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Revenue & Customs   flag 

[2007] UKSPC SPC00622
United Kingdom Special Commissioners of Income Tax
United Kingdom
26th July, 2007

Legislation Cited

Legislation Name Provision
European Communities Act 1972 s2, s3
Finance Act 1998

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commission v Spain [2006] ECR I-0000 Europe circa 2006 flag 196
Marks & Spencer [2005] ECR I-10837 Europe circa 2005 flag 78
Vodafone 2 [2005] STC (SCD) 549 United Kingdom circa 2005 flag 6
Omega [2004] EUECJ C-36/02; [2004] ECR I-9609; [2005] CEC 391; [2005] 1 CMLR 5 Court of Justice of the European Communities Europe 14 Oct 2004 BAILII flag 43
Ghaidan v Godin-Mendoza [2004] UKHL 30; [2004] 2 AC 557; [2004] 3 All ER 411; 16 BHRC 671; [2004] UKHRR 827; [2004] Fam Law 641; [2004] 3 WLR 113; [2004] 2 P & CR DG17 House of Lords United Kingdom 21 Jun 2004 BAILII flag 591
Manninen [2004] ECR I-7477 Europe circa 2004 flag 80
Commission v France [2004] ECR I-2229 Europe circa 2004 flag 38
De Lasteyrie du Saillant [2004] ECR I-2409 Europe circa 2004 flag 48
Barbier [2003] EUECJ C-364/01; [2003] ECR I-15013 Court of Justice of the European Communities Europe 11 Dec 2003 BAILII flag 18
Skandia and Ramstedt [2003] EUECJ C-422/01; [2003] ECR I-6817 Court of Justice of the European Communities Europe 26 Jun 2003 BAILII flag 21
Inspire Art [2003] ECR I-10155 Europe circa 2003 flag 27
Lankhorst-Hohorst [2002] ECR I-11779; [2003] 2 CMLR 22 Europe circa 2003 flag 18
X and Y [2002] EUECJ C-436/00; [2002] ECR I-10829 Court of Justice of the European Communities Europe 21 Nov 2002 BAILII flag 44
Danner [2002] ECR I-8147 Europe circa 2002 flag 23
Emsland-Stà rke [2000] EUECJ C-110/99; [2000] ECR I-11569 Court of Justice of the European Communities Europe 14 Dec 2000 BAILII flag 70
Commission v Belgium [2000] EUECJ C-478/98; [2000] ECR I-7587 Court of Justice of the European Communities Europe 26 Sep 2000 BAILII flag 27
Baars [2000] EUECJ C-251/98; [2000] ECR I-2787 Court of Justice of the European Communities Europe 13 Apr 2000 BAILII flag 52
Imperial Chemical Industries v Colmer (Inspector of Taxes) (No 2) [1999] UKHL 48; [2000] 1 All ER 129; [1999] 1 WLR 2035; 72 Tax Cas 1 House of Lords United Kingdom 18 Nov 1999 BAILII flag 38
Compagnie de Saint-Gobain (Free movement of persons) [1999] EUECJ C-307/97 Court of Justice of the European Communities Europe 21 Sep 1999 BAILII flag 69
Royal Bank of Scotland [1999] EUECJ C-311/97; [1999] ECR I-2651 Court of Justice of the European Communities Europe 29 Apr 1999 BAILII flag 33
Eurowings Luftverkehr [1999] ECR I-7447 Europe circa 1999 flag 22
Centros [1999] ECR I-1459 Europe circa 1999 flag 65
ICI [1998] EUECJ C-264/96; [1998] ECR I-4695; [1998] CEC 861; [1998] All ER (EC) 585; [1998] 3 CMLR 293 Court of Justice of the European Communities Europe 16 Jul 1998 BAILII flag 71
Futura Participations and Singer [1997] EUECJ C-250/95; [1997] ECR I-2471 Court of Justice of the European Communities Europe 15 May 1997 BAILII flag 44
Gebhard [1995] EUECJ C-55/94; [1996] CEC 175; [1996] All ER (EC) 189; [1996] 1 CMLR 603; [1995] ECR I-4165 Court of Justice of the European Communities Europe 30 Nov 1995 BAILII flag 124
Special Commissioners (Jurisdiction and Procedure) Regulations [1994] SI 1994 United Kingdom circa 1994 flag 36
Webb v EMO Air Cargo (UK) Ltd [1992] UKHL 15; [1992] 4 All ER 929; [1993] IRLR 27; [1993] ICR 175; [1993] 1 WLR 49 House of Lords United Kingdom 26 Nov 1992 BAILII flag 84
Factortame [1991] ECR I-3905 Europe circa 1991 flag 32
Commission v United Kingdom [1991] ECR I-4585 Europe circa 1991 flag 12
Bouchoucha [1990] ECR I-3551 Europe circa 1990 flag 18
Litster v Forth Dry Dock & Engineering Co Ltd (in receivership) [1990] 1 AC 546 United Kingdom circa 1990 LexisNexis / Westlaw flag 161
Pickstone v Freemans plc [1988] UKHL 2; [1989] AC 66; [1988] 2 All ER 803; [1988] ICR 697; [1988] 3 WLR 265; [1988] IRLR 357 House of Lords United Kingdom 30 Jun 1988 BAILII flag 107
Duke v GEC Reliance Ltd [1987] UKHL 10; [1988] AC 618; [1988] 1 All ER 626; [1988] IRLR 118; [1988] ICR 339; [1988] 2 WLR 359; [1988] 1 FTLR 398 House of Lords United Kingdom 11 Feb 1987 BAILII flag 33
Commission v France [1986] ECR 273; [1987] 1 CMLR 401 Europe circa 1987 flag 67
Knoors [1979] ECR 399 Europe circa 1979 flag 23
Reyners [1974] ECR 631 Europe circa 1974 flag 65
2 Eca 1972 2 ECA 1972 circa 1972 1
Corocraft Ltd & Vendome Jewels Ltd v Pan American Airways [1968] 3 WLR 1273 United Kingdom circa 1968 LexisNexis / Westlaw flag 2
72 Tax Cas 60 72 Tax Cas 60 United Kingdom circa 2004 flag 1

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