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Lennartz   flag  34

[1991] EUECJ C-97/90; [1991] ECR I-3795
Court of Justice of the European Communities
Europe
11th July, 1991

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Frank A Smart & Son Ltd v Revenue and Customs Commissioners [2019] UKSC 39; [2019] 1 WLR 4849 United Kingdom Supreme Court United Kingdom 29 Jul 2019 BAILII flag 11
Etat belge v Medicom SPRL SPRL [2013] EUECJ C-210/11 Court of Justice of the European Communities Europe 18 Jul 2013 BAILII flag
Royal College of Paediatricians and Child Health v Revenue & Customs [2013] UKFTT 202 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 27 Mar 2013 BAILII flag
SC Gran Via Moinesti SRL v Agentia Nationala de Administrare Fiscala (ANAF) [2012] EUECJ C-257/11 Court of Justice of the European Communities Europe 29 Nov 2012 BAILII flag
Fazenda Publica, v Ministerio Publico [2012] EUECJ C-496/11 Court of Justice of the European Communities Europe 6 Sep 2012 BAILII flag 1
X v Staatssecretaris van Financien [2012] EUECJ C-334/10 Court of Justice of the European Communities Europe 19 Jul 2012 BAILII flag
Klub OOD (VAT)v Direktor na Direktsia [2012] EUECJ C-153/11 Court of Justice of the European Communities Europe 22 Mar 2012 BAILII flag
Feyerbacher (Value added tax) [2012] EUECJ C-334/10_O Court of Justice of the European Communities Europe 1 Mar 2012 BAILII flag
Eon Aset Menidjmunt (Vat) [2012] EUECJ C-118/11 Court of Justice of the European Communities Europe 16 Feb 2012 BAILII flag
Nidera Handelscompagnie (Taxation) [2010] EUECJ C-385/09 Court of Justice of the European Communities Europe 21 Oct 2010 BAILII flag
Puffer (Approximation of laws) [2009] EUECJ C-460/07 Court of Justice of the European Communities Europe 23 Apr 2009 BAILII flag
Puffer (Approximation of laws) [2008] EUECJ C-460/07 Court of Justice of the European Communities Europe 11 Dec 2008 BAILII flag
Sosnowska (Taxation) [2008] EUECJ C-25/07_O Court of Justice of the European Communities Europe 26 Feb 2008 BAILII flag
HM Revenue & Customs v Gracechurch Management Services Ltd [2007] EWHC 755 (Ch) High Court of England and Wales United Kingdom - England and Wales 3 Apr 2007 BAILII flag 1
Heintz van Landewijck [2006] EUECJ C-494/04; [2006] ECR I-5381 Court of Justice of the European Communities Europe 15 Jun 2006 BAILII flag 3
Reemtsma Cigarettenfabriken (Taxation) [2006] EUECJ C-35/05 Court of Justice of the European Communities Europe 8 Jun 2006 BAILII flag
Uudenkaupungin kaupunki (Taxation) [2006] EUECJ C-184/04 Court of Justice of the European Communities Europe 30 Mar 2006 BAILII flag
Charles and Charles-Tijmens (Taxation) [2005] EUECJ C-434/03 Court of Justice of the European Communities Europe 14 Jul 2005 BAILII flag 14
Waterschap Zeeuws Vlaanderen [2005] EUECJ C-378/02; [2005] ECR I-4685 Court of Justice of the European Communities Europe 2 Jun 2005 BAILII flag 7
Edinburgh's Telford College v Customs and Excise [2005] UKVAT V18913 VAT & Duties Tribunals United Kingdom 21 Jan 2005 BAILII flag
Charles and Charles-Tijmens (Taxation) [2005] EUECJ C-434/03 Court of Justice of the European Communities Europe 14 Jul 2005 BAILII flag 14
Terra Baubedarf-Handel (Taxation) [2004] EUECJ C-152/02 Court of Justice of the European Communities Europe 29 Apr 2004 BAILII flag 6
Sudholz [2004] EUECJ C1701; [2004] 2 CMLR 31; [2004] ECR I-4243; [2004] CEC 377 Court of Justice of the European Communities Europe circa 2004 BAILII flag 13
Terra Baubedarf-Handel (Taxation) [2004] EUECJ C-152/02 Court of Justice of the European Communities Europe 29 Apr 2004 BAILII flag 6
Cookies World [2003] EUECJ C-155/01; [2003] ECR I-8785 Court of Justice of the European Communities Europe 11 Sep 2003 BAILII flag 9
Seeling [2003] EUECJ C-269/00; [2003] ECR I-4101 Court of Justice of the European Communities Europe 8 May 2003 BAILII flag 24
Local Authorities Mutual Investment Trust v Customs and Excise [2003] UKVAT V18006 VAT & Duties Tribunals United Kingdom 27 Jan 2003 BAILII flag
Metropol and Stadler [2002] EUECJ C-409/99; [2002] ECR I-81 Court of Justice of the European Communities Europe 8 Jan 2002 BAILII flag 19
Bakcsi (Taxation) [2001] EUECJ C-415/98 Court of Justice of the European Communities Europe 8 Mar 2001 BAILII flag
Breitsohl (Taxation) [2000] EUECJ C-400/98 Court of Justice of the European Communities Europe 8 Jun 2000 BAILII flag
Schlossstraà e [2000] EUECJ C-396/98; [2000] ECR I-4279 Court of Justice of the European Communities Europe 8 Jun 2000 BAILII flag 21
Renate Enkler v Finanzamt Homburg (Tax provisions) [1996] EUECJ C-230/94 Court of Justice of the European Communities Europe 26 Sep 1996 BAILII flag
Finanzamt Uelzen v Dieter Armbrecht (Tax provisions) [1995] EUECJ C-291/92 Court of Justice of the European Communities Europe 4 Oct 1995 BAILII flag
BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State (Preliminary rulings) [1995] EUECJ C-62/93 Court of Justice of the European Communities Europe 6 Jul 1995 BAILII flag

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1991] Page I-03795 [1991] Page I-03795 United Kingdom circa 1991 flag 1
Commission v France [1988] ECR 4797 Europe circa 1988 flag 38
Rompelman [1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202 Court of Justice of the European Communities Europe 14 Feb 1985 BAILII flag 120
Direct Cosmetics [1985] ECR 617 Europe circa 1985 flag 6

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