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Commissioners of Customs and Excise , Judgment of the High Court of Justice, Chancery Division   flag  4

[2005] EWHC 1644 (Ch)
High Court of England and Wales
United Kingdom - England and Wales
27th July, 2005

Legislation Cited

Legislation Name Provision
Finance Act 1994 s14, s15

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Adidas [1999] EUECJ C-223/98; [1999] ECR I-7081 Court of Justice of the European Communities Europe 14 Oct 1999 BAILII flag 18
Bioforce v Oberfinanzdirektion M nchen [1993] ECR I-45 Europe circa 1993 flag 10
Cabletron Systems Ltd [2001] EUECJ C-463/98; [2001] ECR I-3495 Court of Justice of the European Communities Europe 10 May 2001 BAILII flag 12
Case T-243/01 Sony Computer Entertainment Europe Ltd v Commission [2003] ECR II-418 Europe circa 2003 flag 5
Chiron v Murox (No 2) [1994] FSR 187 United Kingdom circa 1994 flag 2
Commission v Belgium [1991] EUECJ C-249/88; [1991] ECR I-1275 Court of Justice of the European Communities Europe 19 Mar 1991 BAILII flag 17
Commissioners of Customs and Excise , Judgment of the High Court of Justice, Chancery Division [2005] EWHC 1644 High Court of England and Wales United Kingdom - England and Wales circa 2005 BAILII flag
Commissioners of Customs and Excise [2003] EWHC 59 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 5
C & E Comms v Alzitrans SL [2003] EWHC 75 High Court of England and Wales United Kingdom - England and Wales circa 2003 BAILII flag 11
Develop Dr Eisbein [1994] ECR I-2655 Europe circa 1994 flag 20
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
ELBA v Hauptzollamt Berlin-Packhof [1981] ECR 2097 Europe circa 1981 flag 2
France v Commission [1995] EUECJ C-267/94; [1995] ECR I-4845 Court of Justice of the European Communities Europe 14 Dec 1995 BAILII flag 12
Germany v Council [1994] ECR I-4973 Europe circa 1994 flag 103
Hewlett Packard [2001] EUECJ C-119/99; [2001] ECR I-3981 Court of Justice of the European Communities Europe 17 May 2001 BAILII flag 14
Holz Geenen [2000] ECR I-1975 Europe circa 1975 flag 25
Hyper v Commission [2002] ECR II-3141 Europe circa 2002 flag 7
Montecatini v Commission [1999] ECR I-4539 Europe circa 1999 flag 57
Neckermann Versand [1994] EUECJ C-395/93; [1994] ECR I-4027 Court of Justice of the European Communities Europe 9 Aug 1994 BAILII flag 13
R (Professional Contractors' Group) v Commissioners of Inland Revenue [2002] EWCA Civ 1945 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Dec 2002 BAILII flag 2
R v Commissioners of Customs and Excise, ex parte F & I Services [2001] EWCA Civ 762; [2001] BVC 347; [2001] BTC 5266 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 May 2001 BAILII flag 10
Rank Xerox [1997] ECR I-5401 Europe circa 1997 flag 9
Rheinmà hlen-Dà sseldorf [1974] ECR 33; [1974] 1 CMLR 523 Europe circa 1974 flag 43
Roquette Fr è res [1994] ECR I-1445 Europe circa 1994 flag 7
Sony Computer Entertainment Europe Ltd v Commission of the European Communities [2003] ECR II-4189 Europe circa 2003 flag 4
Trinity Mirror plc v Commissioners of Customs and Excise [2001] EWCA 65 England and Wales Court of Appeal United Kingdom - England and Wales circa 2001 BAILII flag 3
Turbon International [2002] EUECJ C-276/00; [2002] ECR I-1389 Court of Justice of the European Communities Europe 7 Feb 2002 BAILII flag 27
Variola [1973] ECR 981 Europe circa 1973 flag 21
VauDe Sport [2001] EUECJ C-288/99; [2001] ECR I-3683 Court of Justice of the European Communities Europe 10 May 2001 BAILII flag 13
Wiener SI [1997] EUECJ C-338/95; [1997] ECR I-6495 Court of Justice of the European Communities Europe 20 Nov 1997 BAILII flag 24
Zerbone [1978] ECR 99 Europe circa 1978 flag 10

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