How many times has [1997] STC 1073 been cited?

[1997] STC 1073 is cited by 2 judgment(s) in this dataset.

[1997] STC 1073

· cited by 2 · influence score 12/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

[1997] STC 1073

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Cited · 2

Cited — BT Plc v The Commissioners for HMRC 2023-12-04
“…cluded, part or all of the consideration has not been received by the taxable person (see Goldsmiths (Jewellers) Ltd v Customs and Excise Comrs (Case C-330/95) [1997] STC 1073, [1997] ECR I-3801, para 16).…”
Cited — BT Plc v The Commissioners for HMRC 2023-12-04
“…ment of the Old Scheme (the exclusion of barter transactions) contravened EU law: Goldsmiths (Jewellers) Ltd v Customs and Excise Commissioners (Case C-330/95) [1997] STC 1073. Although I was at one stage attracted by the argument that the position must be different for the 9-month period, in respect of which it should have been obvi…”