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Polysar Investments Netherlands     22

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
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		31
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		25
Wellcome Trust	[1996] EUECJ C-155/94; [1996] ECR I-3013	Court of Justice of the European Communities	Europe	20 Jun 1996	BAILII		21
Sofitam	[1993] EUECJ C-333/91; [1993] ECR I-3513	Court of Justice of the European Communities	Europe	22 Jun 1993	BAILII		15
Floridienne and Berginvest	[2000] EUECJ C-142/99; [2000] ECR I-9567	Court of Justice of the European Communities	Europe	14 Nov 2000	BAILII		14
Harnas & Helm	[1997] EUECJ C-80/95; [1997] ECR I-745	Court of Justice of the European Communities	Europe	6 Feb 1997	BAILII		14
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		12
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		11
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		5
TLLC Ltd v Revenue & Customs	[2013] UKFTT 467	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2013	BAILII		2
Re Taxpayer and FCT	[2008] AATA 461; 71 ATR 347; [2008] ATC 1-003	Administrative Appeals Tribunal	Australia	28 May 2008	AustLII		2
Staatssecretaris van Financien v X BV	[2013] EUECJ C-651/11	Court of Justice of the European Communities	Europe	30 May 2013	BAILII		1
Fazenda Publica, v Ministerio Publico	[2012] EUECJ C-496/11	Court of Justice of the European Communities	Europe	6 Sep 2012	BAILII		1
AB SKF (Taxation)	[2009] EUECJ C-29/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII		1
Cibo Participations (Taxation)	[2001] EUECJ C-16/00	Court of Justice of the European Communities	Europe	27 Sep 2001	BAILII		1
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
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
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
European Commission v Ireland	[2013] EUECJ C-85/11	Court of Justice of the European Communities	Europe	9 Apr 2013	BAILII
AB SKF (Taxation)	[2009] EUECJ C-29/08_O	Court of Justice of the European Communities	Europe	12 Feb 2009	BAILII
MBNA Europe Bank Ltd v Revenue and Customs	[2006] UKVAT V19413	VAT & Duties Tribunals	United Kingdom	18 Jan 2006	BAILII
Welthgrove BV v Staatssecretaris van Financien	[2001] EUECJ C-102/00	Court of Justice of the European Communities	Europe	12 Jul 2001	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
MBNA Europe Bank Ltd v Revenue and Customs	[2006] UKVAT V19413	VAT & Duties Tribunals	United Kingdom	18 Jan 2006	BAILII
Welthgrove BV v Staatssecretaris van Financien	[2001] EUECJ C-102/00	Court of Justice of the European Communities	Europe	12 Jul 2001	BAILII