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Law Cite |
Case Name | Citation(s) | Court | Jurisdiction | Date † | Full Text | Citation Index | |
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 |
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Cussens v TG Brosnan (Inspector of Taxes) | [2019] IESC 77 | Supreme Court of Ireland | Republic of Ireland | 1 Nov 2019 | BAILII |
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Global Cellular v Revenue & Customs | [2015] UKFTT 226 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 28 May 2015 | BAILII |
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Intelligent Managed Services Ltd v Revenue & Customs | [2013] UKFTT 741 | First-tier Tribunal (Health Education and Social Care Chamber) | United Kingdom | 13 Dec 2013 | BAILII |
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Valsts ienemumu dienests v Ablessio SIA | [2013] EUECJ C-527/11 | Court of Justice of the European Communities | Europe | 14 Mar 2013 | BAILII |
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SC Gran Via Moinesti SRL v Agentia Nationala de Administrare Fiscala (ANAF) | [2012] EUECJ C-257/11 | Court of Justice of the European Communities | Europe | 29 Nov 2012 | BAILII |
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X v Staatssecretaris van Financien | [2012] EUECJ C-334/10 | Court of Justice of the European Communities | Europe | 19 Jul 2012 | BAILII |
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Klub OOD (VAT)v Direktor na Direktsia | [2012] EUECJ C-153/11 | Court of Justice of the European Communities | Europe | 22 Mar 2012 | BAILII |
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Feyerbacher (Value added tax) | [2012] EUECJ C-334/10_O | Court of Justice of the European Communities | Europe | 1 Mar 2012 | BAILII |
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Balkan and Sea Properties (VAT) | [2012] EUECJ C-621/10_O | Court of Justice of the European Communities | Europe | 26 Jan 2012 | BAILII |
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X (Taxation) | [2010] EUECJ C-84/09_O | Court of Justice of the European Communities | Europe | 6 May 2010 | BAILII |
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Europeans Ltd v Revenue & Customs | [2008] UKVAT V20883 | VAT & Duties Tribunals | United Kingdom | 26 Nov 2008 | BAILII |
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Wollny (Taxation) | [2006] EUECJ C-72/05 | Court of Justice of the European Communities | Europe | 14 Sep 2006 | BAILII |
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Kittel (Taxation) | [2006] EUECJ C-439/04 | Court of Justice of the European Communities | Europe | 6 Jul 2006 | BAILII |
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Kittel (Taxation) | [2006] EUECJ C-440/04 | Court of Justice of the European Communities | Europe | 6 Jul 2006 | BAILII |
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Halifax |
[2006] EUECJ C-255/02; |
Court of Justice of the European Communities | Europe | 21 Feb 2006 | BAILII |
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Optigen (Taxation) | [2006] EUECJ C-355/03 | Court of Justice of the European Communities | Europe | 12 Jan 2006 | BAILII |
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Optigen |
[2006] EUECJ C-354/03; |
Court of Justice of the European Communities | Europe | 12 Jan 2006 | BAILII |
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Optigen (Taxation) | [2006] EUECJ C-484/03 | Court of Justice of the European Communities | Europe | 12 Jan 2006 | BAILII |
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Antonio Jorge (Taxation) | [2005] EUECJ C-536/03 | Court of Justice of the European Communities | Europe | 26 May 2005 | BAILII |
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Terra Baubedarf-Handel (Taxation) | [2004] EUECJ C-152/02 | Court of Justice of the European Communities | Europe | 29 Apr 2004 | BAILII |
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Terra Baubedarf-Handel (Taxation) | [2004] EUECJ C-152/02 | Court of Justice of the European Communities | Europe | 29 Apr 2004 | BAILII |
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Zita Modes |
[2003] EUECJ C-497/01; |
Court of Justice of the European Communities | Europe | 27 Nov 2003 | BAILII |
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