- 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…”
- Cited — Butt v Revenue And Customs 2019-04-03
“…e person acting as such’ and ‘economic 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 — FMX Food Merchants Import Export Co Ltd v HM Revenue and Customs 2018-10-30
“…In case C-255/02 Halifax plc and others v Commissioners of Customs & Excise [2006] I-01609, the Court of Justice confirmed at [68] to [69] that community law “cannot be relied …”
- Cited — The Commissioners for HMRC v Newey (t/a Ocean Finance) 2018-04-17
“…e of law in accordance with its understanding of the principles laid down by the Court 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 Cust…”
- Cited — Easynet Global Services Ltd, Re 2018-01-18
“…quences, in order that those concerned may know precisely the extent of the obligations which those rules impose on them”, citing as authorities to that effect Case C-255/02 Halifax Plc EU:C: 2006:121; [2006] Ch 487 at [72] and Case C-144/14 Cabinet Medical Veterinar Dr Tomoiaga Andrei EU:C:2015:452 at [34]. Corporate groups which …”