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Halifax     101

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Elphysic Ltd v Revenue And Customs (VAT / NIC - Mini-umbrella companies (MUCs))	[2024] UKFTT 291	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	27 Mar 2024	BAILII
EM v The Minister for Justice and Equality (Approved)	[2024] IESC 3	Supreme Court of Ireland	Republic of Ireland	21 Feb 2024	BAILII
Impact Contracting Solutions Ltd v HM Revenue and Customs (VALUE ADDED TAX - preliminary issues - scope of 'Ablessio' principle in relation to HMRC's powers to remove registration of person for VAT where that person has facilitated VAT fraud of another)	[2023] UKUT 215	United Kingdom Upper Tribunal	United Kingdom	1 Sep 2023	BAILII		1
Ea052932020 & Ea052922020	[2023] UKAITUR EA052932020		United Kingdom	6 Apr 2023	BAILII
IMPACT CONTRACTING SOLUTIONS Ltd v Revenue & Customs (VAT - preliminary issue - whether Ablessio principle only applicable to party committing VAT fraud itself)	[2022] UKFTT 47	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Feb 2022	BAILII		1
Vieira Ltd v O'Donagain (Approved)	[2021] IECA 334	Irish Competition Authority	Republic of Ireland	15 Dec 2021	BAILII		2
R (on the application of S &S Consulting Services (UK) Ltd v HMRC	[2021] EWHC 3174 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	26 Nov 2021	BAILII		3
Target Group Ltd v Her Majesty's Revenue And Customs	[2021] EWCA Civ 1043	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 Jul 2021	BAILII		1
PNS v Minister for Justice	[2020] IESC 11	Supreme Court of Ireland	Republic of Ireland	31 Mar 2020	BAILII		14
American Express Services Europe Ltd v Revenue and Customs Commissioners	[2019] UKFTT 548	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 Aug 2019	BAILII		3
Sandhamtrading (t/a Premier Metals Leeds) v Revenue & Customs (VAT - INPUT TAX : Other)	[2019] UKFTT 218	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Apr 2019	BAILII		2
FMX Food Merchants Import Export Co Ltd v HMRC	[2018] EWCA Civ 2401	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	30 Oct 2018	BAILII		2
R (oao Gureckis) v Secretary of State for the Home Department	[2017] EWHC 3298 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	14 Dec 2017	BAILII		4
Park LLP v HMRC	[2017] UKFTT 217	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Mar 2017	BAILII		3
Butt v Revenue & Customs (VAT - PENALTIES : Evasion)	[2015] UKFTT 510	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Oct 2015	BAILII
Global Cellular v Revenue & Customs	[2015] UKFTT 226	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	28 May 2015	BAILII		1
AA015192009	[2015] UKAITUR AA015192009		United Kingdom	16 Mar 2015	BAILII
Fonecomp Ltd v HMRC	[2015] EWCA Civ 39	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	3 Feb 2015	BAILII		34
Umaad Butt v Revenue & Customs	[2014] UKFTT 490	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	20 May 2014	BAILII		2
Torresi Consiglio dell’Ordine degli Avvocati di Macerata (Opinion)	[2014] EUECJ C-59/13_O	Court of Justice of the European Communities	Europe	10 Apr 2014	BAILII
Littlewoods Retail Ltd v Revenue and Customs Commissioners	[2014] EWHC 868 (Ch)	High Court of England and Wales	United Kingdom - England and Wales	28 Mar 2014	BAILII		36
SICES (Judgment of the Court)	[2014] EUECJ C-155/13	Court of Justice of the European Communities	Europe	13 Mar 2014	BAILII
Dixons Retail plc v Commissioners for Her Majesty's Revenue and Customs	[2013] EUECJ C-494/12	Court of Justice of the European Communities	Europe	21 Nov 2013	BAILII
Abbott International Trading Ltd v Revenue & Customs	[2013] UKFTT 504	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	24 Sep 2013	BAILII		1
Slancheva sila EOOD v Izpalnitelen direktor na Darzhaven fond'Zemedelie' Razplashtatelna agentsia	[2013] EUECJ C-434/12	Court of Justice of the European Communities	Europe	12 Sep 2013	BAILII
Le Credit Lyonnais v Ministre du Budget, des Comptes publics et de la Reforme de l'Etat	[2013] EUECJ C-388/11	Court of Justice of the European Communities	Europe	12 Sep 2013	BAILII		1
HMRC v Paul Newey	[2013] EUECJ C-653/11	Court of Justice of the European Communities	Europe	20 Jun 2013	BAILII		2
University Of Huddersfield Higher Education Corporation v Revenue & Customs (VAT-input tax-abuse of rights)	[2013] UKFTT 429	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	29 Apr 2013	BAILII		1
Martin Y Paz Diffusion SA v David Depuydt, Fabriek van Maroquinerie Gauquie NV	[2013] EUECJ C-661/11	Court of Justice of the European Communities	Europe	18 Apr 2013	BAILII
Valsts ienemumu dienests v Ablessio SIA	[2013] EUECJ C-527/11	Court of Justice of the European Communities	Europe	14 Mar 2013	BAILII
Stroy trans EOOD v Direktor na Direktsia	[2013] EUECJ C-642/11	Court of Justice of the European Communities	Europe	31 Jan 2013	BAILII		1
LVK - 56 Eood	[2013] EUECJ C-643/11	Court of Justice of the European Communities	Europe	31 Jan 2013	BAILII		2
Bonik EOOD v Direktor na Direktsia	[2012] EUECJ C-285/11	Court of Justice of the European Communities	Europe	6 Dec 2012	BAILII		1
Kingdom of Spain, v European Commission	[2012] EUECJ T-76/11	Court of Justice of the European Communities	Europe	21 Nov 2012	BAILII
Danove riadite'stvo Slovenskej republiky v Profitube spol s r o	[2012] EUECJ C-165/11	Court of Justice of the European Communities	Europe	8 Nov 2012	BAILII
Valeri Hariev Belov	[2012] EUECJ C-394/11	Court of Justice of the European Communities	Europe	20 Sep 2012	BAILII
Gabor Toth v Nemzeti Ado- es Vamhivatal Eszak-magyarorszagi Regionalis Ado Foigazgatosag a	[2012] EUECJ C-324/11	Court of Justice of the European Communities	Europe	6 Sep 2012	BAILII		2
A Oy	[2012] EUECJ C-33/11	Court of Justice of the European Communities	Europe	19 Jul 2012	BAILII
Pétér D vid v Nemzeti Adó-és V mhivatal Dél-dun ntúli Region lis Adó F ő igazgatós ga	[2012] EUECJ C-80/11	Court of Justice of the European Communities	Europe	21 Jun 2012	BAILII		7
TETS Haskovo	[2012] EUECJ C-234/11	Court of Justice of the European Communities	Europe	14 Jun 2012	BAILII
3M Italia (Direct taxation)	[2012] EUECJ C-417/10	Court of Justice of the European Communities	Europe	29 Mar 2012	BAILII
Klub OOD (VAT)v Direktor na Direktsia	[2012] EUECJ C-153/11	Court of Justice of the European Communities	Europe	22 Mar 2012	BAILII
Papajorgji (EEA spouse - marriage of convenience) Greece	[2012] UKUT 38; [2012] Imm AR 447	United Kingdom Upper Tribunal	United Kingdom	6 Jan 2012	BAILII		222
Afrasiabi (French Text)	[2011] EUECJ C-72/11	Court of Justice of the European Communities	Europe	21 Dec 2011	BAILII
FOGGIA-Sociedade Gestora de Participacoes Sociais (Taxation)	[2011] EUECJ C-126/10	Court of Justice of the European Communities	Europe	10 Nov 2011	BAILII
Tanoarch (Taxation)	[2011] EUECJ C-504/10	Court of Justice of the European Communities	Europe	27 Oct 2011	BAILII
Oguz (External relations)	[2011] EUECJ C-186/10_0	Court of Justice of the European Communities	Europe	14 Apr 2011	BAILII
Bog (Taxation)	[2011] EUECJ C-497/09	Court of Justice of the European Communities	Europe	10 Mar 2011	BAILII
Bog (Taxation)	[2011] EUECJ C-502/09	Court of Justice of the European Communities	Europe	10 Mar 2011	BAILII
Bog (Taxation)	[2011] EUECJ C-499/09	Court of Justice of the European Communities	Europe	10 Mar 2011	BAILII
Bog (Taxation)	[2011] EUECJ C-501/09	Court of Justice of the European Communities	Europe	10 Mar 2011	BAILII
Budejovicky Budvar (Approximation of laws)	[2011] EUECJ C-482/09_O	Court of Justice of the European Communities	Europe	3 Feb 2011	BAILII
RBS Deutschland Holdings (Taxation)	[2010] EUECJ C-277/09	Court of Justice of the European Communities	Europe	22 Dec 2010	BAILII
Bozkurt (External relations)	[2010] EUECJ C-303/08	Court of Justice of the European Communities	Europe	22 Dec 2010	BAILII
Weald Leasing (Taxation)	[2010] EUECJ C-103/09	Court of Justice of the European Communities	Europe	22 Dec 2010	BAILII
X (Taxation)	[2010] EUECJ C-84/09	Court of Justice of the European Communities	Europe	18 Nov 2010	BAILII
Oasis East (Taxation)	[2010] EUECJ C-395/09	Court of Justice of the European Communities	Europe	30 Sep 2010	BAILII
Profaktor Kulesza, Frankowski, Jozwiak, Orlowski (anciennement Profaktor Kulesza, Frankowski, Trzaska) (Taxation)	[2010] EUECJ C-188/09	Court of Justice of the European Communities	Europe	29 Jul 2010	BAILII
Mobilx Ltd v HMRC	[2010] EWCA Civ 517; [2010] BVC 638	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	12 May 2010	BAILII		181
X (Taxation)	[2010] EUECJ C-84/09_O	Court of Justice of the European Communities	Europe	6 May 2010	BAILII
Commission v France (Taxation)	[2010] EUECJ C-94/09	Court of Justice of the European Communities	Europe	6 May 2010	BAILII		1
HM Revenue and Customs v The Atrium Club Ltd	[2010] EWHC 970 (Ch); [2010] BVC 661	High Court of England and Wales	United Kingdom - England and Wales	5 May 2010	BAILII		4
Menolly Homes Ltd v The Appeal Commissioners	[2010] IEHC 49	High Court of Ireland	Republic of Ireland	26 Feb 2010	BAILII		19
Graphic Procede (Taxation)	[2010] EUECJ C-88/09	Court of Justice of the European Communities	Europe	11 Feb 2010	BAILII
Harms (Agriculture)	[2010] EUECJ C-434/08_O	Court of Justice of the European Communities	Europe	4 Feb 2010	BAILII
[2010] 2 CMLR 40	[2010] 2 CMLR 40		Europe	circa 2010	BAILII
[2010] 2 CMLR 34	[2010] 2 CMLR 34		Europe	circa 2010	BAILII
AB SKF (Taxation)	[2009] EUECJ C-29/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII		1
Fallimento Olimpiclub (Taxation)	[2009] EUECJ C-2/08	Court of Justice of the European Communities	Europe	3 Sep 2009	BAILII		2
Sonmez v Secretary of State for the Home Department	[2009] EWCA Civ 582; [2010] INLR 85	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	17 Jun 2009	BAILII		6
Speciality Produce Ltd v Secretary of State for the Environment, Food and Rural Affairs	[2009] EWHC 1245 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	5 Jun 2009	BAILII		1
Vodafone 2 v HMRC	[2009] EWCA Civ 446; [2010] 2 WLR 288; [2010] BLR 96; [2009] STI 1795; [2009] BTC 273	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	22 May 2009	BAILII		77
Fallimento Olimpiclub (Taxation)	[2009] EUECJ C-2/08_O	Court of Justice of the European Communities	Europe	24 Mar 2009	BAILII
Milk Supplies Ltd v Department for Environment Food & Rural Affairs	[2009] EWHC 503 (QB)	High Court of England and Wales	United Kingdom - England and Wales	20 Mar 2009	BAILII		4
Hadadi (Area of Freedom, Security and Justice)	[2009] EUECJ C-168/08_O	Court of Justice of the European Communities	Europe	12 Mar 2009	BAILII
University of Cambridge v HMRC	[2009] EWHC 434 (Ch); [2009] BVC 277; [2009] BTC 5278	High Court of England and Wales	United Kingdom - England and Wales	10 Mar 2009	BAILII		6
Commission v Spain (Taxation)	[2009] EUECJ C-397/07_O	Court of Justice of the European Communities	Europe	5 Mar 2009	BAILII
Low , R (on the application of) v Secretary of State for the Home Department	[2009] EWHC 35 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	21 Jan 2009	BAILII		2
Cartesio	[2008] EUECJ C-210/06_O; [2009] All ER (EC) 269; [2008] ECR I-9641		Europe	22 May 2008	BAILII
Isle of Wight Council	[2008] EUECJ C-288/07; [2008] ECR I-7203	Court of Justice of the European Communities	Europe	16 Sep 2008	BAILII		14
Sosnowska	[2008] EUECJ C-25/07; [2008] ECR I-5129	Court of Justice of the European Communities	Europe	10 Jul 2008	BAILII		12
Cussens v Brosnan	[2008] IEHC 169	High Court of Ireland	Republic of Ireland	11 Jun 2008	BAILII		7
Cartesio	[2008] EUECJ C-210/06_O; [2009] All ER (EC) 269; [2008] ECR I-9641	Court of Justice of the European Communities	Europe	22 May 2008	BAILII		21
Ampliscientifica & Amplifin (Taxation)	[2008] EUECJ C-162/07	Court of Justice of the European Communities	Europe	22 May 2008	BAILII		1
Heinrich (Law governing the institutions)	[2008] EUECJ C-345/06	Court of Justice of the European Communities	Europe	10 Apr 2008	BAILII
Ecotrade (Taxation)	[2008] EUECJ C-96/07_O	Court of Justice of the European Communities	Europe	13 Mar 2008	BAILII
Sosnowska (Taxation)	[2008] EUECJ C-25/07_O	Court of Justice of the European Communities	Europe	26 Feb 2008	BAILII
Ministero delle Finanze v Part Service (Taxation)	[2008] EUECJ C-425/06; [2008] ECR I-897	Court of Justice of the European Communities	Europe	21 Feb 2008	BAILII		28
Ing Auer	[2007] EUECJ C-251/06; [2007] ECR I-9689	Court of Justice of the European Communities	Europe	8 Nov 2007	BAILII		5
Aldogan	[2007] EWHC 2586 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	24 Oct 2007	BAILII		2
Teleos (Taxation)	[2007] EUECJ C-409/04	Court of Justice of the European Communities	Europe	27 Sep 2007	BAILII		2
Collée (Taxation)	[2007] EUECJ C-146/05	Court of Justice of the European Communities	Europe	27 Sep 2007	BAILII
Tum & Dari (External relations)	[2007] EUECJ C-16/05	Court of Justice of the European Communities	Europe	20 Sep 2007	BAILII		1
Kofoed (Taxation)	[2007] EUECJ C-321/05	Court of Justice of the European Communities	Europe	5 Jul 2007	BAILII
Planzer Luxembourg (Taxation)	[2007] EUECJ C-73/06	Court of Justice of the European Communities	Europe	28 Jun 2007	BAILII
ROM-projecten	[2007] EUECJ C-158/06; [2007] 3 CMLR 21; [2007] ECR I-5103	Court of Justice of the European Communities	Europe	21 Jun 2007	BAILII		11
Commission v Greece	[2007] EUECJ C-178/05; [2007] ECR I-4185	Court of Justice of the European Communities	Europe	7 Jun 2007	BAILII		8
Aktiebolaget NN (Taxation)	[2006] EUECJ C-111/05	Court of Justice of the European Communities	Europe	14 Sep 2006	BAILII
Kittel (Taxation)	[2006] EUECJ C-440/04	Court of Justice of the European Communities	Europe	6 Jul 2006	BAILII		1
Kittel (Taxation)	[2006] EUECJ C-439/04	Court of Justice of the European Communities	Europe	6 Jul 2006	BAILII		4

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Tax Advantages for Bungling Trustees"	(2009) 7 E-Journal of Tax Research 54	Bhandari, Monica	Australia	circa 2009	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commission v Spain	[2006] ECR I-0000		Europe	circa 2006			196
Fini H	[2005] EUECJ C-32/03; [2005] ECR I-1599; [2005] CEC 638; [2005] 2 CMLR 20	Court of Justice of the European Communities	Europe	3 Mar 2005	BAILII		46
Bioid v Ohim	[2005] ECR I-0000		Europe	circa 2005			135
He	[2005] ECR I-3123		Europe	circa 2005			20
Sudholz	[2004] EUECJ C1701; [2004] 2 CMLR 31; [2004] ECR I-4243; [2004] CEC 377	Court of Justice of the European Communities	Europe	circa 2004	BAILII		13
Gemeente Leusden and Holin Groep	[2004] ECR I-5337		Europe	circa 2004			55
Zita Modes	[2003] EUECJ C-497/01; [2003] ECR I-14393	Court of Justice of the European Communities	Europe	27 Nov 2003	BAILII		20
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		25
Payroll	[2002] EUECJ C-79/01; [2002] ECR I-8923	Court of Justice of the European Communities	Europe	17 Oct 2002	BAILII		11
Netherlands v Council	[2001] EUECJ C-301/97; [2001] ECR I-8853	Court of Justice of the European Communities	Europe	22 Nov 2001	BAILII		29
Abbey National	[2001] EUECJ C40898; [2001] All ER (EC) 385; [2001] ECR I-1361; [2001] CEC 80; [2001] 2 CMLR 28	Court of Justice of the European Communities	Europe	circa 2001	BAILII		25
Cibo Participations	[2001] ECR I-6663		Europe	circa 2001			25
Cantor Fitzgerald International	[2001] EUECJ C10899; [2001] 3 CMLR 56; [2001] ECR I-7257	Court of Justice of the European Communities	Europe	circa 2001	BAILII		33
Emsland-Stà rke	[2000] EUECJ C-110/99; [2000] ECR I-11569	Court of Justice of the European Communities	Europe	14 Dec 2000	BAILII		70
Commission v Greece	[2000] EUECJ C-260/98; [2000] ECR I-6537	Court of Justice of the European Communities	Europe	12 Sep 2000	BAILII		13
Schlossstraà e	[2000] EUECJ C-396/98; [2000] ECR I-4279	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		21
Midland Bank	[2000] EUECJ C-98/98; [2000] ECR I-4177	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		26
Diamantis	[2000] EUECJ C-373/97; [2001] 3 CMLR 41; [2000] ECR I-1705	Court of Justice of the European Communities	Europe	23 Mar 2000	BAILII		40
Gabalfrisa	[2000] EUECJ C-110/98; [2000] ECR I-1577	Court of Justice of the European Communities	Europe	21 Mar 2000	BAILII		66
Breitsohl	[2000] ECR I-4321		Europe	circa 2000			25
Schmeink & Cofreth and Strobel	[2000] ECR I-6973		Europe	circa 2000			20
Kefalas	[1998] EUECJ C-367/96; [1999] 2 CMLR 144; [1998] ECR I-2843	Court of Justice of the European Communities	Europe	12 May 1998	BAILII		49
BLP Group	[1995] EUECJ C-4/94; [1995] ECR I-983; [1995] All ER (EC) 401; [1995] 2 CMLR 750	Court of Justice of the European Communities	Europe	6 Apr 1995	BAILII		54
BP Supergas	[1995] ECR I-1883		Europe	circa 1995			67
General Milk Products	[1993] EUECJ C-8/92; [1993] ECR I-779	Court of Justice of the European Communities	Europe	3 Mar 1993	BAILII		17
Transport Service	[2004] ECR I-1991		Europe	circa 1991			16
Van Tiem	[1990] EUECJ C-186/89; [1990] ECR I-4363	Court of Justice of the European Communities	Europe	4 Dec 1990	BAILII		22
Shipping and Forwarding Enterprise Safe	[1990] ECR I-285		Europe	circa 1990			41
Commission v Netherlands	[1987] EUECJ C-235/85; [1988] 2 CMLR 91; [1987] ECR 1471	Court of Justice of the European Communities	Europe	26 Mar 1987	BAILII		60
Netherlands v Commission	[1987] ECR 5091		Europe	circa 1987			24
Rompelman	[1985] EUECJ R-268/83; [1985] ECR 655; [1985] 3 CMLR 202	Court of Justice of the European Communities	Europe	14 Feb 1985	BAILII		120
Cremer	[1977] EUECJ R-125/76; [1977] ECR 1593	Court of Justice of the European Communities	Europe	11 Oct 1977	BAILII		24