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Case C-434/05
· cited by 2 · influence score 13 /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 Case C-434/05
Neutral citation format (OSCOLA). Always confirm against the official judgment.
Treatment Cited · 2
Citation network Case C-434/05 Mainpay Limited v The Commissioner Mercy Global Consult Limited (in l cited by
Cited by (2) Cited — Mercy Global Consult Limited (in liquidation) v Abayomi Adegbuyi-Jackson & Ors 2023-10-04 “…d v Revenue and Customs Commissioners [2018] EWCA Civ 1794, [2018] STC 1722,Moher v Revenue and Customs Commissioners [2012] UKUT 260 (TCC), [2012] STC 1356 andCase C-434/05 Stichting Regionaal Opleidingen Centrum Noor-Kennemerland/West-Friesland (Horizon College) v Staatssecretaris van Financiën [EU:C:2007:343], Whipple LJ conclud…”
Cited — Mainpay Limited v The Commissioners for His Majesty’s Revenue and Customs 2022-12-09 “…The distinction between supplies of staff and supplies of services finds support in the case law of the CJEU. In Case C-434/05 Horizon College v Staatssecretaris van Financiën, the taxpayer placed its teachers with a host establishment which defined the duties of the teacher concerned …”
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