- Cited — Dawson's (Wales) Ltd v The Commissioners for HMRC 2023-03-28
“…rovision but its context and its aims and that a term such as “holding” should have an autonomous EU law meaning: Kingscrest Associations Ltd v HMRC [2005] ECR Case C-498/03 1-4442, CJEU. Legislation implementing a provision of EU law must then be interpreted, so far as possible, in conformity with EU law, thus interpreted. That wa…”
- Cited — Leisure, Independence, Friendship And Enablement Services Ltd v Revenue And Customs 2020-03-25
“…which are thus in competition with each other, differently for VAT purposes (see, inter alia, Case C-481/98 Commission v France [2001] ECR I3369, paragraph 22; Case C-498/03 Kingscrest Associates and Montecello [2005] ECR I-4427, paragraphs 41 and 54; Case C-309/06 Marks & Spencer [2008] ECR I-2283, paragraph 47, and Case C41/09 Co…”
- Cited — Leisure, Independence, Friendship And Enablement Services Ltd v Revenue And Customs 2020-03-25
“…objective pursued by Article 13A(1)(g) is to reduce the cost of welfare services and to make them more accessible to the individuals who may benefit from them: Case C-498/03 Kingscrest Associates Ltd v Commissioners of Customs and Excise [2005] ECR I-4427 at [30].…”
- Cited — The Commissioners for HMRC v University of Cambridge 2018-03-27
“…f services, which are thus in competition with each other, differently for VAT purposes (see, inter alia, Kingscrest Associates Ltd v Customs and Excise Comrs (Case C-498/03) [2005] STC 1547, [2005] ECR I-4427, para 41; Turn- und Sportunion Waldburg v Finanzlandesdirektion für Oberösterreich (Case C-246/04) [2006] STC 1506, [2006] …”