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Incoge '90     15

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Investment Trust Companies v Revenue and Customs Commissioners	[2017] UKSC 29; [2018] AC 275; [2017] 3 All ER 113; [2017] 2 WLR 1200	United Kingdom Supreme Court	United Kingdom	11 Apr 2017	BAILII		106
Littlewoods Ltd v HMRC	[2015] EWCA Civ 515	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 May 2015	BAILII		12
Investment Trust Companies	[2015] EWCA Civ 82	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Feb 2015	BAILII		11
Littlewoods Retail Ltd v Her Majesty's Commissioners for Revenue and Customs	[2012] EUECJ C-591/10	Court of Justice of the European Communities	Europe	19 Jul 2012	BAILII		1
VALE Epitesi kft	[2012] EUECJ C-378/10	Court of Justice of the European Communities	Europe	12 Jul 2012	BAILII
An Taoiseach v Commissioner for Environmental Information	[2010] IEHC 241	High Court of Ireland	Republic of Ireland	4 Jun 2010	BAILII		3
Filipiak (Free movement of persons)	[2009] EUECJ C-314/08	Court of Justice of the European Communities	Europe	19 Nov 2009	BAILII
FJ Chalke Ltd v Revenue and Customs Commissioners	[2009] EWHC 952 (Ch); [2009] BVC 486	High Court of England and Wales	United Kingdom - England and Wales	8 May 2009	BAILII		14
General Motors Acceptance Corporation (UK) PLC v Revenue & Customs	[2007] UKVAT V19989	VAT & Duties Tribunals	United Kingdom	26 Jan 2007	BAILII		1
Nadasdi (Taxation)	[2006] EUECJ C-290/05; [2007] 1 CMLR 21	Court of Justice of the European Communities	Europe	5 Oct 2006	BAILII
Local Authorities Mutual Investment Trust v Customs and Excise Commissioners	[2003] EWHC 2766 (Ch); [2004] BVC 379; [2004] BTC 5319; [2003] STI 2184	High Court of England and Wales	United Kingdom - England and Wales	21 Nov 2003	BAILII		9
Universale-Bau	[2002] EUECJ C-470/99; [2002] ECR I-11617	Court of Justice of the European Communities	Europe	12 Dec 2002	BAILII		64
University of Sussex v Customs and Excise	[2001] EWHC Ch 485; [2001] EWHC 485 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	10 Oct 2001	BAILII
Roquette Freres (Principles of Community law)	[2000] EUECJ C-88/99	Court of Justice of the European Communities	Europe	28 Nov 2000	BAILII
Commissioners Of Customs & Excise And Gil Insurance Ltd Respondants; UK Consumer Electronics Ltd; Consumer Electronics Insurance Co Ltd; Direct Vision Rentals Ltd; Homecare Insurance Ltd and Pinnacle Insurance PLC	[1999] EWHC Admin 825	High Court of England and Wales	United Kingdom - England and Wales	26 Oct 1999	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Edis v Ministero delle Finanze	[1998] ECR I-0000		Europe	circa 1998			43
Solred v Administración General del Estado	[1998] ECR I-937		Europe	circa 1998			12
Fantask A/S v Industriministeriet (Erhvervsministeriet) (Case C-188/95)	[1997] EUECJ C-188/95; [1998] CEC 359; [1998] All ER (EC) 1; [1998] 1 CMLR 473; [1997] ECR I-6783	Court of Justice of the European Communities	Europe	2 Dec 1997	BAILII		57
Dorsch Consult	[1997] EUECJ C-54/96; [1997] ECR I-4961	Court of Justice of the European Communities	Europe	17 Sep 1997	BAILII		47
Seim	[1996] EUECJ C-446/93; [1996] ECR I-73	Court of Justice of the European Communities	Europe	18 Jan 1996	BAILII		20
FMC	[1996] ECR I-389		Europe	circa 1996			12
Peterbroeck	[1995] EUECJ C-312/93; [1996] All ER (EC) 242; [1996] 1 CMLR 793; [1995] ECR I-4599	Court of Justice of the European Communities	Europe	14 Dec 1995	BAILII		94
Levy	[1993] EUECJ C-158/91; [1993] ECR I-4287	Court of Justice of the European Communities	Europe	2 Aug 1993	BAILII		17
Ponente Carni and Cispadana Costruzioni	[1993] EUECJ C-71/91; [1993] ECR I-1915	Court of Justice of the European Communities	Europe	20 Apr 1993	BAILII		29
Debus	[1992] EUECJ C-13/91; [1992] ECR I-3617	Court of Justice of the European Communities	Europe	4 Jun 1992	BAILII		12
Bozzetti v Invernizzi	[1985] EUECJ R-179/84; [1986] 2 CMLR 246; [1985] ECR 2301	Court of Justice of the European Communities	Europe	9 Jul 1985	BAILII		24
Denkavit italiana	[1980] ECR 1205		Europe	circa 1980			53
Procureur de la République v Wilner	[1980] ECR 3673		Europe	circa 1980			2
Simmenthal	[1978] EUECJ R-106/77; [1978] ECR 629; [1978] 3 CMLR 263	Court of Justice of the European Communities	Europe	9 Mar 1978	BAILII		166
Rewe	[1976] EUECJ R-33/76; [1977] 1 CMLR 533; [1976] ECR 1989	Court of Justice of the European Communities	Europe	16 Dec 1976	BAILII		144
Comet	[1976] ECR 2043		Europe	circa 1976			61
L ck v Hauptzollamt Köln-Rheinau	[1968] ECR 245		Europe	circa 1968			3
Costa v Enel	[1964] EUECJ C-6/64; [1964] CMLR 425; [1964] ECR 585	Court of Justice of the European Communities	Europe	15 Jul 1964	BAILII		111