- Explained — Ministry of Defence & Support for Armed Forces of the Islamic Republic of Iran v International Military Services Ltd 2020-02-12
“…As for certainty, the CJEU explained in Case C-255/02 Halifax plc v Customs and Excise Commissioners [2006] Ch 387 that “Community legislation must be certain and its application foreseeable by those subject to it” and that “[t]hat requirement of legal certainty must be obs…”
- Cited — Butt v Revenue And Customs 2019-04-03
“…the abuse of rights doctrine that had been established by the CJEU in Halifax plc v Customs and Excise Comrs (Joined Cases C-255/02 & C-223/03) [2006] STC 919, [2006] Ch 387 (‘Halifax’). That case held that prevention of tax evasion is an objective recognised and encouraged by the Sixth Directive. Taxable persons must not be allowe…”
- Cited — Butt v Revenue And Customs 2019-04-03
“…conomic activity’ are not met where the tax is evaded by the taxable person himself (see Halifax plc v Customs and Excise Comrs (Case C-255/02) [2006] STC 919, [2006] Ch 387, para 59).…”
- Cited — The Commissioners for HMRC v Newey (t/a Ocean Finance) 2018-04-17
“… of Justice of the European Communities (“the CJEU”) in the Halifax case (Case C-255/02, Halifax Plc and others v Customs and Excise Commissioners, ECR I-1609, [2006] Ch 387, [2006] STC 919) and by the Court of Appeal in WHA Ltd v Revenue and Customs Commissioners [2007] EWCA Civ 728, [2007] STC 1695.…”