Linneweber and Akritidis 29

[2005] EUECJ C45302; [2005] 1 CMLR 53; [2005] ECR I-1131; [2005] CEC 548

Court of Justice of the European Communities

Europe

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Transportes Jordi Besora v Generalitat de Catalunya (Judgment of the Court)	[2014] EUECJ C-82/12	Court of Justice of the European Communities	Europe	27 Feb 2014	BAILII
ATP PensionService (Advocate General's opinion)	[2013] EUECJ C-464/12	Court of Justice of the European Communities	Europe	12 Dec 2013	BAILII
Wheels Common Investment Fund Trustees Ltd, v Commissioners for Her Majesty's Revenue and Customs	[2013] EUECJ C-424/11	Court of Justice of the European Communities	Europe	7 Mar 2013	BAILII
Finanzamt Steglitz v Ines Zimmermann	[2012] EUECJ C-174/11	Court of Justice of the European Communities	Europe	15 Nov 2012	BAILII	1
International Air Transport Association v Civil Aviation Authority	[2012] EUECJ C-581/10	Court of Justice of the European Communities	Europe	23 Oct 2012	BAILII
FIM Santander Top 25 Euro Fi (Articles 63 TFEU and 65 TFEU)	[2012] EUECJ C-338/11	Court of Justice of the European Communities	Europe	10 May 2012	BAILII
Deutsche Bank (Sixth VAT Directive)	[2012] EUECJ C-33/11_O	Court of Justice of the European Communities	Europe	26 Apr 2012	BAILII
Rank Group (Taxation)	[2011] EUECJ C-260/10	Court of Justice of the European Communities	Europe	10 Nov 2011	BAILII
Rank Group (Taxation)	[2011] EUECJ C-259/10	Court of Justice of the European Communities	Europe	10 Nov 2011	BAILII	1
Flughafen Koln v Bonn (Taxation)	[2008] EUECJ C-226/07	Court of Justice of the European Communities	Europe	17 Jul 2008	BAILII
Kempter	[2008] EUECJ C-2/06; [2008] ECR I-411	Court of Justice of the European Communities	Europe	12 Feb 2008	BAILII	25
Marks & Spencer (Taxation)	[2007] EUECJ C-309/06_O	Court of Justice of the European Communities	Europe	13 Dec 2007	BAILII
JP Morgan Fleming Claverhouse Investment Trust and The Association of Investment Trust Companies	[2007] EUECJ C-363/05; [2007] ECR I-5517	Court of Justice of the European Communities	Europe	28 Jun 2007	BAILII	30
Meilicke	[2007] EUECJ C-292/04; [2007] ECR I-1835	Court of Justice of the European Communities	Europe	6 Mar 2007	BAILII	20
VDP Dental Laboratory (Taxation)	[2006] EUECJ C-401/05	Court of Justice of the European Communities	Europe	14 Dec 2006	BAILII
Meilicke (Free movement of capital)	[2006] EUECJ C-292/04	Court of Justice of the European Communities	Europe	5 Oct 2006	BAILII
Turn- und Sportunion Waldburg	[2006] EUECJ C-246/04; [2006] ECR I-589	Court of Justice of the European Communities	Europe	12 Jan 2006	BAILII	16
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	15
Westland Horticulture Ltd v Revenue & Customs (VALUE ADDED TAX - zero-rating)	[2019] UKFTT 480	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2019	BAILII
Taylor Clark Leisure plc v Revenue and Customs Commissioners	[2018] UKSC 35; [2018] 1 WLR 3803	United Kingdom Supreme Court	United Kingdom	11 Jul 2018	BAILII	9
Grattan PLC v Revenue & Customs	[2013] UKFTT 488	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Sep 2013	BAILII
Isle of Wight Council v Revenue & Customs	[2012] UKFTT 648	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Oct 2012	BAILII	1
Rank Group PLC v Revenue & Customs	[2009] UKFTT 363	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Dec 2009	BAILII	3
Rank Group Ltd v Revenue & Customs	[2008] UKVAT V20777	VAT & Duties Tribunals	United Kingdom	19 Aug 2008	BAILII
Rank Group plc v Revenue & Customs	[2008] UKVAT V20688; [2008] V & DR 235; [2008] BVC 2482	VAT & Duties Tribunals	United Kingdom	27 May 2008	BAILII
Leisure, Independence, Friendship and Enablement Services Ltd v HMRC	[2020] EWCA Civ 452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Mar 2020	BAILII	3
United Biscuits (Pension Trustees) Ltd v Revenue And Customs	[2017] EWHC 2895 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	30 Nov 2017	BAILII	1
Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners	[2014] EWCA Civ 773	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Jun 2014	BAILII	8
Taylor Clark Leisure Plc v HM Revenue and Customs	[2016] ScotCS CSIH_54	Scottish Court of Session	United Kingdom - Scotland	14 Jul 2016	BAILII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text	Citation Index
Becker	[1982] EUECJ R-8/81; [1982] ECR 53; [1982] 1 CMLR 499	Court of Justice of the European Communities	Europe	19 Jan 1982	BAILII	128
Westland Horticulture Ltd v Revenue & Customs (VALUE ADDED TAX - zero-rating)	[2019] UKFTT 480	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2019	BAILII
Taylor Clark Leisure plc v Revenue and Customs Commissioners	[2018] UKSC 35; [2018] 1 WLR 3803	United Kingdom Supreme Court	United Kingdom	11 Jul 2018	BAILII	9
Grattan PLC v Revenue & Customs	[2013] UKFTT 488	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Sep 2013	BAILII
Isle of Wight Council v Revenue & Customs	[2012] UKFTT 648	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Oct 2012	BAILII	1
Rank Group PLC v Revenue & Customs	[2009] UKFTT 363	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Dec 2009	BAILII	3
Rank Group Ltd v Revenue & Customs	[2008] UKVAT V20777	VAT & Duties Tribunals	United Kingdom	19 Aug 2008	BAILII
Rank Group plc v Revenue & Customs	[2008] UKVAT V20688; [2008] V & DR 235; [2008] BVC 2482	VAT & Duties Tribunals	United Kingdom	27 May 2008	BAILII
Leisure, Independence, Friendship and Enablement Services Ltd v HMRC	[2020] EWCA Civ 452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Mar 2020	BAILII	3
United Biscuits (Pension Trustees) Ltd v Revenue And Customs	[2017] EWHC 2895 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	30 Nov 2017	BAILII	1
Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners	[2014] EWCA Civ 773	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Jun 2014	BAILII	8
Taylor Clark Leisure Plc v HM Revenue and Customs	[2016] ScotCS CSIH_54	Scottish Court of Session	United Kingdom - Scotland	14 Jul 2016	BAILII

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