- Cited — Revenue And Customs v Coal Staff Superannuation Scheme Trustees Ltd 2019-10-03
“…Marks & Spencer, Case C-347/04 Rewe Zentralfinanz eG v Finanzamt Köln-Mitte [2007] ECR I-2647, and other early cases such as Case C-196/04 Cadbury Schweppes plc v Commissioners of Inland Revenue ECR I-7995, [2007] Ch. 30 referred to the balancing of taxing powers as a combination of three elements…”
- Applied — The Commissioners for HMRC v Newey (t/a Ocean Finance) 2018-04-17
“…(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 in…”
- Cited — The Commissioners for HMRC v Newey (t/a Ocean Finance) 2018-04-17
“…ch do not reflect economic reality, with a view to escaping the tax normally due on the profits 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.…”
- Cited — Easynet Global Services Ltd, Re 2018-01-18
“… which do not reflect economic reality, with a view to escaping the tax normally due on the profits generated by activities carried out on national territory”: Case C-196/04 Cadbury Schweppes plc v Inland Revenue Commissioners EU:C:2006:544;[2007] Ch 30, [55]. In the present context, however, the UK has not sought to impose any res…”