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Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
IA073552021	[2023] UKAITUR IA073552021		United Kingdom	11 Apr 2023	BAILII
Da001362018	[2022] UKAITUR DA001362018		United Kingdom	1 Apr 2022	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
Affairs	[2020] EWCA Civ 649; [2020] 1 WLR 3876	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	18 May 2020	BAILII		7
R (Seabrook Warehousing Ltd) v Revenue & Customs	[2019] EWCA Civ 1357	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	29 Jul 2019	BAILII		1
Transport for London v Uber London Ltd	[2018] EWCA Civ 1213	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 May 2018	BAILII		3
MR, R (on the application of) v The Secretary of State for the Home Department	[2017] EWHC 469 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	10 Mar 2017	BAILII		1
"Table of cases"	[2017] ELECD 1186	Edited Legal Collections Data	Australia	circa 2017	AustLII
Govia GTR Railway v Associated Society of Locomotive Engineers and Firemen	[2016] EWCA Civ 1309; [2017] ICR 497	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	20 Dec 2016	BAILII		1
MR v Secretary of State for the Home Department	[2016] EWHC 1622 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	6 Jul 2016	BAILII		3
MM and Si v SSWP	[2016] UKUT 149	United Kingdom Upper Tribunal	United Kingdom	30 Mar 2016	BAILII		1
R (Lumsdon) v Legal Services Board	[2015] UKSC 41; [2016] AC 697; [2015] 3 WLR 121	United Kingdom Supreme Court	United Kingdom	24 Jun 2015	BAILII		131
R (Winder) v Sandwell MBC	[2014] EWHC 2617 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	30 Jul 2014	BAILII		5
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
R (Lumsdon) v Legal Services Board	[2014] EWHC 28 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	20 Jan 2014	BAILII		6
S (Advocate General's opinion)	[2013] EUECJ C-457/12	Court of Justice of the European Communities	Europe	12 Dec 2013	BAILII
O (Advocate General's opinion)	[2013] EUECJ C-456/12	Court of Justice of the European Communities	Europe	12 Dec 2013	BAILII		2
Nasiopoulos v Pronoias (Minister for Health)	[2013] EUECJ C-575/11	Court of Justice of the European Communities	Europe	27 Jun 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
Collis v The Lord Advocate	[2012] ScotCS CSIH_80	Scottish Court of Session	United Kingdom - Scotland	10 Oct 2012	BAILII
Garkalns SIA v Rigas dome	[2012] EUECJ C-470/11	Court of Justice of the European Communities	Europe	19 Jul 2012	BAILII
Eventech Ltd v the Parking Adjudicator	[2012] EWHC 1903 (Admin)	High Court of England and Wales	United Kingdom - England and Wales	11 Jul 2012	BAILII		6
Duomo Gpa	[2012] EUECJ C-357/10	Court of Justice of the European Communities	Europe	10 May 2012	BAILII
Scheunemann (Fundamental freedoms)	[2012] EUECJ C-31/11_O	Court of Justice of the European Communities	Europe	20 Mar 2012	BAILII
Ebert (Freedom of establishment)	[2011] EUECJ C-359/09	Court of Justice of the European Communities	Europe	3 Feb 2011	BAILII
Prunus (Free movement of capital)	[2010] EUECJ C-384/09	Court of Justice of the European Communities	Europe	9 Dec 2010	BAILII
Ruiz Zambrano (European citizenship)	[2010] EUECJ C-34/09	Court of Justice of the European Communities	Europe	30 Sep 2010	BAILII		1
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
Sbarigia (Competition) French Text	[2010] EUECJ C-393/08	Court of Justice of the European Communities	Europe	1 Jul 2010	BAILII
Schmelz (Taxation)	[2010] EUECJ C-97/09	Court of Justice of the European Communities	Europe	17 Jun 2010	BAILII
Attanasio Group (Freedom of establishment)	[2010] EUECJ C-384/08	Court of Justice of the European Communities	Europe	11 Mar 2010	BAILII
Filipiak (Free movement of persons)	[2009] EUECJ C-314/08	Court of Justice of the European Communities	Europe	19 Nov 2009	BAILII
Commission v Spain (Freedom to provide services)	[2009] EUECJ C-153/08	Court of Justice of the European Communities	Europe	6 Oct 2009	BAILII
Blanco Perez & Chao Gomez (Freedom of establishment)	[2009] EUECJ C-571/07_O	Court of Justice of the European Communities	Europe	30 Sep 2009	BAILII
Blanco Perez & Chao Gomez (Freedom of establishment)	[2009] EUECJ C-570/07_O	Court of Justice of the European Communities	Europe	30 Sep 2009	BAILII
Commission v France (Freedom to provide services)	[2009] EUECJ C-200/08_O	Court of Justice of the European Communities	Europe	16 Jul 2009	BAILII
CEZ (Free movement of goods)	[2009] EUECJ C-115/08_O	Court of Justice of the European Communities	Europe	22 Apr 2009	BAILII
HSBC Holdings and Vidacos Nominees (Taxation)	[2009] EUECJ C-569/07_O	Court of Justice of the European Communities	Europe	18 Mar 2009	BAILII
Cartesio	[2008] EUECJ C-210/06_O; [2009] All ER (EC) 269; [2008] ECR I-9641		Europe	22 May 2008	BAILII
Truck Center (Free movement of capital)	[2008] EUECJ C-282/07; [2009] 2 CMLR 14	Court of Justice of the European Communities	Europe	22 Dec 2008	BAILII
Krankenheim Ruhesitz am Wannsee-Seniorenheimstatt	[2008] EUECJ C-157/07; [2009] All ER (EC) 513; [2008] ECR I-8061	Court of Justice of the European Communities	Europe	23 Oct 2008	BAILII		14
Commission v Italy (Freedom to provide services)	[2008] EUECJ C-518/06_O	Court of Justice of the European Communities	Europe	9 Sep 2008	BAILII
Corporaci ó n Dermoest é tica	[2008] EUECJ C-500/06; [2008] ECR I-5785; [2008] 3 CMLR 33	Court of Justice of the European Communities	Europe	17 Jul 2008	BAILII		11
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
Deutsche Shell	[2008] EUECJ C-293/06; [2008] ECR I-1129	Court of Justice of the European Communities	Europe	28 Feb 2008	BAILII		11
International Transport Workers ’ Federation and Finnish Seamen ’ s Union	[2007] EUECJ C-438/05; [2007] ECR I-10779	Court of Justice of the European Communities	Europe	11 Dec 2007	BAILII		10
Commission v Germany	[2007] EUECJ C-456/05; [2007] ECR I-10517	Court of Justice of the European Communities	Europe	6 Dec 2007	BAILII		8
Columbus Container Services	[2007] EUECJ C-298/05; [2007] ECR I-10451	Court of Justice of the European Communities	Europe	6 Dec 2007	BAILII		22
Revenue & Customs	[2007] UKSPC SPC00622	United Kingdom Special Commissioners of Income Tax	United Kingdom	26 Jul 2007	BAILII
Commission v Germany	[2007] EUECJ C-490/04; [2007] ECR I-6095	Court of Justice of the European Communities	Europe	18 Jul 2007	BAILII		16
France - special rights of distribution of savings products (livrets A and bleu) (Liberalisation) - C(2007)2110	[2007] ECComm 109	Commission of the European Communities	Europe	10 May 2007	WorldLII
Placanica (Freedom to provide services)	[2007] EUECJ C-359/04	Court of Justice of the European Communities	Europe	6 Mar 2007	BAILII
Placanica	[2007] EUECJ C-338/04; [2007] ECR I-1891	Court of Justice of the European Communities	Europe	6 Mar 2007	BAILII		32
Placanica (Freedom to provide services)	[2007] EUECJ C-360/04	Court of Justice of the European Communities	Europe	6 Mar 2007	BAILII
Commission v Italy (Freedom of establishment)	[2006] EUECJ C-134/05	Court of Justice of the European Communities	Europe	14 Dec 2006	BAILII
Commission v Germany (Freedom to provide services)	[2006] EUECJ C-490/04	Court of Justice of the European Communities	Europe	14 Dec 2006	BAILII
Cipolla (Competition)	[2006] EUECJ C-202/04	Court of Justice of the European Communities	Europe	5 Dec 2006	BAILII
Cipolla	[2006] EUECJ C-94/04; [2006] ECR I-11421	Court of Justice of the European Communities	Europe	5 Dec 2006	BAILII		70
Talotta (Freedom of establishment)	[2006] EUECJ C-383/05	Court of Justice of the European Communities	Europe	16 Nov 2006	BAILII
Commission v Belgium (Freedom to provide services)	[2006] EUECJ C-433/04; [2006] ECR IA-10653	Court of Justice of the European Communities	Europe	9 Nov 2006	BAILII
Tas-Hagen and Tas (European citizenship)	[2006] EUECJ C-192/05_O	Court of Justice of the European Communities	Europe	26 Oct 2006	BAILII
Commission v Ireland (Freedom to provide services)	[2006] EUECJ C-532/03	Court of Justice of the European Communities	Europe	14 Sep 2006	BAILII
Alfa Vita Vassilopoulos and Carrefour-Marinopoulos	[2006] EUECJ C-158/04; [2007] 2 CMLR 2; [2006] ECR I-8135	Court of Justice of the European Communities	Europe	14 Sep 2006	BAILII		11
Commission v Greece	[2006] EUECJ C-159/04	Court of Justice of the European Communities	Europe	14 Sep 2006	BAILII
Centro di Musicologia Walter Stauffer (Freedom of establishment)	[2006] EUECJ C-386/04	Court of Justice of the European Communities	Europe	14 Sep 2006	BAILII		28
Oy AA (Freedom of establishment)	[2006] EUECJ C-231/05	Court of Justice of the European Communities	Europe	12 Sep 2006	BAILII
Placanica (Freedom to provide services)	[2006] EUECJ C-360/04	Court of Justice of the European Communities	Europe	16 May 2006	BAILII
Placanica (Freedom to provide services)	[2006] EUECJ C-338/04	Court of Justice of the European Communities	Europe	16 May 2006	BAILII
Placanica (Freedom to provide services)	[2006] EUECJ C-359/04	Court of Justice of the European Communities	Europe	16 May 2006	BAILII
Cadbury Schweppes and Cadbury Schweppes Overseas (Freedom of establishment)	[2006] EUECJ C-196/04	Court of Justice of the European Communities	Europe	2 May 2006	BAILII		1
Cadbury Schweppes & Cadbury Schweppes Overseas (Freedom of establishment) Opinion	[2006] EUECJ C-196/04_O	Court of Justice of the European Communities	Europe	2 May 2006	BAILII
Jia (Free movement of persons)	[2006] EUECJ C-1/05	Court of Justice of the European Communities	Europe	27 Apr 2006	BAILII
FCE Bank (Taxation)	[2006] EUECJ C-210/04	Court of Justice of the European Communities	Europe	23 Mar 2006	BAILII
Commission v Spain	[2006] EUECJ C-514/03; [2006] ECR I-963	Court of Justice of the European Communities	Europe	26 Jan 2006	BAILII		9
Colegio	[2006] EUECJ C-330/03; [2006] ECR I-801; [2006] 2 CMLR 26	Court of Justice of the European Communities	Europe	19 Jan 2006	BAILII		10
Contse	[2005] EUECJ C-234/03; [2006] 1 CMLR 28; [2005] ECR I-9315	Court of Justice of the European Communities	Europe	27 Oct 2005	BAILII		4
Viking Line v International Transport Workers Federation	[2005] EWHC 1222 (Comm)	High Court of England and Wales	United Kingdom - England and Wales	16 Jun 2005	BAILII		3
CaixaBank France	[2004] EUECJ C-442/02; [2005] 1 CMLR 2; [2004] ECR I-8961	Court of Justice of the European Communities	Europe	5 Oct 2004	BAILII		33
M v Secretary of State for the Home Department Angola	[2002] UKIAT TH43669031	United Kingdom Asylum and Immigration Tribunal	United Kingdom	5 Jul 2004	BAILII
Schnitzer	[2003] EUECJ C-215/01; [2003] ECR I-14847	Court of Justice of the European Communities	Europe	11 Dec 2003	BAILII		6
Lindman	[2003] EUECJ C-42/02; [2003] ECR I-13519	Court of Justice of the European Communities	Europe	13 Nov 2003	BAILII		11
Morgenbesser	[2003] EUECJ C-313/01; [2003] ECR I-13467	Court of Justice of the European Communities	Europe	13 Nov 2003	BAILII		8
Gambelli (Freedom to provide services)	[2003] EUECJ C-243/01	Court of Justice of the European Communities	Europe	6 Nov 2003	BAILII
Kamer van Koophandel v Inspire Art Ltd, (State and carrying on its activities in another Member State - Application of the Co law : Judfment)	[2003] EUECJ C-167/01	Court of Justice of the European Communities	Europe	30 Sep 2003	BAILII
Commission v United Kingdom	[2003] EUECJ C-98/01; [2003] ECR I-4641	Court of Justice of the European Communities	Europe	13 May 2003	BAILII		16
Commission v Spain	[2003] EUECJ C-463/00; [2003] ECR I-4581	Court of Justice of the European Communities	Europe	13 May 2003	BAILII		22
Commission v Italy (Freedom to provide services)	[2003] EUECJ C-131/01	Court of Justice of the European Communities	Europe	13 Feb 2003	BAILII
[2003] Euecj C22401; [2003] 3 CMLR 28; [2004] All Er (Ec) 23	[2003] EUECJ C22401; [2003] 3 CMLR 28; [2004] All ER (EC) 23	Court of Justice of the European Communities	Europe	circa 2004	BAILII		4
Oteiza Olazabal (Free movement of persons)	[2002] EUECJ C-100/01	Court of Justice of the European Communities	Europe	26 Nov 2002	BAILII
Payroll	[2002] EUECJ C-79/01; [2002] ECR I-8923	Court of Justice of the European Communities	Europe	17 Oct 2002	BAILII		11
Grà bner	[2002] EUECJ C-294/00; [2002] ECR I-6515	Court of Justice of the European Communities	Europe	11 Jul 2002	BAILII		9
Sea-Land Service (Transport)	[2002] EUECJ C-431/99	Court of Justice of the European Communities	Europe	13 Jun 2002	BAILII
Sea-Land Service (Transport)	[2002] EUECJ C-430/99	Court of Justice of the European Communities	Europe	13 Jun 2002	BAILII
Cura Anlagen (Freedom to provide services)	[2002] EUECJ C-451/99	Court of Justice of the European Communities	Europe	21 Mar 2002	BAILII
Commission v Italy (Freedom to provide services)	[2002] EUECJ C-298/99	Court of Justice of the European Communities	Europe	21 Mar 2002	BAILII
Commission v Italy	[2002] EUECJ C-145/99; [2002] ECR I-2235	Court of Justice of the European Communities	Europe	7 Mar 2002	BAILII		7
Wouters	[2002] EUECJ C-309/99; [2002] 4 CMLR 913; [2002] ECR I-1577	Court of Justice of the European Communities	Europe	19 Feb 2002	BAILII		93
Commission v Italy	[2002] EUECJ C-439/99; [2002] ECR I-305	Court of Justice of the European Communities	Europe	15 Jan 2002	BAILII		42
R (Professional Contractors Group & Others) v IRC	[2001] EWCA Civ 1945; 74 Tax Cas 393	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	21 Dec 2001	BAILII		25
Analir	[2001] EUECJ C-205/99; [2001] ECR I-1271	Court of Justice of the European Communities	Europe	20 Feb 2001	BAILII		45
Mac Quen	[2001] EUECJ C10896; [2001] ECR I-837; [2002] 1 CMLR 29	Court of Justice of the European Communities	Europe	circa 2002	BAILII		12
[2001] Euecj t14499; [2001] 5 CMLR 2; [2001] Ecr II-1087	[2001] EUECJ T14499; [2001] 5 CMLR 2; [2001] ECR II-1087	Court of Justice of the European Communities	Europe	circa 2001	BAILII		1
Haim (Free movement of persons)	[2000] EUECJ C-424/97	Court of Justice of the European Communities	Europe	4 Jul 2000	BAILII
Arblade (Freedom to provide services)	[1999] EUECJ C-376/96	Court of Justice of the European Communities	Europe	23 Nov 1999	BAILII
Arblade (Freedom to provide services)	[1999] EUECJ C-369/96	Court of Justice of the European Communities	Europe	23 Nov 1999	BAILII
Vlaamse Televisie Maatschapij NV v Commission of the European Communities (Article 90(3)of the EC Treaty (now Article 86(3)EC))	[1999] EUECJ T-266/97	Court of Justice of the European Communities	Europe	8 Jul 1999	BAILII
Pfeiffer Grosshandel (Free movement of goods)	[1999] EUECJ C-255/97	Court of Justice of the European Communities	Europe	11 May 1999	BAILII
Centros Ltd v Erhvervs	[2000] EUECJ C-212/97	Court of Justice of the European Communities	Europe	9 Mar 1999	BAILII
Garage Molenheide (Taxation)	[1997] EUECJ C-401/95	Court of Justice of the European Communities	Europe	18 Dec 1997	BAILII
Garage Molenheide (Taxation)	[1997] EUECJ C-340/95	Court of Justice of the European Communities	Europe	18 Dec 1997	BAILII
Molenheide	[1997] EUECJ C-286/94; [1998] CEC 208; [1998] All ER (EC) 61; [1998] 1 CMLR 1186; [1997] ECR I-7281	Court of Justice of the European Communities	Europe	18 Dec 1997	BAILII		26
Garage Molenheide (Taxation)	[1997] EUECJ C-47/96	Court of Justice of the European Communities	Europe	18 Dec 1997	BAILII
Belgium - Article 90 (3) of the EC Treaty on the exclusive right to broadcast television advertising in Flanders - Liberalisation - 97/606/EC	[1997] ECComm 1	Commission of the European Communities	Europe	26 Jun 1997	WorldLII
Sodemare	[1997] EUECJ C-70/95; [1997] ECR I-3395	Court of Justice of the European Communities	Europe	17 Jun 1997	BAILII		35
VT4 Ltd v Vlaamse Gemeenschap	[1997] EUECJ C-56/96	Court of Justice of the European Communities	Europe	5 Jun 1997	BAILII
Settg	[1997] EUECJ C-398/95; [1997] ECR I-3091	Court of Justice of the European Communities	Europe	5 Jun 1997	BAILII		35
Futura Participations and Singer	[1997] EUECJ C-250/95; [1997] ECR I-2471	Court of Justice of the European Communities	Europe	15 May 1997	BAILII		44
Reisebuero Broede v Gerd Sandker	[1996] EUECJ C-3/95	Court of Justice of the European Communities	Europe	12 Dec 1996	BAILII
Commission of the European Communities v Italian Republic (Freedom of movement for persons)	[1996] EUECJ C-101/94	Court of Justice of the European Communities	Europe	6 Jun 1996	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Table of cases"	[2017] ELECD 1186	Edited Legal Collections Data	Australia	circa 2017	AustLII
"C-210/06 Cartesio, Increasing corporate mobility through outbound establishment"	(2010) 6 Utrecht Law Review 151	Olivier Valk	Netherlands	circa 2010	WorldLII
"The Inevitable Globalization of Constitutional Law"	(2009) 49 Virginia Journal of International Law 985	Tushnet, Mark	United States	circa 2009	WorldLII		4
"New Modalities in Tax Decision-Making: Applying European experience to Australia"	(2004) 2 E-Journal of Tax Research 125	Grbich, Yuri	Australia	circa 2004	AustLII		3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1995] Page I-04165	[1995] Page I-04165		United Kingdom	circa 1995			1
Case C-444/93 Megner and Scheffel	[1995] ECR I-0000		Europe	circa 1995			31
Kraus	[1993] EUECJ C-19/92; [1993] ECR I-1663	Court of Justice of the European Communities	Europe	31 Mar 1993	BAILII		72
Vlassopoulou	[1991] EUECJ C-340/89; [1991] ECR I-2357	Court of Justice of the European Communities	Europe	7 May 1991	BAILII		37
Klopp	[1984] ECR 2971		Europe	circa 1984			12
Thieffry	[1977] ECR 765		Europe	circa 1977			13
Reyners	[1974] ECR 631		Europe	circa 1974			65