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HSBC Holdings PLC and The Bank of New York Mellon Corporation v Revenue & Customs   flag  2

[2012] UKFTT 163
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
28th February, 2012

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Jazztel Plc v HM Revenue & Customs [2022] EWCA Civ 232 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Feb 2022 BAILII flag 3
Jazztel plc v Revenue and Customs Commissioners [2017] EWHC 677 (Ch); [2017] 1 WLR 3869 High Court of England and Wales United Kingdom - England and Wales 3 Apr 2017 BAILII flag 11

Legislation Cited

Legislation Name Provision
European Communities Act 1972 s2
Finance Act 1986 s93, s95
Finance Act 1998 s93, s95

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Roby Profumi [2008] EUECJ C-257/06; [2008] ECR I-189; [2008] CEC 518 Court of Justice of the European Communities Europe 24 Jan 2008 BAILII flag 3
Albert Reiss Beteiligungsgesellschaft [2007] EUECJ C-466/03; [2007] ECR I-5357 Court of Justice of the European Communities Europe 28 Jun 2007 BAILII flag 6
Commission v Greece [2007] EUECJ C-178/05; [2007] ECR I-4185 Court of Justice of the European Communities Europe 7 Jun 2007 BAILII flag 8
Aro Tubi Trafilerie [2006] EUECJ C-46/04; [2006] ECR I-3009 Court of Justice of the European Communities Europe 30 Mar 2006 BAILII flag 4
Compaq Computer Corporation and Subsidiaries, Petitioner-Appellant, v Commissioner of Internal Revenue, Respondent-Appellee 277 F3d 778 United States Court of Appeals, Fifth Circuit United States 28 Dec 2001 WorldLII flag 4
Littlewoods Organisation plc [2001] EWCA Civ 1542; [2001] BTC 5608; (2001) 98 LSG 36 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 26 Oct 2001 BAILII flag 16
DaimlerChrysler [2001] ECR I-9897 Europe circa 2001 flag 35
Codan [1998] EUECJ C-236/97; [1998] ECR I-8679 Court of Justice of the European Communities Europe 17 Dec 1998 BAILII flag 9
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
Corliss v Bowers 281 US 376; 74 L Ed 916; 50 SCt 336 United States Supreme Court United States 28 Apr 1930 WorldLII flag 142
Richardson v Shaw 209 US 365; 52 L Ed 835; 14 Ann Cas 981; 28 SCt 512 United States Supreme Court United States 6 Apr 1908 WorldLII flag 22

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