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Commissioners for Her Majesty's Revenue and Customs v Loyalty Management UK Ltd 4

[2010] EUECJ C-53/09

Court of Justice of the European Communities

Europe

7th October, 2010

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
D v Commissioner for the South African Revenue Service (VAT 1390)	[2016] ZAWCHC 72	High Court of South Africa - Western Cape Division	South Africa	14 Jun 2016	SAFLII
GSTR 2012/1 - Goods and services tax: loyalty programs	[2012] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2012/1 - Goods and services tax: loyalty programs	[2012] ATOGSTR GSTR2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2011/D3 - Goods and services tax: loyalty programs	[2011] ATODGSTR GSTR2011/D3	Australian Taxation Office	Australia - Commonwealth	24 Aug 2011	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Auto Lease Holland	[2003] ECR I-1317		Europe	circa 2003			18
DFDS	[1997] EUECJ C-260/95; [1997] ECR I-1005; [1997] All ER (EC) 342	Court of Justice of the European Communities	Europe	20 Feb 1997	BAILII		15
Kuwait Petroleum (GB) Ltd v Customs and excise Commissioners	[1999] EUECJ C4897; [1999] 2 CMLR 651; [1999] ECR I-2323; [1999] CEC 201; [1999] All ER (EC) 450	Court of Justice of the European Communities	Europe	circa 1999	BAILII		14
Planzer Luxembourg	[2007] ECR I-5655		Europe	circa 2007			10
D v Commissioner for the South African Revenue Service (VAT 1390)	[2016] ZAWCHC 72	High Court of South Africa - Western Cape Division	South Africa	14 Jun 2016	SAFLII
GSTR 2012/1 - Goods and services tax: loyalty programs	[2012] ATOGSTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2012/1 - Goods and services tax: loyalty programs	[2012] ATOGSTR GSTR2012/1	Australian Taxation Office	Australia - Commonwealth	circa 2012	AustLII
GSTR 2011/D3 - Goods and services tax: loyalty programs	[2011] ATODGSTR GSTR2011/D3	Australian Taxation Office	Australia - Commonwealth	24 Aug 2011	AustLII

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