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Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Beigebell Ltd (No 2) v Revenue and Customs (VALUE ADDED TAX - remittal for retrial by the Upper Tribunal - input tax deductibility - right to deduct restricted under principles in Kittel)	[2023] UKFTT 363	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Apr 2023	BAILII
HM Revenue and Customs v Citibank NA	[2017] EWCA Civ 1416; [2018] 1 WLR 1524	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Sep 2017	BAILII		30
Butt v Revenue and Customs (Value Added Tax : Penalty)	[2017] UKUT 325	United Kingdom Upper Tribunal	United Kingdom	8 Aug 2017	BAILII		1
Atec Associated Ltd v The Commissioners for Her Majesty s Revenue and Customs	[2016] UKFTT 714	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Oct 2016	BAILII		1
Zipvit Ltd v Revenue And Customs	[2016] UKUT 294	United Kingdom Upper Tribunal	United Kingdom	27 Jun 2016	BAILII		1
Aircall International v HMRC	[2016] UKFTT 406	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	9 Jun 2016	BAILII		2
Butt v Revenue & Customs (VAT - PENALTIES : Evasion)	[2015] UKFTT 510	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Oct 2015	BAILII
Global Cellular v Revenue & Customs	[2015] UKFTT 226	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 May 2015	BAILII		1
Fonecomp Ltd v HMRC	[2015] EWCA Civ 39	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Feb 2015	BAILII		34
Ltd v The Commissioners Revenue & Customs	[2014] UKFTT 546	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Jun 2014	BAILII
Umaad Butt v Revenue & Customs	[2014] UKFTT 490	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 May 2014	BAILII		2
3G Mobile Phones Ltd v Revenue & Customs (VALUE ADDED TAX - input tax - MTIC - fraudulent evasion of VAT)	[2013] UKFTT 719	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Nov 2013	BAILII
Dixons Retail plc v Commissioners for Her Majesty's Revenue and Customs	[2013] EUECJ C-494/12	Court of Justice of the European Communities	Europe	21 Nov 2013	BAILII
Abbott International Trading Ltd v Revenue & Customs	[2013] UKFTT 504	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Sep 2013	BAILII		1
Evita-K EOOD v Obzhalvane i upravlenie	[2013] EUECJ C-78/12	Court of Justice of the European Communities	Europe	18 Jul 2013	BAILII
Digit Three Ltd v Revenue & Customs	[2013] UKFTT 288	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 May 2013	BAILII		1
Commissioners for Her Majesty's Revenue & Customs v Sunico ApS	[2013] EUECJ C-49/12	Court of Justice of the European Communities	Europe	11 Apr 2013	BAILII
Trans Global Trade (Europe) Ltd v Revenue & Customs	[2013] UKFTT 117	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	6 Feb 2013	BAILII
LVK - 56 Eood	[2013] EUECJ C-643/11	Court of Justice of the European Communities	Europe	31 Jan 2013	BAILII		2
Stroy trans EOOD v Direktor na Direktsia	[2013] EUECJ C-642/11	Court of Justice of the European Communities	Europe	31 Jan 2013	BAILII		1
Powa (Jersey) Ltd v HMRC	[2013] EWCA Civ 225	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Jan 2013	BAILII		7
Bonik EOOD v Direktor na Direktsia	[2012] EUECJ C-285/11	Court of Justice of the European Communities	Europe	6 Dec 2012	BAILII		1
Vogtlandische Strasen-, Tief- und Rohrleitungsbau GmbH Rodewisch (VSTR) v Finanzamt Plauen	[2012] EUECJ C-587/10	Court of Justice of the European Communities	Europe	27 Sep 2012	BAILII
Pétér D vid v Nemzeti Adó-és V mhivatal Dél-dun ntúli Region lis Adó F ő igazgatós ga	[2012] EUECJ C-80/11	Court of Justice of the European Communities	Europe	21 Jun 2012	BAILII		7
TT Exports Ltd v Revenue & Customs	[2012] UKFTT 319	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	30 Apr 2012	BAILII
Veleclair (VAT)	[2012] EUECJ C-414/10	Court of Justice of the European Communities	Europe	29 Mar 2012	BAILII
Davis & Dann Ltd v HMRC	[2012] UKFTT 55	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	17 Jan 2012	BAILII
Crotek Systems Ltd v Revenue & Customs	[2011] UKFTT 836	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	16 Dec 2011	BAILII
Midland Mortgages Ltd v Revenue & Customs	[2011] UKFTT 631	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Sep 2011	BAILII		1
Digi-Trade Ltd v HMRC	[2011] UKFTT 566	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	22 Aug 2011	BAILII		3
Eurostar Telecom Ltd v Revenue & Customs	[2011] UKFTT 75	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	21 Jan 2011	BAILII		1
Euro Tyre Holding (Taxation)	[2010] EUECJ C-430/09	Court of Justice of the European Communities	Europe	16 Dec 2010	BAILII
X (Taxation)	[2010] EUECJ C-84/09	Court of Justice of the European Communities	Europe	18 Nov 2010	BAILII
HMRC v Begum	[2010] EWHC 1799 (Ch); [2011] BPIR 59	High Court of England and Wales	United Kingdom - England and Wales	15 Jul 2010	BAILII		24
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181
X (Taxation)	[2010] EUECJ C-84/09_O	Court of Justice of the European Communities	Europe	6 May 2010	BAILII
EMI Group (Taxation)	[2010] EUECJ C-581/08_O	Court of Justice of the European Communities	Europe	15 Apr 2010	BAILII
VIP (Scotland) Ltd v Revenue & Customs	[2010] UKFTT 63	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Feb 2010	BAILII		1
Quality Import Export Ltd v Revenue & Customs	[2010] UKFTT 47	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Jan 2010	BAILII		1
Life Enterprises Ltd v The Commissioners for Revenue & Customs	[2009] UKFTT 340	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2009	BAILII
Red 12 Trading Ltd v HMRC	[2009] EWHC 2563 (Ch); [2010] BVC 166	High Court of England and Wales	United Kingdom - England and Wales	20 Oct 2009	BAILII		78
SALIX Grundstucks-Vermietungsgesellschaft (Taxation)	[2009] EUECJ C-102/08	Court of Justice of the European Communities	Europe	4 Jun 2009	BAILII		1
Vereniging Noordelijke Land- en Tuinbouw Organisatie (Taxation)	[2009] EUECJ C-515/07	Court of Justice of the European Communities	Europe	12 Feb 2009	BAILII
Ecotrade (Taxation)	[2008] EUECJ C-96/07_O	Court of Justice of the European Communities	Europe	13 Mar 2008	BAILII
Sosnowska (Taxation)	[2008] EUECJ C-25/07_O	Court of Justice of the European Communities	Europe	26 Feb 2008	BAILII
Netto Supermarkt (Taxation)	[2007] EUECJ C-271/06	Court of Justice of the European Communities	Europe	25 Oct 2007	BAILII
Hargreaves (UK) Plc v Revenue & Customs	[2007] UKVAT V20382	VAT & Duties Tribunals	United Kingdom	3 Oct 2007	BAILII
Collée (Taxation)	[2007] EUECJ C-146/05	Court of Justice of the European Communities	Europe	27 Sep 2007	BAILII
Teleos (Taxation)	[2007] EUECJ C-409/04	Court of Justice of the European Communities	Europe	27 Sep 2007	BAILII		2
SociEtE thermale d'EugEnie-Les-Bains (Taxation)	[2006] EUECJ C-277/05	Court of Justice of the European Communities	Europe	13 Sep 2006	BAILII
Hutchison 3G (Taxation)	[2006] EUECJ C-369/04	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII
T-Mobile Austria (Taxation)	[2006] EUECJ C-284/04	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII
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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
He	[2005] ECR I-3123		Europe	circa 2005			20
Edm	[2004] EUECJ C-77/01; [2005] 2 CMLR 1; [2004] ECR I-4295	Court of Justice of the European Communities	Europe	29 Apr 2004	BAILII		22
Zita Modes	[2003] EUECJ C-497/01; [2003] ECR I-14393	Court of Justice of the European Communities	Europe	27 Nov 2003	BAILII		20
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
Commission v Greece	[2000] EUECJ C-260/98; [2000] ECR I-6537	Court of Justice of the European Communities	Europe	12 Sep 2000	BAILII		13
Midland Bank	[2000] EUECJ C-98/98; [2000] ECR I-4177	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		26
Gabalfrisa	[2000] EUECJ C-110/98; [2000] ECR I-1577	Court of Justice of the European Communities	Europe	21 Mar 2000	BAILII		66
Salumets	[2000] ECR I-4993		Europe	circa 2000			8
Breitsohl	[2000] ECR I-4321		Europe	circa 2000			25
Coffeeshop "Siberië"	[1999] ECR I-3971		Europe	circa 1999			16
BLP Group	[1995] EUECJ C-4/94; [1995] ECR I-983; [1995] All ER (EC) 401; [1995] 2 CMLR 750	Court of Justice of the European Communities	Europe	6 Apr 1995	BAILII		54
BP Supergas v Greek State	[1995] ECR I-1883		Europe	circa 1995			67
Armbrecht	[1995] ECR I-2775		Europe	circa 1995			24
Transport Service	[2004] ECR I-1991		Europe	circa 1991			16
Van Tiem	[1990] EUECJ C-186/89; [1990] ECR I-4363	Court of Justice of the European Communities	Europe	4 Dec 1990	BAILII		22
Shipping and Forwarding Enterprise Safe	[1990] ECR I-285		Europe	circa 1990			41
Commission v Netherlands	[1987] EUECJ C-235/85; [1988] 2 CMLR 91; [1987] ECR 1471	Court of Justice of the European Communities	Europe	26 Mar 1987	BAILII		60
Rompelman	[1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202	Court of Justice of the European Communities	Europe	14 Feb 1985	BAILII		120