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Breitsohl   flag  25

[2000] ECR I-4321
European Court Reports
Europe

Cases Referring to this Case

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 flag 1
Cussens v TG Brosnan (Inspector of Taxes) [2019] IESC 77 Supreme Court of Ireland Republic of Ireland 1 Nov 2019 BAILII flag 1
Global Cellular v Revenue & Customs [2015] UKFTT 226 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 28 May 2015 BAILII flag 1
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 flag
Valsts ienemumu dienests v Ablessio SIA [2013] EUECJ C-527/11 Court of Justice of the European Communities Europe 14 Mar 2013 BAILII flag
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 flag
X v Staatssecretaris van Financien [2012] EUECJ C-334/10 Court of Justice of the European Communities Europe 19 Jul 2012 BAILII flag
Klub OOD (VAT)v Direktor na Direktsia [2012] EUECJ C-153/11 Court of Justice of the European Communities Europe 22 Mar 2012 BAILII flag
Feyerbacher (Value added tax) [2012] EUECJ C-334/10_O Court of Justice of the European Communities Europe 1 Mar 2012 BAILII flag
Balkan and Sea Properties (VAT) [2012] EUECJ C-621/10_O Court of Justice of the European Communities Europe 26 Jan 2012 BAILII flag
X (Taxation) [2010] EUECJ C-84/09_O Court of Justice of the European Communities Europe 6 May 2010 BAILII flag
Europeans Ltd v Revenue & Customs [2008] UKVAT V20883 VAT & Duties Tribunals United Kingdom 26 Nov 2008 BAILII flag 1
Wollny (Taxation) [2006] EUECJ C-72/05 Court of Justice of the European Communities Europe 14 Sep 2006 BAILII flag 18
Kittel (Taxation) [2006] EUECJ C-439/04 Court of Justice of the European Communities Europe 6 Jul 2006 BAILII flag 3
Kittel (Taxation) [2006] EUECJ C-440/04 Court of Justice of the European Communities Europe 6 Jul 2006 BAILII flag 1
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
Optigen (Taxation) [2006] EUECJ C-355/03 Court of Justice of the European Communities Europe 12 Jan 2006 BAILII flag 1
Optigen [2006] EUECJ C-354/03; [2006] ECR I-483; [2006] CEC 509; [2006] 2 CMLR 18 Court of Justice of the European Communities Europe 12 Jan 2006 BAILII flag 54
Optigen (Taxation) [2006] EUECJ C-484/03 Court of Justice of the European Communities Europe 12 Jan 2006 BAILII flag 2
Antonio Jorge (Taxation) [2005] EUECJ C-536/03 Court of Justice of the European Communities Europe 26 May 2005 BAILII flag
Terra Baubedarf-Handel (Taxation) [2004] EUECJ C-152/02 Court of Justice of the European Communities Europe 29 Apr 2004 BAILII flag 6
Terra Baubedarf-Handel (Taxation) [2004] EUECJ C-152/02 Court of Justice of the European Communities Europe 29 Apr 2004 BAILII flag 6
Zita Modes [2003] EUECJ C-497/01; [2003] ECR I-14393 Court of Justice of the European Communities Europe 27 Nov 2003 BAILII flag 20

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