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Harnas & Helm

[1997] EUECJ C-80/95; [1997] ECR I-745

Court of Justice of the European Communities

Europe

6th February, 1997

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioners for His Majesty's Revenue and Customs v Hotel La Tour Ltd (Rev1)	[2024] EWCA Civ 564	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2024	BAILII
Alternative Investment Strategies Ltd v HMRC	[2020] UKFTT 19	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	10 Jan 2020	BAILII
Tower Resources plc v HMRC	[2019] UKFTT 442	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Jul 2019	BAILII
Revenue and Customs Comrs v Chancellor, Masters and Scholars of the University of Cambridge	[2018] EWCA Civ 568	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	27 Mar 2018	BAILII
ING Intermediate Holdings Ltd v Revenue & Customs	[2016] UKUT 298	United Kingdom Upper Tribunal	United Kingdom	5 Jul 2016	BAILII
Fazenda Publica, v Ministerio Publico	[2012] EUECJ C-496/11	Court of Justice of the European Communities	Europe	6 Sep 2012	BAILII
AB SKF (Taxation)	[2009] EUECJ C-29/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII
AB SKF (Taxation)	[2009] EUECJ C-29/08_O	Court of Justice of the European Communities	Europe	12 Feb 2009	BAILII
N	[2006] EUECJ C-470/04; [2007] CEC 98; [2006] ECR I-7409; [2006] 3 CMLR 49	Court of Justice of the European Communities	Europe	7 Sep 2006	BAILII
BBL	[2004] EUECJ C-8/03; [2004] ECR I-10157; [2004] CEC 485	Court of Justice of the European Communities	Europe	21 Oct 2004	BAILII
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
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
KapHag Renditefonds 35 Spreecenter Berlin-Hellersdorf 3 Tanche GbR (Taxation)	[2003] EUECJ C-442/01	Court of Justice of the European Communities	Europe	26 Jun 2003	BAILII
Cibo Participations (Taxation)	[2001] EUECJ C-16/00	Court of Justice of the European Communities	Europe	27 Sep 2001	BAILII
Welthgrove BV v Staatssecretaris van Financien	[2001] EUECJ C-102/00	Court of Justice of the European Communities	Europe	12 Jul 2001	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1997] Page I-00745	[1997] Page I-00745		United Kingdom	circa 1997
Régie dauphinoise	[1996] EUECJ C-306/94; [1996] ECR I-3695	Court of Justice of the European Communities	Europe	11 Jul 1996	BAILII
Wellcome Trust	[1996] EUECJ C-155/94; [1996] ECR I-3013	Court of Justice of the European Communities	Europe	20 Jun 1996	BAILII
Sofitam	[1993] EUECJ C-333/91; [1993] ECR I-3513	Court of Justice of the European Communities	Europe	22 Jun 1993	BAILII
Polysar Investments Netherlands	[1991] EUECJ C-60/90; [1991] ECR I-3111	Court of Justice of the European Communities	Europe	20 Jun 1991	BAILII
Van Tiem	[1990] EUECJ C-186/89; [1990] ECR I-4363	Court of Justice of the European Communities	Europe	4 Dec 1990	BAILII

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