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FMX Food Merchants Import Export Co Ltd v HMRC     2

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
CANTINA LEVORATO SRL v Revenue & Customs (EXCISE DUTY - Assessment to excise duty in respect of irregularity in the movement of duty suspended goods)	[2021] UKFTT 461	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Dec 2021	BAILII
Mullens v Revenue and Customs (INCOME TAX - Whether certain large payments made to the Appellant were taxable as income)	[2021] UKFTT 131	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 May 2021	BAILII		1

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Haahr Petroleum	[1997] EUECJ C-90/94; [1997] ECR I-4085	Court of Justice of the European Communities	Europe	17 Jul 1997	BAILII		31
Rewe	[1976] EUECJ R-33/76; [1977] 1 CMLR 533; [1976] ECR 1989	Court of Justice of the European Communities	Europe	16 Dec 1976	BAILII		144
FMX Food Merchants Import Export Co Ltd v HMRC	[2018] EWCA Civ 2401	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Oct 2018	BAILII		2
Gmac UK v HMRC	[2016] EWCA Civ 1015	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Oct 2016	BAILII		8
British Telecommunications plc v HMRC	[2014] EWCA Civ 433	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	11 Apr 2014	BAILII		15
R (on the application of S) v Secretary of State for the Home Department	[2007] EWCA Civ 546; [2007] All ER (D) 193; [2007] INLR 450; [2007] Imm AR 781; [2007] ACD 94	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	19 Jun 2007	BAILII		97
CANTINA LEVORATO SRL v Revenue & Customs (EXCISE DUTY - Assessment to excise duty in respect of irregularity in the movement of duty suspended goods)	[2021] UKFTT 461	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Dec 2021	BAILII
Mullens v Revenue and Customs (INCOME TAX - Whether certain large payments made to the Appellant were taxable as income)	[2021] UKFTT 131	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 May 2021	BAILII		1
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same	[2008] UKHL 2	House of Lords	United Kingdom	23 Jan 2008	BAILII		74
FII Group Litigation v Revenue and Customs Commissioners	[2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337	United Kingdom Supreme Court	United Kingdom	23 May 2012	BAILII		67
Coburn v Colledge	[1897] UKLawRpKQB 62; [1897] 1 QB 702		United Kingdom	5 Apr 1897	CommonLII		126
R v IRC, ex parte Opman International UK	[1986] 1 WLR 568		United Kingdom	circa 1986	LexisNexis / Westlaw		4
Gilbert Snauwaert v Belgium (Joined Cases C-124/08 and C-125/08)	[2009] ECR I-6793		Europe	circa 2009			1
Italy v Commission	[2004] ECR I-4087		Europe	circa 2004			48
Sanders v Commission	[2004] ECR II-3315		Europe	circa 2004			10
FII Group Test Claimants v HMRC	[2014] AC 1161		United Kingdom	circa 2014	LexisNexis / Westlaw		14
Sevcon Ltd v Lucas Cav Ltd	[1986] 2 All ER 104; [1986] 1 WLR 462		United Kingdom	circa 1986	LexisNexis		26
Hannl-Hofstetter	[2003] ECR I-12077		Europe	circa 2003			5
Ze Fu Fleischhandel GmbH v Hauptzollamt Hamburg-Jonas (Joined Cases C-201/10 and C-202/10)	[2011] ECR I-3545		Europe	circa 2011			1
Swansea City Council v Glass	[1992] QB 844; [1992] 2 All ER 680; [1992] 3 WLR 123		United Kingdom	circa 1992	LexisNexis / Westlaw		23
Marks & Spencer plc v Customs and Excise Commissioners	[2003] QB 866		United Kingdom	circa 2003	LexisNexis / Westlaw		40
Agra Srl v Agenzia Dogane	[2010] ECR I-5595		Europe	circa 2010			2