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HMRC v Repertoire Culinaire Ltd   flag  2

[2017] EWCA Civ 1845
England and Wales Court of Appeal - Civil Division
United Kingdom - England and Wales
20th November, 2017

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
British Telecommunications Plc v R & C Comrs [2023] UKUT 122 United Kingdom Upper Tribunal United Kingdom 30 May 2023 BAILII flag 3
DSV Air & Sea v Revenue & Customs (Excise Duty - whether excise duty was due on Chinese cooking rice wine-yes-whether valid assessments were made against the importer-yes-whether there was a valid) [2023] UKFTT 129 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 14 Feb 2023 BAILII flag 1

Legislation Cited

Legislation Name Provision
European Communities Act 1972 s2, s4
Finance Act 1994 s4, s16
Finance Act 1995 s4

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2016] Ukut 0104 [2016] UKUT 0104 United Kingdom Upper Tribunal United Kingdom circa 2016 BAILII flag 2
Occupational Pensions Schemes (Charges and Governance) Regulations [2015] SI 2015 United Kingdom circa 2015 flag 14
HMRC v Jones and Jones [2011] EWCA Civ 824 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 18 Jul 2011 BAILII flag 202
Case C-160/09, RĂ©pertoire Culinaire Ltd v The Commissioners for Her Majesty's Revenue and Customs [2010] ECR I-12717 Europe circa 2010 flag 2
Vodafone 2 v HMRC [2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 22 May 2009 BAILII flag 77
Fleming t/as Bodycraft v Revenue and Customs Commissioners; Conde Nast Publications Pty Ltd v Same [2008] UKHL 2 House of Lords United Kingdom 23 Jan 2008 BAILII flag 74
Gourmet Classic [2008] EUECJ C-58/06; [2008] ECR I-4207 Court of Justice of the European Communities Europe 17 Jan 2008 BAILII flag 5
Profisa [2007] ECR I-3239 Europe circa 2007 flag 9
Autologic Holdings Plc v Inland Revenue Commissioners [2005] UKHL 54; [2006] 1 AC 118 House of Lords United Kingdom circa 2006 BAILII flag 39
Metallgesellschaft [2001] EUECJ C41098; [2001] ECR I-1727; [2001] 2 CMLR 32; [2001] All ER (EC) 496 Court of Justice of the European Communities Europe circa 2001 BAILII flag 79
Italy v Commission [2000] ECR I-10861 Europe circa 2000 flag 6
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
Braathens [1999] ECR I-3419 Europe circa 1999 flag 13
Litster v Forth Dry Dock & Engineering Co Ltd [1990] 1 AC 546 United Kingdom circa 1990 LexisNexis / Westlaw flag 161
[1990] Ecr i-4135 [1990] ECR I-4135 Europe circa 1990 flag 325
Factortame Ltd v Secretary of State for Transport [1989] UKHL 1; [1990] 2 AC 85; [1989] 2 All ER 692; (1989) 2 WLR 997; [1989] COD 531 House of Lords United Kingdom 18 May 1989 BAILII flag 81
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 106

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