I-579 Court of Justice of the European Communities Europe 9 Feb 1999 BAILII flag 41
Edis [1998] EUECJ C-231/96; [1998] ECR I-4951 Court of Justice of the European Communities Europe 15 Sep 1998 BAILII flag 44
EKW and Wein & Co [2000] ECR I-1157 Europe circa 2000 flag 28
Essevi and Salengo [1981] ECR 1413 Europe circa 1981 flag 10
Grundig Italiana [2002] EUECJ C25500; [2002] ECR I-8003; [2003] All ER (EC) 176; [2003] CEC 178; [2003] 1 CMLR 36 Court of Justice of the European Communities Europe circa 2002 BAILII flag 46
Marks & Spencer [2002] EUECJ C6200; [2002] 3 CMLR 9; [2002] ECR I-6325; [2002] CEC 572 Court of Justice of the European Communities Europe 11 Jul 2002 BAILII flag 66
Metallgesellschaft [2001] EUECJ C41098; [2001] ECR I-1727; [2001] 2 CMLR 32; [2001] All ER (EC) 496 Court of Justice of the European Communities Europe circa 2001 BAILII flag 79
Michaïlidis [2000] EUECJ C-442/98; [2000] ECR I-7145 Court of Justice of the European Communities Europe 21 Sep 2000 BAILII flag 15
Roquette Fr res [2000] ECR I-10465 Europe circa 2000 flag 16
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103

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