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FMX Food Merchants Import Export Co Ltd v HMRC   flag  2

[2018] EWCA Civ 2401
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
30th October, 2018

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
FMX Food Merchants Import Export Co Ltd v HMRC [2020] UKSC 1 United Kingdom Supreme Court United Kingdom 29 Jan 2020 BAILII flag 2
Secretary of State for Transport v Arriva Rail East Midlands Ltd ("Arriva") [2019] EWCA Civ 2259 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Dec 2019 BAILII flag 2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Agra Srl v Agenzia Dogane [2010] ECR I-5595 Europe circa 2010 flag 2
Danske Slagterier v Bundesrepublik Deutschland [2009] ECR I-02119 Europe circa 2009 flag 1
ZF Zefeser [2007] EUECJ C-62/06; [2007] ECR I-11995 Court of Justice of the European Communities Europe 18 Dec 2007 BAILII flag 8
Sanders v Commission [2007] ECR II-2665 Europe circa 2007 flag 3
Halifax [2006] EUECJ C-255/02; [2006] ECR I-1609; [2006] CEC 690; [2006] 2 CMLR 36 Court of Justice of the European Communities Europe 21 Feb 2006 BAILII flag 101
Belgische Staat v Molenbergnatie NV [2006] ECR I-02049 Europe circa 2006 flag 1
Huygens v Commission [2004] ECR-SC I-A-203 Europe circa 2004 flag 3
Eagle v Commission [2004] ECR II-3381 Europe circa 2004 flag 5
Marks & Spencer v Commissioners for Customs & Excise [2002] ECR I-06325 Europe circa 2002 flag 4
Dunnett v EIB [2001] EUECJ T-192/99; [2001] ECR II-813 Court of Justice of the European Communities Europe 6 Mar 2001 BAILII flag 6
Emsland-Stà rke [2000] EUECJ C-110/99; [2000] ECR I-11569 Court of Justice of the European Communities Europe 14 Dec 2000 BAILII flag 70
Centros Ltd v Erhvervs- og Selskabsstyrelsen [1999] ECR I-1459 Europe circa 1999 flag 65
Edis [1998] EUECJ C-231/96; [1998] ECR I-4951 Court of Justice of the European Communities Europe 15 Sep 1998 BAILII flag 44
Haahr Petroleum [1997] EUECJ C-90/94; [1997] ECR I-4085 Court of Justice of the European Communities Europe 17 Jul 1997 BAILII flag 31
General Milk Products [1993] EUECJ C-8/92; [1993] ECR I-779 Court of Justice of the European Communities Europe 3 Mar 1993 BAILII flag 17
Cremer [1977] EUECJ R-125/76; [1977] ECR 1593 Court of Justice of the European Communities Europe 11 Oct 1977 BAILII flag 24
Rewe [1976] EUECJ R-33/76; [1977] 1 CMLR 533; [1976] ECR 1989 Court of Justice of the European Communities Europe 16 Dec 1976 BAILII flag 144
ACF Chemiefarma NV v Commission [1970] ECR 00661 Europe circa 1970 flag 2
FMX Food Merchants Import Export Co Ltd v HMRC [2020] UKSC 1 United Kingdom Supreme Court United Kingdom 29 Jan 2020 BAILII flag 2
FMX Food Merchants Imports Export Co Ltd v Revenue and Customs Commissioners [2015] UKUT 669 United Kingdom Upper Tribunal United Kingdom 10 Dec 2015 BAILII flag 4
FMX Food Merchants Ltd v Revenue & Customs [2013] UKFTT 720 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 29 Nov 2013 BAILII flag 1
FII Group Litigation v Revenue and Customs Commissioners [2012] UKSC 19; [2012] 2 AC 337; [2012] 3 All ER 909; [2012] 2 ACD 337 United Kingdom Supreme Court United Kingdom 23 May 2012 BAILII flag 67
FMX Food Merchants Import Export Co Ltd v HMRC [2011] UKFTT 20 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 21 Dec 2010 BAILII flag 5
Emmott v Minister for Social Welfare (Case C-208/90) [1993] ICR 8 United Kingdom circa 1993 flag 9
Secretary of State for Transport v Arriva Rail East Midlands Ltd ("Arriva") [2019] EWCA Civ 2259 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Dec 2019 BAILII flag 2
Gmac UK v HMRC [2016] EWCA Civ 1015 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 25 Oct 2016 BAILII flag 8
British Telecommunications plc v HMRC [2014] EWCA Civ 433 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 11 Apr 2014 BAILII flag 15

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