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University of Sussex v Customs and Excise   flag 

[2001] EWHC Ch 485; [2001] EWHC 485 (Ch)
High Court of England and Wales
United Kingdom - England and Wales
10th October, 2001

Legislation Cited

Legislation Name Provision
1994 Act (Cth) s24, s25, s26, s29, s34, s80, s96
Finance Act 1992 s47, s96
Finance Act 1997

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Italy v Commission (State aid) [2000] EUECJ C-105/99 Court of Justice of the European Communities Europe 19 Oct 2000 BAILII flag 1
Idéal tourisme [2000] EUECJ C-36/99; [2000] ECR I-6049 Court of Justice of the European Communities Europe 13 Jul 2000 BAILII flag 56
Royal Bank of Scotland Group Plc v the Commissioners [1999] V & DR 122 United Kingdom circa 1999 flag 2
Incoge '90 [1998] EUECJ C-10/97; [1998] ECR I-6307 Court of Justice of the European Communities Europe 22 Oct 1998 BAILII flag 15
[1998] v & DR 229 [1998] V & DR 229 United Kingdom circa 1998 flag 1
Customs and Excise [1998] V & DR 224 United Kingdom circa 1998 flag 2
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 flag 35
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
Edwards v Bairstow [1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209 House of Lords United Kingdom 25 Jul 1955 BAILII flag 1132

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