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Amoena (UK) Ltd v HMRC 12

[2015] EWCA Civ 25

England and Wales Court of Appeal - Civil Division

United Kingdom - England and Wales

29th January, 2015

Cases Referring to this Case

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Star-images Enterprises Ltd v Revenue & Customs (Customs Duty - classification - dolls representing only human beings - toys representing animals or non-human creatures - other toys put up in sets - statuettes (of plastic) - appeal allowed in part)	[2024] UKFTT 50	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Dec 2023	BAILII
Bournemouth, Christchurch and Poole Council v A	[2021] EWFC B17	England and Wales Family Court	United Kingdom - England and Wales	23 Apr 2021	BAILII
Central Medical Supplies Ltd v Revenue & Customs (CUSTOMS DUTY - Binding Tariff Informations)	[2019] UKFTT 651	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Oct 2019	BAILII
Hu054922017	[2018] UKAITUR HU054922017		United Kingdom	22 Oct 2018	BAILII
Apple Distribution International v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature)	[2017] UKFTT 209	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Feb 2017	BAILII
Euro Packaging UK Ltd	[2017] UKFTT 160	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Feb 2017	BAILII		4
Amoena (UK) Ltd v Revenue and Customs Commissioners	[2016] UKSC 41; [2016] 4 All ER 705; [2016] 1 WLR 2904	United Kingdom Supreme Court	United Kingdom	13 Jul 2016	BAILII		6
Moreton Alarm Services (MAS) Ltd v Revenue and Customs (CUSTOMS DUTY : Classification - nomenclature)	[2016] UKFTT 700	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Oct 2016	BAILII
IA032072015	[2016] UKAITUR IA032072015		United Kingdom	6 Jul 2016	BAILII
Honeywell Analytics Ltd v Revenue & Customs (INCOME TAX/CORPORATION TAX : Sub-contractors in the construction industry)	[2015] UKFTT 586	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 Nov 2015	BAILII		1
Vital Nut Co Ltd v Revenue & Customs (CUSTOMS DUTY : Classification - nomenclature)	[2015] UKFTT 338	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Jul 2015	BAILII
Da010962014	[2015] UKAITUR DA010962014		United Kingdom	2 Dec 2015	BAILII

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Commission v Spain	[2006] ECR I-0000		Europe	circa 2006			196
Uroplasty BV v Inspecteur van de Belastingdienst Douana district Rotterdam	[2006] ECR 1-67219		Europe	circa 2006			4
Intermodal Transports	[2005] EUECJ C-495/03; [2006] 1 CMLR 32; [2005] ECR I-8151	Court of Justice of the European Communities	Europe	15 Sep 2005	BAILII		45
Ikegami	[2005] EUECJ C-467/03; [2005] ECR I-2389	Court of Justice of the European Communities	Europe	17 Mar 2005	BAILII		19
Bioid v Ohim	[2005] ECR I-0000		Europe	circa 2005			135
Krings	[2004] EUECJ C-130/02; [2004] ECR I-2121	Court of Justice of the European Communities	Europe	4 Mar 2004	BAILII		11
Eru Portuguesa	[2000] EUECJ C-42/99; [2000] ECR I-7691	Court of Justice of the European Communities	Europe	26 Sep 2000	BAILII		18
[1997] Ecr 16495	[1997] ECR 16495		Europe	circa 1997			1

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