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Polysar Investments Netherlands   flag  22

[1991] EUECJ C-60/90; [1991] ECR I-3111
Court of Justice of the European Communities
Europe
20th June, 1991

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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 flag
INCE GORDON DADDS LLP v Revenue & Customs (Value Added Tax Act 1994: sections 24, 26 and 43 : group representative as to economic activity and as to taxable supplies) [2023] UKFTT 44 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 16 Jan 2023 BAILII flag
Longridge on the Thames v HMRC [2016] EWCA Civ 930 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 1 Sep 2016 BAILII flag 11
TLLC Ltd v Revenue & Customs [2013] UKFTT 467 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 3 Sep 2013 BAILII flag 2
Staatssecretaris van Financien v X BV [2013] EUECJ C-651/11 Court of Justice of the European Communities Europe 30 May 2013 BAILII flag 1
European Commission v United Kingdom of Great Britain and Northern Ireland [2013] EUECJ C-86/11 Court of Justice of the European Communities Europe 25 Apr 2013 BAILII flag
European Commission v Ireland [2013] EUECJ C-85/11 Court of Justice of the European Communities Europe 9 Apr 2013 BAILII flag
Fazenda Publica, v Ministerio Publico [2012] EUECJ C-496/11 Court of Justice of the European Communities Europe 6 Sep 2012 BAILII flag 1
AB SKF (Taxation) [2009] EUECJ C-29/08 Court of Justice of the European Communities Europe 29 Oct 2009 BAILII flag 1
AB SKF (Taxation) [2009] EUECJ C-29/08_O Court of Justice of the European Communities Europe 12 Feb 2009 BAILII flag
Re Taxpayer and FCT [2008] AATA 461; 71 ATR 347; [2008] ATC 1-003 Administrative Appeals Tribunal Australia 28 May 2008 AustLII flag 2
Riverside Housing Association Ltd v Revenue and Customs Commissioners [2006] EWHC 2383 (Ch) High Court of England and Wales United Kingdom - England and Wales 3 Oct 2006 BAILII flag 5
N [2006] EUECJ C-470/04; [2007] CEC 98; [2006] ECR I-7409; [2006] 3 CMLR 49 Court of Justice of the European Communities Europe 7 Sep 2006 BAILII flag 31
MBNA Europe Bank Ltd v Revenue and Customs [2006] UKVAT V19413 VAT & Duties Tribunals United Kingdom 18 Jan 2006 BAILII flag
BBL [2004] EUECJ C-8/03; [2004] ECR I-10157; [2004] CEC 485 Court of Justice of the European Communities Europe 21 Oct 2004 BAILII flag 12
MKG-Kraftfahrzeuge-Factoring [2003] EUECJ C-305/01; [2004] All ER (EC) 454; [2003] ECR I-6729 Court of Justice of the European Communities Europe 26 Jun 2003 BAILII flag 25
Cibo Participations (Taxation) [2001] EUECJ C-16/00 Court of Justice of the European Communities Europe 27 Sep 2001 BAILII flag 1
Welthgrove BV v Staatssecretaris van Financien [2001] EUECJ C-102/00 Court of Justice of the European Communities Europe 12 Jul 2001 BAILII flag
Floridienne and Berginvest [2000] EUECJ C-142/99; [2000] ECR I-9567 Court of Justice of the European Communities Europe 14 Nov 2000 BAILII flag 14
Harnas & Helm [1997] EUECJ C-80/95; [1997] ECR I-745 Court of Justice of the European Communities Europe 6 Feb 1997 BAILII flag 14
Wellcome Trust [1996] EUECJ C-155/94; [1996] ECR I-3013 Court of Justice of the European Communities Europe 20 Jun 1996 BAILII flag 21
Sofitam [1993] EUECJ C-333/91; [1993] ECR I-3513 Court of Justice of the European Communities Europe 22 Jun 1993 BAILII flag 15

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1991] Page I-03111 [1991] Page I-03111 United Kingdom circa 1991 flag 1
Van Tiem [1990] EUECJ C-186/89; [1990] ECR I-4363 Court of Justice of the European Communities Europe 4 Dec 1990 BAILII flag 22

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