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Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Agip Petroli	[2006] EUECJ C-456/04; [2006] ECR I-3395	Court of Justice of the European Communities	Europe	6 Apr 2006	BAILII		1
Brennet AG v Vittorio Paletta (Social security for migrant workers)	[1996] EUECJ C-206/94	Court of Justice of the European Communities	Europe	2 May 1996	BAILII
Centros Ltd v Erhvervs	[2000] EUECJ C-212/97	Court of Justice of the European Communities	Europe	9 Mar 1999	BAILII
Emsland-Stà rke	[2000] EUECJ C-110/99; [2000] ECR I-11569	Court of Justice of the European Communities	Europe	14 Dec 2000	BAILII		70
FMX Food Merchants Import Export Co Ltd v HMRC	[2018] EWCA Civ 2401	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Oct 2018	BAILII		2
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		101
HM Revenue and Customs v The Atrium Club Ltd	[2010] EWHC 970 (Ch); [2010] BVC 661	High Court of England and Wales	United Kingdom - England and Wales	5 May 2010	BAILII		4
IMPACT CONTRACTING SOLUTIONS Ltd v Revenue & Customs (VAT - preliminary issue - whether Ablessio principle only applicable to party committing VAT fraud itself)	[2022] UKFTT 47	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2022	BAILII		1
Kefalas	[1998] EUECJ C-367/96; [1999] 2 CMLR 144; [1998] ECR I-2843	Court of Justice of the European Communities	Europe	12 May 1998	BAILII		49
Kittel (Taxation)	[2006] EUECJ C-439/04	Court of Justice of the European Communities	Europe	6 Jul 2006	BAILII		3
Kittel (Taxation)	[2006] EUECJ C-440/04	Court of Justice of the European Communities	Europe	6 Jul 2006	BAILII		1
Low v Secretary of State for the home department	[2010] EWCA Civ 4	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 Jan 2010	BAILII		2
Milk Marque and National Farmers' Union	[2003] EUECJ C-137/00; [2004] All ER (EC) 410; [2003] ECR I-7975	Court of Justice of the European Communities	Europe	9 Sep 2003	BAILII		17
Ocean Finance v Revenue & Customs	[2010] UKFTT 183	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2010	BAILII		3
Pendragon Plc v Revenue & Customs	[2009] UKFTT 192	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	31 Jul 2009	BAILII		2
Redcats (Brands) Ltd v Revenue & Customs	[2006] UKVAT V19648	VAT & Duties Tribunals	United Kingdom	26 May 2006	BAILII

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
[1993] Page I-00779	[1993] Page I-00779		United Kingdom	circa 1993			1
Anklagemyndigheden v Toepfer	[1981] ECR 2465		Europe	circa 1981			3