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Kretztechnik     30

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Parul Keshavlal Malde v Revenue & Customs (VAT - INPUT TAX : Attribution)	[2020] UKFTT 140	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Mar 2020	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
Phoenix Life Holdings Ltd , R (On the Application Of) v Revenue & Customs	[2019] EWHC 2043 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	26 Jul 2019	BAILII		1
Vehicle Control Services Ltd v Revenue And Customs	[2016] UKUT 316	United Kingdom Upper Tribunal	United Kingdom	13 Jul 2016	BAILII		2
Last Passive Ltd (Trading as Aircoach) v Revenue Commissioners	[2014] IEHC 685	High Court of Ireland	Republic of Ireland	24 Oct 2014	BAILII		1
Malburg (Judgment of the Court)	[2014] EUECJ C-204/13	Court of Justice of the European Communities	Europe	13 Mar 2014	BAILII
PPG Holdings BV	[2013] EUECJ C-26/12	Court of Justice of the European Communities	Europe	18 Jul 2013	BAILII
Finanzamt Koln-Nord v Wolfram Becker	[2013] EUECJ C-104/12	Court of Justice of the European Communities	Europe	21 Feb 2013	BAILII		2
Fazenda Publica, v Ministerio Publico	[2012] EUECJ C-496/11	Court of Justice of the European Communities	Europe	6 Sep 2012	BAILII		1
Tanoarch (Taxation)	[2011] EUECJ C-504/10	Court of Justice of the European Communities	Europe	27 Oct 2011	BAILII
Skandinaviska Enskilda Banken (Taxation)	[2010] EUECJ C-540/09	Court of Justice of the European Communities	Europe	16 Dec 2010	BAILII
Oasis East (Taxation)	[2010] EUECJ C-395/09	Court of Justice of the European Communities	Europe	30 Sep 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
Commission v Finland (Taxation)	[2009] EUECJ C-246/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII
AB SKF (Taxation)	[2009] EUECJ C-29/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII		1
PARAT Automotive Cabrio (Taxation)	[2009] EUECJ C-74/08	Court of Justice of the European Communities	Europe	23 Apr 2009	BAILII
AB SKF (Taxation)	[2009] EUECJ C-29/08_O	Court of Justice of the European Communities	Europe	12 Feb 2009	BAILII
Isle of Wight Council	[2008] EUECJ C-288/07; [2008] ECR I-7203	Court of Justice of the European Communities	Europe	16 Sep 2008	BAILII		14
Götz	[2007] EUECJ C-408/06; [2007] ECR I-11295	Court of Justice of the European Communities	Europe	13 Dec 2007	BAILII		4
Marks & Spencer (Taxation)	[2007] EUECJ C-309/06_O	Court of Justice of the European Communities	Europe	13 Dec 2007	BAILII
Securenta (Taxation)	[2007] EUECJ C-437/06_O	Court of Justice of the European Communities	Europe	11 Dec 2007	BAILII
Hutchison 3G	[2007] EUECJ C-369/04; [2007] ECR I-5247	Court of Justice of the European Communities	Europe	26 Jun 2007	BAILII		6
T-Mobile Austria	[2007] EUECJ C-284/04; [2007] ECR I-5189	Court of Justice of the European Communities	Europe	26 Jun 2007	BAILII		4
Investrand	[2007] EUECJ C-435/05; [2007] ECR I-1315	Court of Justice of the European Communities	Europe	8 Feb 2007	BAILII		18
VDP Dental Laboratory (Taxation)	[2006] EUECJ C-401/05	Court of Justice of the European Communities	Europe	14 Dec 2006	BAILII
T-Mobile Austria (Taxation)	[2006] EUECJ C-284/04	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII
Hutchison 3G (Taxation)	[2006] EUECJ C-369/04	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII
N	[2006] EUECJ C-470/04; [2007] CEC 98; [2006] ECR I-7409; [2006] 3 CMLR 49	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII		31

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Banque Bruxelles Lambert (BBL) [2004] ECR I				circa 2004
Henkel	[2004] ECR I-0000		Europe	circa 2004			166
Kaphag [2003] Ecr i				circa 2003
Abbey National [2001] ECR I				circa 2001
Cibo Participations	[2001] ECR I-6663		Europe	circa 2001			25
Midland Bank [2000] ECR I				circa 2000
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
Harnas & Helm [1997] ECR I				circa 1997
Wellcome Trust	[1996] EUECJ C-155/94; [1996] ECR I-3013	Court of Justice of the European Communities	Europe	20 Jun 1996	BAILII		21
BLP Group	[1995] EUECJ C-4/94; [1995] ECR I-983; [1995] All ER (EC) 401; [1995] 2 CMLR 750	Court of Justice of the European Communities	Europe	6 Apr 1995	BAILII		54
BP Soupergaz [1995] ECR I				circa 1995
Polysar Investments Netherlands [1991] ECR I				circa 1991
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