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Investrand     18

Cases Referring to this Case

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
AB SKF (Taxation)	[2009] EUECJ C-29/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII		1
AB SKF (Taxation)	[2009] EUECJ C-29/08_O	Court of Justice of the European Communities	Europe	12 Feb 2009	BAILII
Associated British Ports v Revenue and Customs (VAT - INPUT TAX : Attribution)	[2016] UKFTT 491	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Jul 2016	BAILII
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
Ecotrade (Taxation)	[2008] EUECJ C-96/07_O	Court of Justice of the European Communities	Europe	13 Mar 2008	BAILII
Fazenda Publica, v Ministerio Publico	[2012] EUECJ C-496/11	Court of Justice of the European Communities	Europe	6 Sep 2012	BAILII		1
Finanzamt Koln-Nord v Wolfram Becker	[2013] EUECJ C-104/12	Court of Justice of the European Communities	Europe	21 Feb 2013	BAILII		2
Frank A Smart & Son Ltd v Revenue and Customs Commissioners	[2019] UKSC 39; [2019] 1 WLR 4849	United Kingdom Supreme Court	United Kingdom	29 Jul 2019	BAILII		11
Koninklijke Ahold (Taxation)	[2008] EUECJ C-484/06_O	Court of Justice of the European Communities	Europe	24 Jan 2008	BAILII
Last Passive Ltd (Trading as Aircoach) v Revenue Commissioners	[2014] IEHC 685	High Court of Ireland	Republic of Ireland	24 Oct 2014	BAILII		1
NCC Construction Danmark (Taxation)	[2009] EUECJ C-174/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII
Nordania Finans and BG Factoring	[2008] EUECJ C-98/07; [2008] ECR I-1281	Court of Justice of the European Communities	Europe	6 Mar 2008	BAILII		13
RBS Deutschland Holdings (Taxation)	[2010] EUECJ C-277/09	Court of Justice of the European Communities	Europe	22 Dec 2010	BAILII
Securenta	[2008] EUECJ C-437/06; [2008] ECR I-1597	Court of Justice of the European Communities	Europe	13 Mar 2008	BAILII		9
Tanoarch (Taxation)	[2011] EUECJ C-504/10	Court of Justice of the European Communities	Europe	27 Oct 2011	BAILII
TETS Haskovo	[2012] EUECJ C-234/11	Court of Justice of the European Communities	Europe	14 Jun 2012	BAILII
TLLC Ltd v Revenue & Customs	[2013] UKFTT 467	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	3 Sep 2013	BAILII		2
Vehicle Control Services Ltd v Revenue And Customs	[2016] UKUT 316	United Kingdom Upper Tribunal	United Kingdom	13 Jul 2016	BAILII		2

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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
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		22
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
Ghent Coal Terminal	[1998] EUECJ C-37/95; [1998] ECR I-1	Court of Justice of the European Communities	Europe	15 Jan 1998	BAILII		34
Kretztechnik	[2005] EUECJ C-465/03; [2005] ECR I-4357; [2005] 2 CMLR 46	Court of Justice of the European Communities	Europe	26 May 2005	BAILII		31
Midland Bank	[2000] EUECJ C-98/98; [2000] ECR I-4177	Court of Justice of the European Communities	Europe	8 Jun 2000	BAILII		26
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
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
Wellcome Trust	[1996] EUECJ C-155/94; [1996] ECR I-3013	Court of Justice of the European Communities	Europe	20 Jun 1996	BAILII		21