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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
Universale-Bau	[2002] EUECJ C-470/99; [2002] ECR I-11617	Court of Justice of the European Communities	Europe	12 Dec 2002	BAILII		64
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
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
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
An Taoiseach v Commissioner for Environmental Information	[2010] IEHC 241	High Court of Ireland	Republic of Ireland	4 Jun 2010	BAILII		3
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
General Motors Acceptance Corporation (UK) PLC v Revenue & Customs	[2007] UKVAT V19989	VAT & Duties Tribunals	United Kingdom	26 Jan 2007	BAILII		1
VALE Epitesi kft	[2012] EUECJ C-378/10	Court of Justice of the European Communities	Europe	12 Jul 2012	BAILII
Filipiak (Free movement of persons)	[2009] EUECJ C-314/08	Court of Justice of the European Communities	Europe	19 Nov 2009	BAILII
Nadasdi (Taxation)	[2006] EUECJ C-290/05; [2007] 1 CMLR 21	Court of Justice of the European Communities	Europe	5 Oct 2006	BAILII
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 †
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
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
Solred v Administración General del Estado	[1998] ECR I-937		Europe	circa 1998			12
FMC	[1996] ECR I-389		Europe	circa 1996			12
Debus	[1992] EUECJ C-13/91; [1992] ECR I-3617	Court of Justice of the European Communities	Europe	4 Jun 1992	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
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
An Taoiseach v Commissioner for Environmental Information	[2010] IEHC 241	High Court of Ireland	Republic of Ireland	4 Jun 2010	BAILII		3
L ck v Hauptzollamt Köln-Rheinau	[1968] ECR 245		Europe	circa 1968			3
Procureur de la République v Wilner	[1980] ECR 3673		Europe	circa 1980			2
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
General Motors Acceptance Corporation (UK) PLC v Revenue & Customs	[2007] UKVAT V19989	VAT & Duties Tribunals	United Kingdom	26 Jan 2007	BAILII		1
VALE Epitesi kft	[2012] EUECJ C-378/10	Court of Justice of the European Communities	Europe	12 Jul 2012	BAILII
Filipiak (Free movement of persons)	[2009] EUECJ C-314/08	Court of Justice of the European Communities	Europe	19 Nov 2009	BAILII
Nadasdi (Taxation)	[2006] EUECJ C-290/05; [2007] 1 CMLR 21	Court of Justice of the European Communities	Europe	5 Oct 2006	BAILII
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