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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)
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[2023] UKUT 215
|
United Kingdom Upper Tribunal
|
United Kingdom
|
1 Sep 2023
|
BAILII
|
|
 1
|
|
IMPACT CONTRACTING SOLUTIONS Ltd v Revenue & Customs (VAT - preliminary issue - whether Ablessio principle only applicable to party committing VAT fraud itself)
|
[2022] UKFTT 47
|
First-tier Tribunal (Health Education and Social Care Chamber)
|
United Kingdom
|
8 Feb 2022
|
BAILII
|
|
1
|
|
BDV Hungary Trading Kft (Judgment of the Court)
|
[2013] EUECJ C-563/12
|
Court of Justice of the European Communities
|
Europe
|
19 Dec 2013
|
BAILII
|
|
|
|
Teritorialna direktsia na Natsionalnata agentsia za prihodite - Plovdiv v Rodopi-M 91 OOD
|
[2013] EUECJ C-259/12
|
Court of Justice of the European Communities
|
Europe
|
20 Jun 2013
|
BAILII
|
|
|
|
Valsts ienemumu dienests v Ablessio SIA
|
[2013] EUECJ C-527/11
|
Court of Justice of the European Communities
|
Europe
|
14 Mar 2013
|
BAILII
|
|
|
|
Vogtlandische Strasen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen
|
[2012] EUECJ C-587/10
|
Court of Justice of the European Communities
|
Europe
|
27 Sep 2012
|
BAILII
|
|
|
|
Mecsek-Gabona Kft v Nemzeti Ado- es Vamhivatal Del-dunantuli Regionalis Ado Foigazgatosaga
|
[2012] EUECJ C-273/11
|
Court of Justice of the European Communities
|
Europe
|
6 Sep 2012
|
BAILII
|
|
|
|
EMS-Bulgaria Transport OOD v Direktor na Direktsia'Obzhalvane i upravlenie na izpalnenieto' Plovdiv
|
[2012] EUECJ C-284/11
|
Court of Justice of the European Communities
|
Europe
|
12 Jul 2012
|
BAILII
|
|
|
|
X (Taxation)
|
[2010] EUECJ C-84/09
|
Court of Justice of the European Communities
|
Europe
|
18 Nov 2010
|
BAILII
|
|
|
|
Nidera Handelscompagnie (Taxation)
|
[2010] EUECJ C-385/09
|
Court of Justice of the European Communities
|
Europe
|
21 Oct 2010
|
BAILII
|
|
|
|
X (Taxation)
|
[2010] EUECJ C-84/09_O
|
Court of Justice of the European Communities
|
Europe
|
6 May 2010
|
BAILII
|
|
|
|
Europeans Ltd v Revenue & Customs
|
[2008] UKVAT V20883
|
VAT & Duties Tribunals
|
United Kingdom
|
26 Nov 2008
|
BAILII
|
|
1
|
|
Ecotrade (Taxation)
|
[2008] EUECJ C-95/07
|
Court of Justice of the European Communities
|
Europe
|
8 May 2008
|
BAILII
|
|
|
|
Ecotrade (Taxation)
|
[2008] EUECJ C-96/07
|
Court of Justice of the European Communities
|
Europe
|
8 May 2008
|
BAILII
|
|
|
