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BAT Industries PLC v Revenue and Customs (INCOME TAX/CORPORATION TAX : European law)   flag  1

[2017] UKFTT 558
First-tier Tribunal (Health Education and Social Care Chamber)
United Kingdom
12th July, 2017

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
RT Rate Ltd [2020] UKFTT 392 First-tier Tribunal (Health Education and Social Care Chamber) United Kingdom 7 Oct 2020 BAILII flag 1

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
(1988) 54 Ehrr 599 (1988) 54 EHRR 599 European Court of Human Rights Europe circa 1988 flag 1
FII Group Litigation v Revenue and Customs Commissioners [2014] EWHC 4302 High Court of England and Wales United Kingdom - England and Wales circa 2014 BAILII flag 1
[2015] 1 CMLR 977 [2015] 1 CMLR 977 Europe circa 2015 flag 1
Agurdino SRL v Moldova - 7359/06 [2011] ECHR 1455 European Court of Human Rights Europe 27 Sep 2011 BAILII flag 1
Atb [2000] EUECJ C-402/98; [2000] ECR I-5501 Court of Justice of the European Communities Europe 6 Jul 2000 BAILII flag 8
AXA General Insurance Ltd v HM Advocate [2011] UKSC 46; [2012] 1 AC 868; [2011] SLT 1061; [2011] 3 WLR 871; 122 BMLR 149; [2011] SC 662; [2011] All ER (D) 101 United Kingdom Supreme Court United Kingdom 12 Oct 2011 BAILII flag 152
B ck v Finland [2004] ECHR 360; (2005) 40 EHRR 48 European Court of Human Rights Europe 20 Jul 2004 BAILII flag 10
Bank Mellat v HM Treasury (No 2) [2014] AC 700 United Kingdom circa 2014 LexisNexis / Westlaw flag 245
British Railways Board v Pickin [1974] UKHL 1; [1974] AC 765; [1974] 1 All ER 609; [1974] 2 WLR 208 House of Lords United Kingdom 30 Jan 1974 BAILII flag 157
Broniowski v Poland [2004] ECHR 274; (2005) 40 EHRR 21 European Court of Human Rights Europe 22 Jun 2004 BAILII flag 14
C-6/90 and C-9/90) [1991] ECR I-5357 Europe circa 1991 flag 166
C-46/93 and C-48/93) [1996] QB 404; [1996] ECR I-1029 United Kingdom circa 1996 LexisNexis / Westlaw flag 54
CILFIT v Ministry of Health [1982] EUECJ R28381; [1982] ECR I-3415; [1983] 1 CMLR 472 Court of Justice of the European Communities Europe circa 1982 BAILII flag 17
Coin-A-Drink Ltd v Revenue and Customs (VAT) [2017] UKUT 211 United Kingdom Upper Tribunal United Kingdom 31 May 2017 BAILII flag 1
Comateb [1997] EUECJ C-192/95; [1997] ECR I-165; [1997] 2 CMLR 649 Court of Justice of the European Communities Europe 14 Jan 1997 BAILII flag 43
Deb [2010] EUECJ C-279/09; [2010] ECR I-13849 Court of Justice of the European Communities Europe 22 Dec 2010 BAILII flag 19
Draon v France [2005] ECHR 679; (2006) 42 EHRR 40 European Court of Human Rights Europe 6 Oct 2005 BAILII flag 20
Ex parte Else [1993] QB 534 United Kingdom circa 1993 LexisNexis / Westlaw flag 119
Factortame Ltd (No 4) (Joined Cases C-46/93 and C-48/93) [1996] ECR I-1029 Europe circa 1996 flag 108
Fedesa [1990] EUECJ R-88/146; [1991] 1 CMLR 507; [1990] ECR I-4023 Court of Justice of the European Communities Europe 13 Nov 1990 BAILII flag 157
Ferrazzini v Italy (2001) 31 EHRR 19 European Court of Human Rights Europe circa 2001 flag 11
Guiso-Gallisay v Italy - 58858/00 [2005] ECHR 832 European Court of Human Rights Europe 8 Dec 2005 BAILII flag 1
i-21 Germany and Arcor [2006] EUECJ C-392/04; [2007] 1 CMLR 10; [2006] ECR I-8559 Court of Justice of the European Communities Europe 19 Sep 2006 BAILII flag 21
James v United Kingdom [1986] ECHR 2; (1986) 8 EHRR 123 European Court of Human Rights Europe 21 Feb 1986 BAILII flag 270
Johnston [1986] ECR 1651; [1986] 3 CMLR 240 Europe circa 1986 flag 158
Lindstrand Partners Advokatbyra AB v Sweden - 18700/09 (Judgment (Merits and Just Satisfaction) : Court (Third Section)) [2016] ECHR 1139 European Court of Human Rights Europe 20 Dec 2016 BAILII flag 1
Marshall v Southampton and South West Hampshire Area Health Authority (No 2) (Case C-271/91) [1993] ECR I-4367 Europe circa 1993 flag 27
Maurice v France [2006] ECHR 639; (2006) 42 EHRR 42 European Court of Human Rights Europe 21 Jun 2006 BAILII flag 6
Mellacher v Austria (1989) 12 EHRR 391 European Court of Human Rights Europe circa 1989 flag 66
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
Mulder [1988] ECR 2321 Europe circa 1988 flag 63
MyTravel [2005] EUECJ C-291/03; [2005] ECR I-8477; [2005] CEC 782 Court of Justice of the European Communities Europe 6 Oct 2005 BAILII flag 15
National and Provincial Building Society v United Kingdom [1997] ECHR 87; (1998) 25 EHRR 127 European Court of Human Rights Europe 23 Oct 1997 BAILII flag 70
PCS v Minister for the Civil Service [2011] EWHC 2041 High Court of England and Wales United Kingdom - England and Wales circa 2011 BAILII flag 2
R (Clays Lane Housing Co-operative Ltd) v Housing Corporation [2004] EWCA Civ 1658; [2005] 1 WLR 2229; [2004] All ER (D) 112 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2004 BAILII flag 19
R (Lumsdon) v Legal Services Board [2015] UKSC 41; [2016] AC 697; [2015] 3 WLR 121 United Kingdom Supreme Court United Kingdom 24 Jun 2015 BAILII flag 131
R (Sinclair Collis Ltd) v Secretary of State for Health [2011] EWCA Civ 437; [2012] QB 394; [2012] 2 WLR 304; (2011) 123 BMLR 36; 24 Act 2009; [2011] All ER (D) 142 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 17 Jun 2011 BAILII flag 37
San Giorgio [1983] EUECJ R-199/82; [1983] ECR 3595 Court of Justice of the European Communities Europe 9 Nov 1983 BAILII flag 103
Schlossstraà e [2000] EUECJ C-396/98; [2000] ECR I-4279 Court of Justice of the European Communities Europe 8 Jun 2000 BAILII flag 21
Scordino v Italy (No 1) [2006] ECHR 276; (2007) 45 EHRR 7 European Court of Human Rights Europe 29 Mar 2006 BAILII flag 18
Stec v UK (2006) 20 BHRC 348 circa 2006 LexisNexis 4
Test Claimants in the FII Group Litigation [2006] EUECJ C-446/04; [2006] ECR I-11753 Court of Justice of the European Communities Europe 12 Dec 2006 BAILII flag 71
Test Claimants in the FII Group Litigation v Commissioners of Inland Revenue [2013] EWHC 3757 High Court of England and Wales United Kingdom - England and Wales circa 2013 BAILII flag
Test Claimants in the FII Group Litigation v Inland Revenue Commissioners [2014] EWCA Civ 1214; [2014] All ER (D) 76 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 2 Sep 2014 BAILII flag 4
Unión de Pequeà os Agricultores v Council [2002] EUECJ C-50/00P; [2002] ECR I-6677 Court of Justice of the European Communities Europe 25 Jul 2002 BAILII flag 86
Wells) v Secretary of State for Transport, Local Government and the Regions (Case C-201/02) [2005] All ER (EC) 323; [2004] ECR I-723 Europe circa 2004 LexisNexis flag 2
Wine World Handels GmbH v Abgabenberufungskommission (Case C-147/01) [2005] All ER (EC) 224 Europe circa 2005 LexisNexis flag 7
ZZ v Secretary of State for the Home Department [2011] EWCA Civ 440 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 19 Apr 2011 BAILII flag 7
2 Act 2015 2 Act 2015 United Kingdom circa 2015 flag 16

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