How many times has [1999] 2 AC 601 been cited?

[1999] 2 AC 601 is cited by 2 judgment(s) in this dataset.

[1999] 2 AC 601

· 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

[1999] 2 AC 601

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

Applied · 1Cited · 1

Applied — The Commissioners for HMRC v Gray & Farrar International LLP 2023-02-13
“…g considered) but where it does, the principal/ancillary test set out by the CJEU in Card Protection Plan Ltdv Customs and Excise Commissioners (Case C-349/96) [1999] 2 AC 601 (“CPP”) is also an available test, but in most cases where this test applies, the predominant element test will also apply and produce the same result. The UT …”
Cited — Revenue And Customs v Fortyseven Park Street Ltd 2019-05-17
“…es a single service from an economic point of view should not be artificially split” (Case C-349/96 Card Protection Plan Ltd v Customs and Excise Commissioners [1999] 2 AC 601, at paragraph 29 of the judgment). There is therefore a single supply where “two or more elements or acts supplied by the taxable person to the customer are so…”