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Optigen (Taxation)     2

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Eurostar Telecom Ltd v Revenue & Customs	[2011] UKFTT 75	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jan 2011	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
BP Supergas v Greek State	[1995] ECR I-1883		Europe	circa 1995			67
Gabalfrisa	[2000] EUECJ C-110/98; [2000] ECR I-1577	Court of Justice of the European Communities	Europe	21 Mar 2000	BAILII		66
Commission v Netherlands	[1987] EUECJ C-235/85; [1988] 2 CMLR 91; [1987] ECR 1471	Court of Justice of the European Communities	Europe	26 Mar 1987	BAILII		60
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
Shipping and Forwarding Enterprise Safe	[1990] ECR I-285		Europe	circa 1990			41
Midland Bank	[2000] EUECJ C-98/98; [2000] ECR I-4177	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		26
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		25
Breitsohl	[2000] ECR I-4321		Europe	circa 2000			25
Armbrecht	[1995] ECR I-2775		Europe	circa 1995			24
Edm	[2004] EUECJ C-77/01; [2005] 2 CMLR 1; [2004] ECR I-4295	Court of Justice of the European Communities	Europe	29 Apr 2004	BAILII		22
Van Tiem	[1990] EUECJ C-186/89; [1990] ECR I-4363	Court of Justice of the European Communities	Europe	4 Dec 1990	BAILII		22
He	[2005] ECR I-3123		Europe	circa 2005			20
Zita Modes	[2003] EUECJ C-497/01; [2003] ECR I-14393	Court of Justice of the European Communities	Europe	27 Nov 2003	BAILII		20
Coffeeshop "Siberië"	[1999] ECR I-3971		Europe	circa 1999			16
Transport Service	[2004] ECR I-1991		Europe	circa 1991			16
Commission v Greece	[2000] EUECJ C-260/98; [2000] ECR I-6537	Court of Justice of the European Communities	Europe	12 Sep 2000	BAILII		13
Salumets	[2000] ECR I-4993		Europe	circa 2000			8
Eurostar Telecom Ltd v Revenue & Customs	[2011] UKFTT 75	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jan 2011	BAILII		1