“…(Case C-196/04) [2006] STC 1908. Precisely the same considerations must apply to a decision to source goods or services from outside the European Union, an option which is inherent in the ter…”
“…ofits generated by activities carried out on national territory”: see Case C-196/04, Cadbury Schweppes Plc and Anr v Inland Revenue Commissioners [2007] QB 30, [2006] STC 1908, at paragraph 55, and see too paragraphs 37 and 63-70.…”