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Option NTC Ltd v Revenue & Customs     1

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Vortex Enterprises Ltd v Revenue and Customs (VALUE ADDED TAX - denial of relief for VAT input tax on the basis that the Appellant knew or should have known)	[2023] UKFTT 211	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2022	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Axel Kittle v Belgian State and Belgian State v Recolta Recycling SPRL (Joined Cases C-439/04 and C-440/04	[2006] ECR I-6161		Europe	circa 2006			60
Sixth Directive (see Joined Cases C-487/01 and C-7/02 Gemeente Leusden and Holin Groep	[2004] ECR I-5337		Europe	circa 2004			55
Kefalas	[1998] EUECJ C-367/96; [1999] 2 CMLR 144; [1998] ECR I-2843	Court of Justice of the European Communities	Europe	12 May 1998	BAILII		49
Inzo	[1996] EUECJ C-110/94; [1996] ECR I-857; [1996] CEC 490	Court of Justice of the European Communities	Europe	29 Feb 1996	BAILII		48
Fini H	[2005] EUECJ C-32/03; [2005] ECR I-1599; [2005] CEC 638; [2005] 2 CMLR 20	Court of Justice of the European Communities	Europe	3 Mar 2005	BAILII		46
Diamantis	[2000] EUECJ C-373/97; [2001] 3 CMLR 41; [2000] ECR I-1705	Court of Justice of the European Communities	Europe	23 Mar 2000	BAILII		40
Vortex Enterprises Ltd v Revenue and Customs (VALUE ADDED TAX - denial of relief for VAT input tax on the basis that the Appellant knew or should have known)	[2023] UKFTT 211	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Dec 2022	BAILII