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Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
Newey v Revenue & Customs (VAT - Abuse of Law doctrine) | [2020] UKFTT 366 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 14 Sep 2020 | BAILII |
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Routier v HMRC |
[2017] EWCA Civ 1584; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 17 Oct 2017 | BAILII |
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Coal Staff Superannuation Scheme Trustees Ltd v Revenue and Customs (INCOME TAX/CORPORATION TAX : Pension scheme) | [2016] UKFTT 450 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 27 Jun 2016 | BAILII |
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Torresi Consiglio dell’Ordine degli Avvocati di Macerata (Opinion) | [2014] EUECJ C-59/13_O | Court of Justice of the European Communities | Europe | 10 Apr 2014 | BAILII |
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DMC v Finanzamt Hamburg-Mitte (Judgment of the Court) | [2014] EUECJ C-164/12 | Court of Justice of the European Communities | Europe | 23 Jan 2014 | BAILII |
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K | [2013] EUECJ C-322/11 | Court of Justice of the European Communities | Europe | 7 Nov 2013 | BAILII |
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Commissioners of Inland Revenue, v The Commissioners for Her Majesty's Revenue & Customs | [2012] EUECJ C-35/11 | Court of Justice of the European Communities | Europe | 13 Nov 2012 | BAILII |
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Valeri Hariev Belov | [2012] EUECJ C-394/11 | Court of Justice of the European Communities | Europe | 20 Sep 2012 | BAILII |
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A Oy | [2012] EUECJ C-123/11 | Court of Justice of the European Communities | Europe | 19 Jul 2012 | BAILII |
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VALE Epitesi kft | [2012] EUECJ C-378/10 | Court of Justice of the European Communities | Europe | 12 Jul 2012 | BAILII |
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Societe d'investissement pour l'agriculture tropicale SA (SIAT) v Etat belge | [2012] EUECJ C-318/10 | Court of Justice of the European Communities | Europe | 5 Jul 2012 | BAILII |
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3M Italia (Direct taxation) | [2012] EUECJ C-417/10 | Court of Justice of the European Communities | Europe | 29 Mar 2012 | BAILII |
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Scheunemann (Fundamental freedoms) | [2012] EUECJ C-31/11_O | Court of Justice of the European Communities | Europe | 20 Mar 2012 | BAILII |
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VALE (Freedom of establishment) | [2011] EUECJ C-378/10 | Court of Justice of the European Communities | Europe | 15 Dec 2011 | BAILII |
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National Grid Indus (Freedom of establishment) French Text | [2011] EUECJ C-371/10 | Court of Justice of the European Communities | Europe | 29 Nov 2011 | BAILII |
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Accor (Free movement of capital) | [2011] EUECJ C-310/09 | Court of Justice of the European Communities | Europe | 15 Sep 2011 | BAILII |
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Commission/ Government of Gibraltar et Royaume-Uni (State aid) | [2011] EUECJ C-106/09 | Court of Justice of the European Communities | Europe | 7 Apr 2011 | BAILII |
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Test Claimants In the Thin Cap Group Litigation v HM Revenue and Customs | [2011] EWCA Civ 127 | England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 18 Feb 2011 | BAILII |
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Budejovicky Budvar (Approximation of laws) | [2011] EUECJ C-482/09_O | Court of Justice of the European Communities | Europe | 3 Feb 2011 | BAILII |
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Prunus (Free movement of capital) | [2010] EUECJ C-384/09 | Court of Justice of the European Communities | Europe | 9 Dec 2010 | BAILII |
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Prudential Assurance Co Ltd v HMRC | [2010] EWHC 2811 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 5 Nov 2010 | BAILII |
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Commission v Belgium (Freedom of establishment) | [2010] EUECJ C-47/08_O | Court of Justice of the European Communities | Europe | 14 Sep 2010 | BAILII |
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Commission v Greece (Freedom of establishment) | [2010] EUECJ C-61/08_O | Court of Justice of the European Communities | Europe | 14 Sep 2010 | BAILII |
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Commission v Austria (Freedom of establishment) | [2010] EUECJ C-53/08_O | Court of Justice of the European Communities | Europe | 14 Sep 2010 | BAILII |
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Commission v Germany (Freedom of establishment) | [2010] EUECJ C-54/08_O | Court of Justice of the European Communities | Europe | 14 Sep 2010 | BAILII |
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Commission v Luxembourg (Freedom of establishment) | [2010] EUECJ C-51/08_O | Court of Justice of the European Communities | Europe | 14 Sep 2010 | BAILII |
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Commission v France (Freedom of establishment) | [2010] EUECJ C-50/08_O | Court of Justice of the European Communities | Europe | 14 Sep 2010 | BAILII |
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Commission v Portugal (Freedom of establishment) | [2010] EUECJ C-52/08_O | Court of Justice of the European Communities | Europe | 14 Sep 2010 | BAILII |
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Schmelz (Taxation) | [2010] EUECJ C-97/09 | Court of Justice of the European Communities | Europe | 17 Jun 2010 | BAILII |
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Etablissements Rimbaud (Free movement of capital) | [2010] EUECJ C-72/09_O | Court of Justice of the European Communities | Europe | 29 Apr 2010 | BAILII |
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Attanasio Group (Freedom of establishment) | [2010] EUECJ C-384/08 | Court of Justice of the European Communities | Europe | 11 Mar 2010 | BAILII |
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Test Claimants in the FII Group Litigation v HMRC |
[2010] EWCA Civ 103; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 23 Feb 2010 | BAILII |
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SGI (Taxation) | [2010] EUECJ C-311/08 | Court of Justice of the European Communities | Europe | 21 Jan 2010 | BAILII |
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CIBA (Freedom of establishment) | [2009] EUECJ C-96/08_O | Court of Justice of the European Communities | Europe | 17 Dec 2009 | BAILII |
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X Holding (Taxation) | [2009] EUECJ C-337/08_O | Court of Justice of the European Communities | Europe | 19 Nov 2009 | BAILII |
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FII Chancery) and Test Claimants in the Thin Cap Group Litigation v HMRC | [2009] EWHC 2908 (Ch) | High Court of England and Wales | United Kingdom - England and Wales | 17 Nov 2009 | BAILII |
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Teixeira (European citizenship) | [2009] EUECJ C-480/08_O | Court of Justice of the European Communities | Europe | 20 Oct 2009 | BAILII |
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Gaz de France- Berliner Investissement (Free movement of capital) | [2009] EUECJ C-247/08 | Court of Justice of the European Communities | Europe | 1 Oct 2009 | BAILII |
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Glaxo Wellcome (Taxation) | [2009] EUECJ C-182/08 | Court of Justice of the European Communities | Europe | 17 Sep 2009 | BAILII |
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Damseaux (Free movement of capital) | [2009] EUECJ C-128/08 | Court of Justice of the European Communities | Europe | 16 Jul 2009 | BAILII |
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Aberdeen Property Fininvest Alpha (Taxation) |
[2009] EUECJ C-303/07; |
Court of Justice of the European Communities | Europe | 18 Jun 2009 | BAILII |
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Vodafone 2 v HMRC |
[2009] EWCA Civ 446; |
England and Wales Court of Appeal - Civil Division | United Kingdom - England and Wales | 22 May 2009 | BAILII |
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Commission v Italy (Freedom of establishment) | [2009] EUECJ C-326/07 | Court of Justice of the European Communities | Europe | 26 Mar 2009 | BAILII |
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Cartesio |
[2008] EUECJ C-210/06_O; |
Europe | 22 May 2008 | BAILII |
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Truck Center (Free movement of capital) |
[2008] EUECJ C-282/07; |
Court of Justice of the European Communities | Europe | 22 Dec 2008 | BAILII |
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Jobra (Freedom to provide services) |
[2008] EUECJ C-330/07; |
Court of Justice of the European Communities | Europe | 4 Dec 2008 | BAILII |
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FII Group Litigation v Revenue and Customs Commissioners |
[2008] EWHC 2893 (Ch); |
High Court of England and Wales | United Kingdom - England and Wales | 27 Nov 2008 | BAILII |
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Commission v Spain (Free movement of persons) | [2008] EUECJ C-286/06 | Court of Justice of the European Communities | Europe | 23 Oct 2008 | BAILII |
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Liga Portuguesa de Futebol Profissional (Freedom to provide services) | [2008] EUECJ C-42/07_O | Court of Justice of the European Communities | Europe | 14 Oct 2008 | BAILII |
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Allianz (anciennement Riunione Adriatica di Sicurta) (Judgments Convention/Enforcement of judgments) | [2008] EUECJ C-185/07_O | Court of Justice of the European Communities | Europe | 4 Sep 2008 | BAILII |
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Burda |
[2008] EUECJ C-284/06; |
Court of Justice of the European Communities | Europe | 26 Jun 2008 | BAILII |
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Ampliscientifica & Amplifin (Taxation) | [2008] EUECJ C-162/07 | Court of Justice of the European Communities | Europe | 22 May 2008 | BAILII |
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Cartesio |
[2008] EUECJ C-210/06_O; |
Court of Justice of the European Communities | Europe | 22 May 2008 | BAILII |
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Lidl Belgium |
[2008] EUECJ C-414/06; |
Court of Justice of the European Communities | Europe | 15 May 2008 | BAILII |
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Lammers & Van Cleeff |
[2008] EUECJ C-105/07; |
Court of Justice of the European Communities | Europe | 17 Jan 2008 | BAILII |
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Columbus Container Services |
[2007] EUECJ C-298/05; |
Court of Justice of the European Communities | Europe | 6 Dec 2007 | BAILII |
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Deutsche Shell (Freedom of establishment) | [2007] EUECJ C-293/06 | Court of Justice of the European Communities | Europe | 8 Nov 2007 | BAILII |
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Amurta |
[2007] EUECJ C-379/05; |
Court of Justice of the European Communities | Europe | 8 Nov 2007 | BAILII |
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Geurts & Vogten (Free movement of capital) | [2007] EUECJ C-464/05 | Court of Justice of the European Communities | Europe | 25 Oct 2007 | BAILII |
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Commission v Germany |
[2007] EUECJ C-112/05; |
Court of Justice of the European Communities | Europe | 23 Oct 2007 | BAILII |
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Elisa |
[2007] EUECJ C-451/05; |
Court of Justice of the European Communities | Europe | 11 Oct 2007 | BAILII |
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Oy AA |
[2007] EUECJ C-231/05; |
Court of Justice of the European Communities | Europe | 18 Jul 2007 | BAILII |
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Kofoed (Taxation) | [2007] EUECJ C-321/05 | Court of Justice of the European Communities | Europe | 5 Jul 2007 | BAILII |
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Planzer Luxembourg (Taxation) | [2007] EUECJ C-73/06 | Court of Justice of the European Communities | Europe | 28 Jun 2007 | BAILII |
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Holb ö ck |
[2007] EUECJ C-157/05; |
Court of Justice of the European Communities | Europe | 24 May 2007 | BAILII |
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Lasertec |
[2007] EUECJ C-492/04; |
Court of Justice of the European Communities | Europe | 10 May 2007 | BAILII |
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Oy AA (Freedom of establishment) | [2006] EUECJ C-231/05 | Court of Justice of the European Communities | Europe | 12 Sep 2006 | BAILII |
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