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Naturally Yours Cosmetics     37

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Argos Distributors	[1996] EUECJ C-288/94; [1996] ECR I-5311; [1996] CEC 963; [1996] 3 CMLR 569	Court of Justice of the European Communities	Europe	24 Oct 1996	BAILII		14
Astra Zeneca UK (Taxation)	[2010] EUECJ C-40/09_O	Court of Justice of the European Communities	Europe	22 Apr 2010	BAILII
Bertelsmann	[2001] EUECJ C38099; [2001] 3 CMLR 13; [2001] ECR I-5163; [2001] CEC 197	Court of Justice of the European Communities	Europe	circa 2001	BAILII		7
British Credit Trust Ltd v Revenue & Customs	[2014] UKFTT 744	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Aug 2014	BAILII		1
C P G Logistics Ltd v Revenue & Customs	[2010] UKFTT 345	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Jul 2010	BAILII
Church Schools Foundation	[2001] EWCA Civ 1745	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Nov 2001	BAILII		6
Colchester Institute v Revenue & Customs (VAT - INPUT TAX : Business purposes)	[2018] UKFTT 479	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Aug 2018	BAILII
Commission v Denmark	[2006] EUECJ C-98/05	Court of Justice of the European Communities	Europe	1 Jun 2006	BAILII
Commissioners of Customs & Excise v Ping (Europe) Ltd	[2001] EWHC Ch 401	High Court of England and Wales	United Kingdom - England and Wales	27 Jun 2001	BAILII
Customs & Excise v First Choice Holidays Plc	[2004] EWCA Civ 1044; [2004] BVC 735; [2004] BTC 5676	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Jul 2004	BAILII
Elida Gibbs	[1996] EUECJ C-317/94; [1996] ECR I-5339; [1996] CEC 1022	Court of Justice of the European Communities	Europe	24 Oct 1996	BAILII		35
Empire Stores Ltd v Commissioners of Customs and Excise (Tax provisions)	[1994] EUECJ C-33/93	Court of Justice of the European Communities	Europe	2 Jun 1994	BAILII
Fillibeck	[1997] EUECJ C-258/95; [1997] ECR I-5577	Court of Justice of the European Communities	Europe	16 Oct 1997	BAILII		19
First Choice Holidays (Taxation)	[2003] EUECJ C-149/01	Court of Justice of the European Communities	Europe	19 Jun 2003	BAILII
Ford Motor Co Ltd v Revenue & Customs	[2007] UKVAT V20028	VAT & Duties Tribunals	United Kingdom	19 Feb 2007	BAILII
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
Goldsmiths (Taxation)	[1997] EUECJ C-330/95	Court of Justice of the European Communities	Europe	3 Jul 1997	BAILII
Grattan plc v The Commissioners of Her Majesty's Revenue & Customs	[2012] EUECJ C-310/11	Court of Justice of the European Communities	Europe	13 Sep 2012	BAILII
H J Glawe Spiel- und Unterhaltungsgerate Aufstellungsgesellschaft mbH & Co KG v Finanzamt Hamburg-Barmbek-Uhlenhorst (Tax provisions)	[1994] EUECJ C-38/93	Court of Justice of the European Communities	Europe	5 May 1994	BAILII		1
HMRC v Debenhams Retail Plc	[2005] EWCA Civ 892	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 Jul 2005	BAILII		1
Hotel Scandic Gåsabà ck	[2005] EUECJ C-412/03; [2005] ECR I-743; [2005] CEC 335; [2005] 1 CMLR 38	Court of Justice of the European Communities	Europe	20 Jan 2005	BAILII		10
Howden Court Hotel (Taxation)	[1998] EUECJ C-94/97	Court of Justice of the European Communities	Europe	22 Oct 1998	BAILII
Kingston Maurward College v Revenue and Customs (VAT - claim for credit for input tax)	[2021] UKFTT 127	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Apr 2021	BAILII		1
Lex Services plc v Customs and Excise Commissioners	[2003] UKHL 67; [2004] 1 All ER 434; [2003] All ER (D) 79; [2003] BTC 5658; [2004] RTR 18; [2004] BVC 53; [2004] 1 WLR 1; [2003] STI 2274	House of Lords	United Kingdom	4 Dec 2003	BAILII		19
Littlewoods Organisation plc	[2001] EWCA Civ 1542; [2001] BTC 5608; (2001) 98 LSG 36	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	26 Oct 2001	BAILII		16
Littlewoods Retail Ltd v Revenue and Customs Commissioners	[2014] EWHC 868 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Mar 2014	BAILII		36
Liverpool Muslim Society v Revenue & Customs	[2014] UKFTT 1080	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	4 Dec 2014	BAILII
Madgett and Baldwin	[1998] EUECJ C-308/96; [1998] ECR I-6229; [1998] CEC 1004	Court of Justice of the European Communities	Europe	22 Oct 1998	BAILII		35
RAL (Channel Islands) Ltd v Customs And Excise	[2002] UKVAT V17914	VAT & Duties Tribunals	United Kingdom	3 Oct 2002	BAILII
RCI Europe (Taxation)	[2009] EUECJ C-37/08_O	Court of Justice of the European Communities	Europe	2 Apr 2009	BAILII
Redcat (Brands) Ltd v Revenue & Customs (VAT - CONSIDERATION : Discounts)	[2015] UKFTT 376	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Aug 2015	BAILII
Rosgill Group Ltd v Commissioners of Customs and Excise	[1997] EWCA Civ 1502	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	23 Apr 1997	BAILII
Simple Energy Ltd v Revenue And Customs (supplier s "refer a friend" scheme)	[2023] UKFTT 976	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Nov 2023	BAILII
SPO Landesorganisation KÃ rnten (Taxation)	[2009] EUECJ C-267/08_O	Court of Justice of the European Communities	Europe	9 Jul 2009	BAILII
Tolsma	[1994] EUECJ C-16/93; [1994] ECR I-743	Court of Justice of the European Communities	Europe	3 Mar 1994	BAILII		42
TVI (Judgment of the Court)	[2013] EUECJ C-618/11	Court of Justice of the European Communities	Europe	11 Jun 2013	BAILII
WTGIL Ltd v Commissioners for His Majesty's Revenue and Customs (VALUE ADDED TAX - whether supply and fitting of 'black box' device to cars as condition of insurance policy was a supply of goods or services for consideration to holders of insurance policies - whether supply was deemed a supply of goods)	[2024] UKUT 77	United Kingdom Upper Tribunal	United Kingdom	26 Mar 2024	BAILII