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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| AXA Asia Pacific Holdings Ltd v Commissioner of Taxation |
[2008] FCA 1834; |
Federal Court of Australia | Australia - Commonwealth | 3 Dec 2008 | AustLII |
|
 12 |
| ATP PensionService (Advocate General's opinion) | [2013] EUECJ C-464/12 | Court of Justice of the European Communities | Europe | 12 Dec 2013 | BAILII |
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| DTZ Zadelhoff vof v Staatssecretaris van Financien | [2012] EUECJ C-259/11 | Court of Justice of the European Communities | Europe | 5 Jul 2012 | BAILII |
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| GFKL Financial Services (Taxation) | [2011] EUECJ C-93/10 | Court of Justice of the European Communities | Europe | 14 Jul 2011 | BAILII |
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| Axa UK (Taxation) | [2010] EUECJ C-175/09 | Court of Justice of the European Communities | Europe | 28 Oct 2010 | BAILII |
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| Commission v Finland (Taxation) | [2009] EUECJ C-246/08 | Court of Justice of the European Communities | Europe | 29 Oct 2009 | BAILII |
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| AB SKF (Taxation) | [2009] EUECJ C-29/08 | Court of Justice of the European Communities | Europe | 29 Oct 2009 | BAILII |
|
1 |
| SPO Landesorganisation KÃ rnten (Taxation) | [2009] EUECJ C-267/08_O | Court of Justice of the European Communities | Europe | 9 Jul 2009 | BAILII |
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| Kollektivavtalsstiftelsen TRR Trygghetsradet (Taxation) | [2008] EUECJ C-291/07_O | Court of Justice of the European Communities | Europe | 17 Jun 2008 | BAILII |
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| Velvet & Steel Immobilien |
[2007] EUECJ C-455/05; |
Court of Justice of the European Communities | Europe | 19 Apr 2007 | BAILII |
|
13 |
| Investrand |
[2007] EUECJ C-435/05; |
Court of Justice of the European Communities | Europe | 8 Feb 2007 | BAILII |
|
18 |
| Aktiebolaget NN (Taxation) | [2006] EUECJ C-111/05 | Court of Justice of the European Communities | Europe | 14 Sep 2006 | BAILII |
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| SociEtE thermale d'EugEnie-Les-Bains (Taxation) | [2006] EUECJ C-277/05 | Court of Justice of the European Communities | Europe | 13 Sep 2006 | BAILII |
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| University of Huddersfield (Taxation) | [2006] EUECJ C-223/03 | Court of Justice of the European Communities | Europe | 21 Feb 2006 | BAILII |
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| Halifax |
[2006] EUECJ C-255/02; |
Court of Justice of the European Communities | Europe | 21 Feb 2006 | BAILII |
|
101 |
| Optigen (Taxation) | [2006] EUECJ C-355/03 | Court of Justice of the European Communities | Europe | 12 Jan 2006 | BAILII |
|
1 |
| Optigen |
[2006] EUECJ C-354/03; |
Court of Justice of the European Communities | Europe | 12 Jan 2006 | BAILII |
|
54 |
| Optigen (Taxation) | [2006] EUECJ C-484/03 | Court of Justice of the European Communities | Europe | 12 Jan 2006 | BAILII |
|
2 |
| Edm |
[2004] EUECJ C-77/01; |
Court of Justice of the European Communities | Europe | 29 Apr 2004 | BAILII |
|
22 |
| DPAS Ltd v Revenue & Customs Commissioners | [2013] UKFTT 676 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Nov 2013 | BAILII |
|
3 |
| Paymex Ltd v Revenue & Customs | [2011] UKFTT 350 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 May 2011 | BAILII |
|
5 |
| Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd (Rev1) | [2024] EWCA Civ 564 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 21 May 2024 | BAILII |
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| Apollo Communications Centre Ltd (In Liquidation) v Rahmann | [2007] EWHC 3467 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 14 Jun 2007 | BAILII |
|
1 |
| HBOS Plc v HM Revenue & Customs | [2008] ScotCS CSIH_69 | Scottish Court of Session | United Kingdom - Scotland | 30 Dec 2008 | BAILII |
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| Case Name | Citation(s) | Court | Jurisdiction † | Date | Full Text | Citation Index | |
| Floridienne and Berginvest |
[2000] EUECJ C-142/99; |
Court of Justice of the European Communities | Europe | 14 Nov 2000 | BAILII |
|
14 |
| SDC |
[1997] EUECJ C-2/95; |
Court of Justice of the European Communities | Europe | 5 Jun 1997 | BAILII |
|
60 |
| Harnas & Helm |
[1997] EUECJ C-80/95; |
Court of Justice of the European Communities | Europe | 6 Feb 1997 | BAILII |
|
14 |
| Régie dauphinoise |
[1996] EUECJ C-306/94; |
Court of Justice of the European Communities | Europe | 11 Jul 1996 | BAILII |
|
16 |
| Tolsma |
[1994] EUECJ C-16/93; |
Court of Justice of the European Communities | Europe | 3 Mar 1994 | BAILII |
|
42 |
| Sofitam |
[1993] EUECJ C-333/91; |
Court of Justice of the European Communities | Europe | 22 Jun 1993 | BAILII |
|
15 |
| Bally |
|
Europe | circa 1993 |
|
11 |
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| Polysar Investments Netherlands |
[1991] EUECJ C-60/90; |
Court of Justice of the European Communities | Europe | 20 Jun 1991 | BAILII |
|
22 |
| Van Tiem |
[1990] EUECJ C-186/89; |
Court of Justice of the European Communities | Europe | 4 Dec 1990 | BAILII |
|
22 |
| Bfhe 134, 470 |
|
Bundesfinanzhof | Germany | circa 1991 |
|
1 |
|
| DPAS Ltd v Revenue & Customs Commissioners | [2013] UKFTT 676 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 22 Nov 2013 | BAILII |
|
3 |
| Paymex Ltd v Revenue & Customs | [2011] UKFTT 350 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 26 May 2011 | BAILII |
|
5 |
| Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd (Rev1) | [2024] EWCA Civ 564 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 21 May 2024 | BAILII |
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| Apollo Communications Centre Ltd (In Liquidation) v Rahmann | [2007] EWHC 3467 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 14 Jun 2007 | BAILII |
|
1 |
| HBOS Plc v HM Revenue & Customs | [2008] ScotCS CSIH_69 | Scottish Court of Session | United Kingdom - Scotland | 30 Dec 2008 | BAILII |
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