Category: European

Gmina Miedzyzdroje v Minister Finansow: ECJ 5 Jun 2014

ECJ (Order Of The Court) Preliminary ruling – VAT – Directive 2006/112/EC – Deduction of input tax – Investment Property – Real Estate – Adjustment of deductions – National legislation providing for an adjustment period of ten years’

Judges:

Safjan, P

Citations:

C-500/13, [2014] EUECJ C-500/13 – CO

Links:

Bailii

Statutes:

Directive 2006/112/EC

Jurisdiction:

European

European, VAT

Updated: 21 April 2022; Ref: scu.527242

Commission v United Kingdom: ECJ 21 Jul 2005

Europa Failure of a Member State to fulfil obligations – Directive 77/799/EEC – Mutual assistance by the competent authorities – Fields of VAT and excise duties – Partial transposition- Territory of Gibraltar.

Citations:

C-349/03, [2005] EUECJ C-349/03

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – Routier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.

European, VAT

Updated: 21 April 2022; Ref: scu.229139

Department of Health and Social Security v Barr and Montrose Holdings (Judgment): ECJ 3 Jul 1991

Europa It follows from Article 1(3) of the Treaty of Accession 1972 in conjunction with Article 158 of the Act of Accession that the jurisdiction in preliminary ruling proceedings conferred on the Court by Article 177 of the Treaty extends to Protocol No 3 on the Channel Islands and the Isle of Man, whose uniform application in the Isle of Man requires the courts and tribunals established there to be deemed to be authorized to refer questions to the Court concerning the interpretation of the Protocol itself, the interpretation and validity of the Community legislation to which that Protocol refers, and the interpretation and validity of measures adopted by the Community institutions on the basis of the Protocol.
The Community rules on the free movement of workers are not applicable on the territory of the Isle of Man by virtue of Article 227(5)(c) of the Treaty and Article 1 of Protocol No 3 of the Act of Accession 1972 on the Channel Islands and the Isle of Man. However, the prohibition of any discrimination between natural and legal persons from the Member States in relation to situations which, in territories where the Treaty is fully applicable, are governed by Community law, is applicable there by virtue of Article 4 of that Protocol. Accordingly, the requirement laid down as a general rule by the Isle of Man authorities, to the effect that nationals of the Member States who wish to take up employment there must hold a work permit, is permissible provided the requirement is applied to such nationals without discrimination. That is not called in question by the fact that specific provisions laid down by those authorities may give rise to discrimination in favour of nationals of certain Member States as regards certain types of employment. Furthermore, there is nothing in Protocol No 3 which requires the Isle of Man authorities to grant to Community nationals the same treatment, with regard to employment, as that which is granted to Manxmen by the United Kingdom.

Citations:

C-355/89, [1991] EUECJ C-355/89

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – The Gibraltar Betting and Gaming Association v Revenue and Customs Commissioners and another (Government of Gibraltar intervening) ECJ 13-Jun-2017
ECJ Status of Gibraltar – Freedom To Provide Services – Purely Internal Situation – Inadmissibility : Judgment . .
Cited – Routier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.

European

Updated: 21 April 2022; Ref: scu.160378

Routier and Another v Revenue and Customs: SC 16 Oct 2019

A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose of a transfer of capital from the United Kingdom. The restriction of relief from inheritance tax to trusts governed by the law of a part of the United Kingdom is not supportable under EU law. Article 56 applies directly, must have effect in priority to inconsistent national law, whether judicial or legislative in origin.
Held: As the EU rules on free movement of capital do not apply in Jersey, Jersey is to be considered a third country for the purpose of a transfer of capital from the United Kingdom. Capital has moved from a member state where article 56 applies to a territory where it does not and that cannot be considered a purely internal situation. Accordingly, we would decline to make a preliminary reference on this point to the CJEU.
We conclude that article 56 EC applied to Mrs Coulter’s gift of assets in the United Kingdom to trustees in Jersey, that the refusal of relief from inheritance tax on that gift under section 23 of the Inheritance Tax Act was in breach of article 56, and that the appeal should therefore be allowed.

Judges:

Lady Hale (President), Lord Reed (Deputy President), Lord Carnwath, Lord Hodge, Lord Lloyd-Jones

Citations:

[2019] UKSC 43, [2019] STI 1722, [2019] WLR(D) 588, [2019] PTSR 1924, [2019] 3 WLR 757, [2019] STC 2182, UKSC 2017/0190

Links:

Bailii, Summary, WLRD, SC, SC Summary, SC Summary Video, SC 2019 Apr 02 am Video, SC 2019 Apr pm Video, SC 2019 Apr 03 am Video, SC 2019 Apr 03 pm Video

Statutes:

Inheritance Tax Act 1984 23

Jurisdiction:

England and Wales

Citing:

Cited – Jersey Produce Marketing Organisation (New Accessions) ECJ 8-Nov-2005
Europa Legislation on the export of potatoes from Jersey to the United Kingdom – 1972 Act of Accession – Protocol No 3 on the Channel Islands and the Isle of Man – Regulation No 706/73 – Articles 23 EC, 25 EC and . .
At ChD – Routier and Another v Revenue and Customs ChD 18-Sep-2014
Executors appealed against rejection of their claim that a gift in the will qualified for relief against Inheritance Tax as being a charitable gift. The Trusts concerned assets in Jersey.
Held: The appeal failed: ‘The expression ‘held on trust . .
At CA (2) – Routier and Another v Revenue and Customs CA 17-Oct-2017
Inheritance tax, gifts to charities and freedom of capital . .
At CA (1) – Routier and Another v Revenue and Customs CA 16-Sep-2016
Executors appealed against a decision that a residual gift in a will was not charitable and that it was therefore subject to Inheritance Tax arguing that the section if construed in this way was an unlawful restriction on the free movement of . .
Cited – Roque v The Lieutenant Governor of Jersey ECJ 16-Jul-1998
(Judgment) Free movement of persons – Act of Accession 1972 – Protocol No 3 concerning the Channel Islands and the Isle of Man – Jersey
Article 4 of Protocol 3 to the Act of Accession did not prohibit a difference of treatment resulting from . .
Cited – Barclay and Another, Regina (on The Application of) v Secretary of State for Justice and Others SC 22-Oct-2014
Constitutional Status of Chanel Islands considered
The Court was asked as to the role, if any, of the courts of England and Wales (including the Supreme Court) in the legislative process of one of the Channel Islands. It raised fundamental questions about the constitutional relationship between the . .
Cited – van der Kooy v Staatssecretaris van Financien ECJ 28-Jan-1999
Judgment – Part Four of the EC Treaty -? Article 227 of the EC Treaty ? Article 7(1)(a) of Sixth Directive 77/388/EEC ? Goods in free circulation in overseas countries and territories
Under the special arrangements applicable to the OCTs, . .
Determinative – Prunus (Free Movement Of Capital) ECJ 5-May-2011
Direct taxation – Free movement of capital – Article 64 TFEU – Legal persons established in a non-Member State – Ownership of immovable property located in a Member State – Tax on the market value of that property – Refusal of exemption – Assessment . .
Cited – Commission v United Kingdom ECJ 23-Sep-2003
(Judgment) Failure of a Member State to fulfil its obligations – Failure to implement, in respect of Gibraltar, Directives 67/548/EEC and 87/18/EEC (concerning dangerous chemical substances); 93/12/EEC (concerning liquid fuels); 79/113/EEC, . .
Cited – Department of Health and Social Security v Barr and Montrose Holdings (Judgment) ECJ 3-Jul-1991
Europa It follows from Article 1(3) of the Treaty of Accession 1972 in conjunction with Article 158 of the Act of Accession that the jurisdiction in preliminary ruling proceedings conferred on the Court by . .
Cited – X BV v Staatssecretaris van Financien ECJ 5-Jun-2014
(Judgment) Free movement of capital – Restrictions – Payment of dividends from a Member State to an overseas territory of the same State – Scope of European Union law – Special European Union-OCTs arrangements . .
Cited – The Gibraltar Betting and Gaming Association v Revenue and Customs Commissioners and another (Government of Gibraltar intervening) ECJ 13-Jun-2017
ECJ Status of Gibraltar – Freedom To Provide Services – Purely Internal Situation – Inadmissibility : Judgment . .
Cited – Commission v United Kingdom ECJ 21-Jul-2005
Europa Failure of a Member State to fulfil obligations – Directive 77/799/EEC – Mutual assistance by the competent authorities – Fields of VAT and excise duties – Partial transposition- Territory of Gibraltar. . .
Cited – Spain v United Kingdom ECJ 12-Sep-2006
ECJ Law Governing – The Institutions – European Parliament – Elections – Right to vote – Commonwealth citizens residing in Gibraltar and not having citizenship of the Union. . .
Cited – Camille and Henry Dreyfus Foundation Inc v Inland Revenue Commissioners HL 1956
The company was a foreign corporation constituted according to the laws of the state of New York for objects which were exclusively charitable according to the law of the United Kingdom.
Held: The term ‘charity’ does not include an institution . .
Lists of cited by and citing cases may be incomplete.

Inheritance Tax, Charity, European, Constitutional

Updated: 21 April 2022; Ref: scu.642829

Ursel Koschitzki v Istituto nazionale della previdenza sociale (INPS): ECJ 21 Jul 2005

ECJ Social security for migrant workers – Regulation (EEC) No 1408/71 – Old-age pension – Calculation of the theoretical amount of benefit – Inclusion of the amount necessary to reach the minimum pension under national legislation

Citations:

C-30/04, [2005] EUECJ C-30/04

Links:

Bailii

Jurisdiction:

European

Benefits

Updated: 21 April 2022; Ref: scu.229143

O’Brien v Ministry of Justice: SC 6 Feb 2013

The appellant, a part time recorder challenged his exclusion from pension arrangements.
Held: The appeal was allowed. No objective justification has been shown for departing from the basic principle of remunerating part-timers pro rata temporis. ‘The reality is that recorders are expected to observe the terms and conditions of their appointment, and that they may be disciplined if they fail to do so. The very fact that most recorders are self-employed barristers or solicitors merely serves to underline the different character of their commitment to the public service when they undertake the office of recorder.’ and ‘recorders are in an employment relationship within the meaning of clause 2.1 of the Framework Agreement on part-time work and . . as the result to be achieved by the PTWD is binding on the United Kingdom, they must be treated as ‘workers’ for the purposes of the 2000 Regulations.’
and ‘A private employer would not be able to justify paying part-time workers less or denying them access to its occupational pension scheme and the State should be in no different position. At bottom, this is not an argument about fairness. It is premised on there being a limited pot of money available to fund judicial pensions. That, it is said, is an impermissible premise: budgetary considerations cannot justify discriminatory treatment. ‘

Judges:

Lord Hope, Deputy President, Lord Walker, Lady Hale, Lord Clarke, Lord Dyson

Citations:

[2013] UKSC 6, [2013] 1 WLR 522, [2013] IRLR 315, [2013] WLR(D) 47, UKSC 2009/0123

Links:

Bailii, WLRD, Bailii Summary, SC, SC Summary

Statutes:

European Communities Act 1972 3(1), Council Directive 97/81/EC, Part-time Workers (Prevention of Less Favourable Treatment) Regulations 2000, Employment Relations Act 1999 19, Judicial Pensions and Retirement Act 1993 2, Courts Act 1971 821

Jurisdiction:

England and Wales

Citing:

At EAT – Department of Constitutional Affairs v O’Brien EAT 22-Apr-2008
EAT JURISDICTIONAL POINTS
Claim in time and effective date of termination
Extension of time: just and equitable
Appeal against Chair’s exercise of discretion to extend time for a PTWR claim . .
At CA – O’Brien v Department for Constitutional Affairs CA 19-Dec-2008
The claimant was a part time recorder. He claimed to be entitled to a judicial pension.
Held: The Employment Appeal Tribunal was wrong to find an error of law in the decision of the Employment Tribunal to extend time; but the court declined to . .
At SC – O’Brien v Ministry of Justice SC 28-Jul-2010
The appellant had worked as a part time judge. He now said that he should be entitled to a judicial pension on retirement by means of the Framework Directive. The Regulations disapplied the provisions protecting part time workers for judicial office . .
Opinion – O’Brien v Ministry of Justice ECJ 17-Nov-2011
ECJ (Opnion) Directive 97/81/EC – Framework Agreement on part-time work – Notion of part-time workers who have an employment contract or employment relationship – Part-time judges
Kokott AG said: ‘In this . .
At ECJ – O’Brien v Ministry of Justice ECJ 1-Mar-2012
1) European Union law must be interpreted as meaning that it is for the member states to define the concept of ‘workers who have an employment contract or an employment relationship’ in clause 2.1 of the Framework Agreement . . and in particular, to . .
Cited – Perceval-Price, and others v Department of Economic Development etc CANI 12-Apr-2000
A full-time a full-time chairman of industrial tribunals, a full time chairman of social security appeal tribunals, and a social security commissioner are workers within the meaning of the European legislation, even though, by domestic legislation . .
Cited – Percy v Church of Scotland Board of National Mission HL 15-Dec-2005
The claimant appealed after her claim for sex discrimination had failed. She had been dismissed from her position an associate minister of the church. The court had found that it had no jurisdiction, saying that her appointment was not an . .
Cited – Regina v Secretary of State For Employment Ex Parte Seymour-Smith and Another (No 2) HL 17-Feb-2000
Although fewer men were affected by the two year qualifying period before becoming entitled not to be dismissed unfairly, the difference was objectively justified by the need to encourage employers to take staff on, and was not directly derived from . .
Cited – Finalarte Sociedade de Construcao Civil Ld, Portugaia Construcoes and Engil Sociedade de Construcao Civil SA v Urlaubs-und Lohnausgleichskasse der Bauwirtschaft etc ECJ 25-Oct-2001
ECJ Article 59 of the Treaty (now, after amendment, Article 49 EC) and Article 60 of the Treaty (now Article 50 EC) do not preclude a Member State from imposing national rules guaranteeing entitlement to paid . .
Cited – Begum (otherwise SB), Regina (on the Application of) v Denbigh High School HL 22-Mar-2006
The student, a Muslim wished to wear a full Islamic dress, the jilbab, but this was not consistent with the school’s uniform policy. She complained that this interfered with her right to express her religion.
Held: The school’s appeal . .
Cited – Adeneler and Others v Ellinikos Organismos Galaktos ECJ 4-Jul-2006
A Directive was belatedly transposed into national law and after the date by which it ought to have been implemented. The question arose whether the obligation to interpret national law in accordance with the Directive existed from the date the . .
Cited – Secretary of State for Defence v Elias CA 10-Oct-2006
The claimant said that a scheme drawn by the defendant for compensating British civilians interned by the Japanese during the second world war was indirectly discriminatory on racial grounds by requiring a national origin link with the UK. She had . .
Cited – Yolanda Del Cerro Alonso v Osakidetza (Servicio Vasco de Salud) ECJ 10-Jan-2007
ECJ ETUC-UNICE-CEEP framework agreement Fixed-term work Working conditions Length’of’service allowance Not received due to agreements between staff union and administration Adequate objective grounds.
Cited – Belfast City Council v Miss Behavin’ Ltd HL 25-Apr-2007
Belfast had failed to license sex shops. The company sought review of the decision not to grant a licence.
Held: The council’s appeal succeeded. The refusal was not a denial of the company’s human rights: ‘If article 10 and article 1 of . .
Cited – Felix Palacios de la Villa v Cortefiel Servicios SA ECJ 16-Oct-2007
ECJ (Grand Chamber) Spain had legislated for compulsory retirement when it wanted to encourage recruitment; then abolished it when economic circumstances improved and it wanted to encourage people to stay in . .
Cited – Petersen v Berufungsausschuss fur Zahnarzte fur den Bezirk Westfalen-Lippe ECJ 3-Sep-2009
ECJ Directive 2000/78/EC – Prohibition of discrimination based on age – National legislation providing for an age limit of 68 years for the exercise of a panel dentist – Objective for protecting the health of . .
Cited – Rosenbladt v Oellerking Gebaudereinigungsges mbH ECJ 12-Oct-2010
ECJ (Grand Chamber) Directive 2000/78/EC – Discrimination on the grounds of age – Termination of employment contract on reaching retirement age . .
Cited – Seldon v Clarkson Wright and Jakes SC 25-Apr-2012
The appellant claimed that the requirement imposed on him to retire from his law firm partnership on attaining 65 was an unlawful discrimination on the grounds of age.
Held: The matter was remitted to the Employment tribunal to see whether the . .
Cited – Roks and others v Bestuur van de Bedrijfsvereniging voor de Gezondheid, Geestelijke en Maatschappelijke Belangen ECJ 24-Feb-1994
The court considered a complaint of sex discrimination in the allocation of social security benefits, and said: ‘although budgetary considerations may influence a Member State’s choice of social policy and affect the nature or scope of the social . .
Cited – Jorgensen v Foreningen Speciallaeger and another ECJ 6-Apr-2000
Mrs Jorgensen, a specialist rheumatologist, complained about a rule which meant that, if she sold her practice, it would, because of its turnover, be treated as a part-time practice and subject to a cap on the fees it could receive from the Danish . .
Cited – Jorgensen v Foreningen Speciallaeger and another ECJ 6-Apr-2000
Mrs Jorgensen, a specialist rheumatologist, complained about a rule which meant that, if she sold her practice, it would, because of its turnover, be treated as a part-time practice and subject to a cap on the fees it could receive from the Danish . .
Cited – Woodcock v Cumbria Primary Care Trust CA 22-Mar-2012
The claimant appealed against rejection of his claim of age discrimination. the claimant complained that the trust had deliberately failed to comply with a requirement to consult before declaring him to be redundant, so that his employment would . .

Cited by:

Cited – SG and Others, Regina (on The Application of) v Secretary of State for Work and Pensions SC 18-Mar-2015
The court was asked whether it was lawful for the Secretary of State to make subordinate legislation imposing a cap on the amount of welfare benefits which can be received by claimants in non-working households, equivalent to the net median earnings . .
At SC(1) – O’Brien v Ministry of Justice SC 12-Jul-2017
The claimant challenged e pension arrangements made for part time judges.
Held: ‘The majority of the court are inclined to think that the effect of Directive 97/81 is that it is unlawful to discriminate against part-time workers when a . .
At SC (1) – The Ministry of Justice v O’Brien EAT 4-Mar-2014
EAT PART TIME WORKERS
The calculation of the amount of pension to which a retired part-time judge is entitled under the Part-time Workers Directive and the consequential domestic regulations should, as a . .
At SC (1) – O’Brien v Ministry of Justice and Others CA 6-Oct-2015
The claimants each sought additional pensions, saying that discrimination laws which had come into effect (for part time workers and for sexual orientation) should be applied retrospectively.
Held: The decision was upheld. The ‘no . .
Cited – Gilham v Ministry of Justice SC 16-Oct-2019
The Court was asked whether a district judge qualifies as a ‘worker’ for the purpose of the protection given to whistle-blowers under Part IVA of the 1996 Act, and if not then was the absence of protection an infringement of her human rights.
Lists of cited by and citing cases may be incomplete.

Legal Professions, European, Employment, Discrimination

Leading Case

Updated: 21 April 2022; Ref: scu.470798

Spain v United Kingdom: ECJ 12 Sep 2006

ECJ Law Governing – The Institutions – European Parliament – Elections – Right to vote – Commonwealth citizens residing in Gibraltar and not having citizenship of the Union.

Citations:

C-145/04, [2006] EUECJ C-145/04, Times 07-Nov-2006, [2006] ECR I-7917

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – Chester, Regina (on The Application of) v Secretary of State for Justice SC 16-Oct-2013
The two applicants were serving life sentences for murder. Each sought damages for the unlawful withdrawal of their rights to vote in elections, and the failure of the British parliament to take steps to comply with the judgment.
Held: The . .
Cited – Routier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.

Elections

Updated: 21 April 2022; Ref: scu.245006

European Drinks v OHMI – Alexandrion Grup Romania (Dracula Bite): ECFI 5 Jun 2014

ECJ (Judgment) Community trade mark – Opposition proceedings – Application for Community figurative marks Dracula Bite and DRACULA BITE – Earlier national figurative mark Dracula – Absence of genuine use of the earlier mark – Article 42(2) and (3) of Regulation (EC) No 207/2009

Citations:

T-495/12, [2014] EUECJ T-495/12

Links:

Bailii

Jurisdiction:

European

Intellectual Property

Updated: 20 April 2022; Ref: scu.526678

Sanchez Morcillo And Abril Garcia v Banco Bilbao Vizcaya Argentaria SA: ECJ 5 Jun 2014

(Order Of The Court)

Citations:

C-169/14, [2014] EUECJ C-169/14, ECLI: EU: C: 2014:1388

Links:

Bailii

Jurisdiction:

European

Cited by:

Order – Sanchez Morcillo And Abril Garcia v Banco Bilbao Vizcaya Argentaria SA ECJ 3-Jul-2014
ECJ Position – Directive 93/13/EEC – Unfair terms in contracts concluded with consumers – adequate and effective means for the continued use of unfair terms – Limiting the possibility of appeal against a ruling . .
Order – Sanchez Morcillo And Abril Garcia v Banco Bilbao Vizcaya Argentaria SA ECJ 17-Jul-2014
ECJ Judgment – Preliminary ruling – Directive 93/13/EEC – Article 7 – Charter of Fundamental Rights of the European Union – Article 47 – Contracts with consumers – mortgage contract – Unfair – foreclosure . .
Lists of cited by and citing cases may be incomplete.

Consumer

Updated: 20 April 2022; Ref: scu.526688

Mahdi: ECJ 5 Jun 2014

ECJ (Judgment Of The Court) Visas, asylum, immigration and other policies related to free movement of persons – Directive 2008/115/EC – Return of third-country nationals residing – Article 15 – Retention – Extension of detention – Obligations of the administrative authority or Judicial – Judicial review – Lack of identity documents of a national of a third country – Obstacles to the implementation of the expulsion decision – Refusal of the embassy of the country concerned to issue an identity document to the return of the citizen of this country – Risk of leakage – Reasonable Perspective removal – Lack of cooperation – Possible Obligation of the Member State concerned to issue a temporary document on the status of the person

Judges:

Ilesic P

Citations:

C-146/14, [2014] EUECJ C-146/14, ECLI: EU: C: 2014:919

Links:

Bailii

Statutes:

Directive 2008/115/EC

Jurisdiction:

European

Immigration

Updated: 20 April 2022; Ref: scu.526311

Public Relations Consultants Association v Newspaper Licensing Agency Ltd and Others: ECJ 5 Jun 2014

ECJ (Judgment Of The Court) Copyright – Information Society – Directive 2001/29/EC – Article 5(1) and (5) – Reproduction – Exceptions and limitations – Creation of copies of an internet site on-screen and in the cache of the hard disk in the course of browsing the internet – Temporary act of reproduction – Transient or incidental act – Integral and essential part of a technological process – Lawful use – Independent economic significance

Judges:

L. Bay Larsen, P

Citations:

C-360/13, [2014] EUECJ C-360/13, [2014] WLR(D) 244, ECLI:EU:C:2014:910

Links:

Bailii, WLRD

Statutes:

Directive 2001/29/EC 5

Jurisdiction:

European

Media, Intellectual Property

Updated: 20 April 2022; Ref: scu.526313

Antonio Gramsci Shipping And Others (Order Of The Court): ECJ 5 Jun 2014

Request for a preliminary ruling – Judicial cooperation in civil matters – Regulation (EC) No 44/2001 – Recognition and enforcement of provisional and protective measures – Annulment of the initial decision – Maintenance of the request for a preliminary ruling – No need to adjudicate

Citations:

C-350/13, [2014] EUECJ C-350/13 – CO, ECLI:EU:C:2014:1516

Links:

Bailii

Jurisdiction:

European

European

Updated: 20 April 2022; Ref: scu.526672

Roque v The Lieutenant Governor of Jersey: ECJ 16 Jul 1998

(Judgment) Free movement of persons – Act of Accession 1972 – Protocol No 3 concerning the Channel Islands and the Isle of Man – Jersey
Article 4 of Protocol 3 to the Act of Accession did not prohibit a difference of treatment resulting from the fact that a national of another member state could be deported from Jersey under national legislation, notwithstanding that nationals of the United Kingdom were not liable to deportation. It was in that context that the court held that, as Channel Islanders were British nationals, the distinction between them and other citizens of the United Kingdom could not be likened to the difference in nationality between the nationals of two member states.

Citations:

C-171/96, [1998] EUECJ C-171/96, [1998] ECR I-4607, [1998] 3 CMLR 143

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – Routier and Another v Revenue and Customs CA 16-Sep-2016
Executors appealed against a decision that a residual gift in a will was not charitable and that it was therefore subject to Inheritance Tax arguing that the section if construed in this way was an unlawful restriction on the free movement of . .
Cited – Patmalniece v Secretary of State for Work and Pensions SC 16-Mar-2011
The claimant challenged as incompatible with EU law, the Regulations which restricted the entitlement to state pension credit to those entitled to reside in the UK.
Held: The appeal failed (Majority). The conditions imposed by the Regulations . .
Cited – Routier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.

European

Updated: 20 April 2022; Ref: scu.161868

Routier and Another v Revenue and Customs: CA 16 Sep 2016

Executors appealed against a decision that a residual gift in a will was not charitable and that it was therefore subject to Inheritance Tax arguing that the section if construed in this way was an unlawful restriction on the free movement of capital. The revenue contended that the gift by a Jersey resident was to a Jersey Trust which was not solely charitable not being subject only to UK law.
Held: The authority as to the charity point was unassailable and the trustees’ appeal on that point failed. However, the court could not reconcile the question as to freedom of movement under European law, and it asked the parties to consider a question for referral to the European Court of Justice.

Judges:

Moore-Bick VP CA, Tomlinson, Kitchin LJJ

Citations:

[2016] EWCA Civ 938, [2016] WLR(D) 496, [2016] STC 2218, [2016] BTC 38, [2016] STI 2653

Links:

Bailii, WLRD

Statutes:

Inheritance Tax Act 1984 23, TFEU 63, Income Tax Act 2007 989

Jurisdiction:

England and Wales

Citing:

At ChD – Routier and Another v Revenue and Customs ChD 18-Sep-2014
Executors appealed against rejection of their claim that a gift in the will qualified for relief against Inheritance Tax as being a charitable gift. The Trusts concerned assets in Jersey.
Held: The appeal failed: ‘The expression ‘held on trust . .
Cited – Camille and Henry Dreyfus Foundation Inc v Inland Revenue Commissioners CA 1954
The Court considered whether it had jurisdiction to make an order with respect to a company registered in New York for objects which were charitable according to the laws of England.
Held: The Revenue’s appeal against a finding that the . .
Cited – Camille and Henry Dreyfus Foundation Inc v Inland Revenue Commissioners HL 1956
The company was a foreign corporation constituted according to the laws of the state of New York for objects which were exclusively charitable according to the law of the United Kingdom.
Held: The term ‘charity’ does not include an institution . .
Cited – Barras v Aberdeen Steam Trawling and Fishing Co HL 17-Mar-1933
The court looked at the inference that a statute’s draughtsman could be assumed when using a phrase to rely on a known interpretation of that phrase.
Viscount Buckmaster said: ‘It has long been a well established principle to be applied in the . .
Cited – Roque v The Lieutenant Governor of Jersey ECJ 16-Jul-1998
(Judgment) Free movement of persons – Act of Accession 1972 – Protocol No 3 concerning the Channel Islands and the Isle of Man – Jersey . .
Cited – HM Inspector of Taxes v Dextra Accessories Ltd HL 7-Jul-2005
The taxpayer companies had paid funds into a trust for employees. They sought to set off the payments against their liability to corporation tax. The revenue argued that they were deductible only in the year in which they were paid to the employees. . .

Cited by:

See Also – Routier and Another v Revenue and Customs CA 17-Oct-2017
Inheritance tax, gifts to charities and freedom of capital . .
At CA (1) – Routier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.

Inheritance Tax, Charity, European

Updated: 19 April 2022; Ref: scu.569895

Les Jardins De Jouvence SCRL v Etat belge: ECJ 21 Jan 2016

ECJ Judgment – Reference for a preliminary ruling – Taxation – Value Added Tax – Sixth VAT Directive – Exemptions – Article 13A(1)(g) – Exemption for the supply of services closely linked to welfare and social security work, provided by bodies governed by public law or by other organisations recognised as charitable – ‘Supply of services and of goods closely linked to welfare and social security work’ – Organisations recognised as charitable – Serviced residence

Citations:

C-335/14, [2016] EUECJ C-335/14, ECLI:EU:C:2016:36

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 18 April 2022; Ref: scu.559477

Eturas And Others: ECJ 21 Jan 2016

ECJ Judgment – Reference for a preliminary ruling – Competition – Agreements, decisions and concerted practices – Concerted practice – Travel agencies using a common computerised booking system – Automatic restriction of the discount rates available for online bookings – System administrator’s message in relation to that restriction – Tacit agreement capable of being characterised as a concerted practice – Constituent elements of an agreement and of a concerted practice – Assessment of evidence and standard of proof – Procedural autonomy of the Member States – Principle of effectiveness – Presumption of innocence

Citations:

C-74/14, [2016] EUECJ C-74/14, ECLI:EU:C:2016:42

Links:

Bailii

Jurisdiction:

European

Commercial

Updated: 18 April 2022; Ref: scu.559468

Seaport (NI) Ltd, Magherafelt District Council and Others v Department of the Environment for Northern Ireland: ECJ 20 Oct 2011

Reference for a preliminary ruling – Directive 2001/42/EC – Article 6 – Designation, for consultation purposes, of an authority likely to be concerned by the environmental effects of implementing plans and programmes – Possibility of authority to be consulted conceiving plans or programmes – Requirement to designate a separate authority – Arrangements for the information and consultation of the authorities and the public

Judges:

J-C Bonichot, P

Citations:

[2011] EUECJ C-474/10

Links:

Bailii

Statutes:

Directive 2001/42/EC 6

Jurisdiction:

European

Citing:

Opinion – Seaport (NI) Ltd, Magherafelt District Council and Others v Department of the Environment for Northern Ireland ECJ 14-Jul-2011
ECJ Opinion – Directive 2001/42/EC – Assessment of the effects of certain plans and programmes on the environment – Consultation procedure – Designation of the authorities with environmental responsibilities – . .
Lists of cited by and citing cases may be incomplete.

European

Updated: 18 April 2022; Ref: scu.540510

Laboratorios Ern v OHMI – Michelle Menard (Lenah.C): ECFI 21 Jan 2016

ECJ Judgment – Community trade mark – Opposition proceedings – Application for Community word mark Lenah.C – Earlier national word mark LEMA – Relative grounds for refusal – Likelihood of confusion – Article 8(1)(b) of Regulation (EC) No 207/2009

Citations:

T-802/14, [2016] EUECJ T-802/14, ECLI:EU:T:2016:25

Links:

Bailii

Jurisdiction:

European

Intellectual Property

Updated: 18 April 2022; Ref: scu.559475

Berliner Verkehrsbetriebe (BVG) Anstalt Des Offentlichen Rechts v JP Morgan Chase Bank N.A. and Another: CA 28 Apr 2010

The court considered whether it had jurisdiction in a dispute regarding a default credit swap agreement.

Judges:

Pill, Etherton, Aikens LJJ

Citations:

[2010] EWCA Civ 390, [2010] CP Rep 32, [2010] 1 CLC 628, [2010] ILPr 28

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

Appeal from – JP Morgan Chase Bank NA and Another v Berliner Verkehrsbetriebe (BVG) and Another ComC 9-Jul-2009
Application by the Defendant for an order pursuant to Article 22(2) of the Council Regulation No.44/2001 on Jurisdiction that this court has no jurisdiction. The proceedings before this court are said to be ‘proceedings which have as their object . . .
Lists of cited by and citing cases may be incomplete.

Contract, Jurisdiction, European

Updated: 18 April 2022; Ref: scu.408661

As Flylal-Lithuanian Airlines v VAS “Starptautiska lidosta ‘Riga'” and AS “Air Baltic Corporation”: ECJ 3 Jul 2014

ECJ Opinion – Regulation (EC) No 44/2001 – Scope – Concept of civil and commercial matters – Compensation for breach of EU competition law – Recognition of provisional and protective measures – Public Order

Judges:

Mme Juliane Kokott AG

Citations:

C-302/13, [2014] EUECJ C-302/13 – O, ECLI: EU: C: 2014:2046, [2014] EUECJ C-302/13

Links:

Bailii, Bailii

Statutes:

Regulation (EC) No 44/2001

Jurisdiction:

European

Cited by:

Cited – Akcil and Others v Koza Ltd and Another SC 29-Jul-2019
The first claimant was an English company all of whose shares were owned by a Turkish company. The second claimant as director caused changes to the company’s constitution and share structure. The parties disputed the jurisdiction of the UK Courts . .
Lists of cited by and citing cases may be incomplete.

Jurisdiction

Updated: 18 April 2022; Ref: scu.533830

JP Morgan Chase Bank NA and Another v Berliner Verkehrsbetriebe (BVG) and Another: ComC 9 Jul 2009

Application by the Defendant for an order pursuant to Article 22(2) of the Council Regulation No.44/2001 on Jurisdiction that this court has no jurisdiction. The proceedings before this court are said to be ‘proceedings which have as their object . . the validity of the decisions’ of the organs of a legal person, the Defendant, whose seat is in Germany. If that is so, then the courts of the Member State in which the company, legal person or association has its seat have exclusive jurisdiction.

Judges:

Teare J

Citations:

[2009] EWHC 1627 (Comm), [2009] 2 All ER (Comm) 1167, [2009] ILPr 47, [2010] QB 276, [2010] 2 WLR 690, [2010] Bus LR 138, [2009] 2 CLC 22

Links:

Bailii

Statutes:

Council Regulation No.44/2001 22(2)

Jurisdiction:

England and Wales

Cited by:

Appeal from – Berliner Verkehrsbetriebe (BVG) Anstalt Des Offentlichen Rechts v JP Morgan Chase Bank N.A. and Another CA 28-Apr-2010
The court considered whether it had jurisdiction in a dispute regarding a default credit swap agreement. . .
Lists of cited by and citing cases may be incomplete.

Jurisdiction, European

Updated: 18 April 2022; Ref: scu.347699

Sveda UAB v Valstybine mokesciu inspekcija prie Lietuvos Respublikos finansu ministerijos: ECJ 22 Oct 2015

ECJ Judgment – Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Article 168 – Right of deduction – Deduction of input VAT on the acquisition or production of capital goods – Recreational path directly intended for use by the public free of charge – Use of the recreational path as a means of carrying out taxed transactions

Citations:

C-126/14, [2015] EUECJ C-126/14, ECLI:EU:C:2015:712

Links:

Bailii

Statutes:

Directive 2006/112/EC 168

Jurisdiction:

European

Cited by:

Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 18 April 2022; Ref: scu.553720

Galp Energia Espana And Others v Commission: ECJ 21 Jan 2016

ECJ Judgment – Appeal – Article 81 EC – Agreements, decisions and concerted practices – Spanish market for penetration bitumen – Market sharing and price coordination – Excessive length of the proceedings before the General Court – Article 261 TFEU – Regulation (EC) No 1/2003 – Article 31 – Unlimited jurisdiction – Article 264 TFEU – Annulment, in whole or in part, of the Commission’s decision

Citations:

C-603/13, [2016] EUECJ C-603/13, ECLI:EU:C:2016:38

Links:

Bailii

Jurisdiction:

European

Commercial

Updated: 18 April 2022; Ref: scu.559469

Klub OOD (Vat) v Direktor Na Direktsia: ECJ 22 Mar 2012

ECJ VAT – Directive 2006/112/EC – Article 168 – Right of deduction – Origin of the right of deduction – Right of a company to deduct the input VAT paid for the acquisition of capital goods not yet brought into use for the company’s business activities

Judges:

Cunha Rodrigues R

Citations:

C-153/11, [2012] EUECJ C-153/11

Links:

Bailii

Statutes:

Directive 2006/112/EC 168

Jurisdiction:

European

Cited by:

Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 18 April 2022; Ref: scu.452626

EON Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite: ECJ 16 Feb 2012

ECJ VAT – Directive 2006/112/EC – Articles 168 and 176 – Right of deduction – Condition relating to use of goods and services for the purposes of taxed transactions – Origin of the right to deduct – Motor vehicle leasing contract – Financial leasing contract – Vehicle used by employer to transport free of charge an employee between his home and his workplace

Judges:

Cunha Rodrigues Rapp

Citations:

C-118/11, [2012] EUECJ C-118/11

Links:

Bailii

Statutes:

Directive 2006/112/EC

Jurisdiction:

European

Cited by:

Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 18 April 2022; Ref: scu.451691

Taser International v SC Gate 4 Business SRL: ECJ 17 Mar 2016

ECJ (Judgment) Reference for a preliminary ruling – Area of freedom, security and justice – Judicial cooperation in civil matters – Regulation (EC) No 44/2001 – Contracts imposing an obligation on a Romanian undertaking to assign trade marks to an undertaking with its seat in a third country – Refusal – Clause conferring jurisdiction on a third country – Defendant entering an appearance before the Romanian courts without raising an objection – Applicable rules on jurisdiction

Judges:

President of Chamber A Arabadjiev, Judges J-C Bonichot (Rapporteur), CG Fernlund, Advocate General M Szpunar

Citations:

C-175/15, [2016] EUECJ C-175/15, [2016] WLR(D) 146, ECLI:EU:C:2016:176

Links:

Bailii, WLRD

Statutes:

Regulation (EC) No 44/2001

Jurisdiction:

European

Cited by:

Cited – Akcil and Others v Koza Ltd and Another SC 29-Jul-2019
The first claimant was an English company all of whose shares were owned by a Turkish company. The second claimant as director caused changes to the company’s constitution and share structure. The parties disputed the jurisdiction of the UK Courts . .
Lists of cited by and citing cases may be incomplete.

European

Updated: 18 April 2022; Ref: scu.561966

Granarolo SpA v Ambrosi Emmi France SA: ECJ 14 Jul 2016

ECJ (Judgment) Reference for a preliminary ruling – Judicial cooperation in civil and commercial matters – Regulation (EC) No 44/2001- Article 5(1) and (3) – Court having jurisdiction – Concepts of ‘matters relating to a contract’ and ‘matters relating to tort or delict’ – Abrupt termination of a long-standing business relationship – Action for damages – Concepts of ‘sale of goods’ and ‘provision of services’

Citations:

ECLI:EU:C:2016:559, [2016] EUECJ C-196/15

Links:

Bailii

Statutes:

Regulation (EC) No 44/2001 5(1)

Jurisdiction:

European

Cited by:

Cited – Akcil and Others v Koza Ltd and Another SC 29-Jul-2019
The first claimant was an English company all of whose shares were owned by a Turkish company. The second claimant as director caused changes to the company’s constitution and share structure. The parties disputed the jurisdiction of the UK Courts . .
Lists of cited by and citing cases may be incomplete.

Jurisdiction

Updated: 18 April 2022; Ref: scu.566898

Revenue and Customs v Frank A Smart and Son Ltd: SC 29 Jul 2019

The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and intended to use money resulting from the receipt of those subsidies to fund its current and future business activities, which currently involve only taxable supplies.
Held: The appeal failed: ‘The recognition that fund-raising costs may, where the evidence permits, be treated as general overheads of a taxable person’s business means that the taxable person must be able to provide objective evidence to support the connection between the fund-raising transaction and its proposed economic activities. The taxpayer also needs to maintain adequate banking arrangements and records to vouch the later use of the funds so raised to demonstrate its entitlement to deduct and to retain the deduction, if investigated. As the CJEU recorded in Sveda (para 36) the taxpayer will have to repay input VAT if it does not use the input goods or services for the purposes of its economic activity. HMRC has power to charge VAT under regulation 3 of the Value Added Tax (Supply of Services) Order 1993 (SI 1993/1507), where a taxable person uses services supplied to it for its business for a purpose other than a business use, by treating that use as a supply of services in the course of its business. This may involve HMRC in more investigations than the CJEU envisaged in BLP (para 24). But this supervision of the subsequent use of the raised funds, with which the services were associated, seems to me to be an inevitable consequence of the CJEU’s interpretation of the PVD.’

Judges:

Lord Reed, Deputy President

Lord Wilson

Lord Hodge

Lord Briggs

Lady Arden

Citations:

[2019] UKSC 39, [2019] WLR 4849, 2019 GWD 23-374, [2020] 1 All ER 97, 2019 SLT 857, [2019] STI 1467, 2019 SCLR 959, [2019] STC 1549, [2019] BVC 37, [2019] 1 WLR 4849, UKSC 2018/0073

Links:

Bailii, Bailii Summary, SC, SC Summary, SC Summary Video, SC 2019 Mar 06 am Video, SC 2019 Mar 06 pm Video

Statutes:

Council Directive (EC) 2006/112/EC

Jurisdiction:

Scotland

Citing:

Cited – Rompelman v Minister van Financien (Judgment) ECJ 14-Feb-1985
A trader who decided to acquire property for letting could claim repayment of VAT on the cost of a right to acquire a building which had not yet been constructed, let alone tenanted. . .
Appeal From – Revenue and Customs, Appeal By Against A Decision of The Upper Tribunal In An Appeal By Frank A Smart and Son Limited SCS 8-Dec-2017
. .
Cited – Securenta Gottinger Immobilienanlagen und Vermogensmanagement AG / legal successor of Gottinger Vermogensanlagen AG v Finanzamt Gottingen ECJ 13-Mar-2008
ECJ Sixth VAT Directive Taxable person simultaneously carrying out economic activities, taxable or exempt, and non-economic activities Right to deduct input VAT Expenditure connected with the issue of shares and . .
Cited – BLP Group v Commissioners of Customs and Excise ECJ 6-Apr-1995
The use of taxable goods for an exempt transaction disallowed a claim against VAT input tax. The use in that provision of the words ‘for transactions’ shows that to give the right to deduct under paragraph 2, the goods or services in question must . .
Cited – Investrand BV v Staatssecretaris van Financien (Taxation) ECJ 8-Feb-2007
Europa Sixth VAT Directive Article 17(2) Right to deduct Costs related to advisory services obtained in the course of arbitration proceedings to establish the amount of a claim that forms part of a company’s . .
Cited – Kretztechnik AG v Finanzamt Linz ECJ 26-May-2005
Europa Sixth VAT Directive – Supplies for consideration – Share issue – Admission of a company to a stock exchange – Deductibility of VAT).
Kretztechnik’s objects were the development and sale of . .
Cited – Mohr v Finanzamt Bad Segeberg ECJ 29-Feb-1996
ECJ Articles 6(1) and 11(A)(1)(a) of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes, in respect of the definition of a supply of services . .
Cited – Cibo Participations ECJ 27-Sep-2001
. .
Cited – Abbey National Plc v Commissioners of Customs and Excise ECJ 22-Feb-2001
Where a part or whole of a business was sold as a going concern, not all the VAT on the expenses of the sale was to be set off against VAT. The entire amount of VAT could only be set off where the assets sold were sold as a properly identifiable . .
Cited – Midland Bank plc v Customs and Excise Commissioners ECJ 8-Jun-2000
If there is a clear and direct link between the purchase of goods and their use in output transactions on which VAT was payable, input tax was deductible even if VAT was not deductible in respect of all the supplies. Where the link is indirect than . .
Cited – Intercommunale voor Zeewaterontzilting v Belgium (Judgment) ECJ 29-Feb-1996
The principle that VAT was reclaimable on the cost of acquiring a right later to purchase land to be used for VATable trade was applied to allow deduction of VAT on the cost of a study undertaken by a company in order to decide whether to commence . .
Cited – Belgische Staat v Ghent Coal Terminal (Judgment) ECJ 15-Jan-1998
Once a right of deduction had been exercised because the inputs were for the purpose of investment work intended to be used in connection with taxable transactions, the authorities may not claim repayment merely because the taxpayer has been unable . .
Cited – Rompelman and Rompelman-Van Deelen v Minister Van Financien ECJ 14-Feb-1985
The economic activities referred to in article 4(1) of the sixth directive on the harmonization of the laws of the member states relating to turnover taxes may consist in several consecutive transactions. The preparatory acts, such as the . .
Cited – The Chancellor, Masters and Scholars of The University of Cambridge ECJ 3-Jul-2019
Reference for a preliminary ruling – Value added tax (VAT) – Deduction of input tax – Management costs of an endowment fund that makes investments with the aim of financing the whole of the taxable person’s output transactions – Overheads . .
Cited – Revenue and Customs v University of Cambridge CA 27-Mar-2018
The court decided to make a reference to the CJEU because it concluded that the correct approach to be taken to the issue of attribution was not acte clair. . .
Cited – Sveda UAB v Valstybine mokesciu inspekcija prie Lietuvos Respublikos finansu ministerijos ECJ 22-Oct-2015
ECJ Judgment – Reference for a preliminary ruling – VAT – Directive 2006/112/EC – Article 168 – Right of deduction – Deduction of input VAT on the acquisition or production of capital goods – Recreational path . .
Cited – Lennartz v Finanzamt Munchen III ECJ 11-Jul-1991
(Judgment) Article 20(2) of the Sixth Directive, which concerns adjustments to the deductions of value added tax initially made in respect of capital goods, does no more than establish the procedure for calculating the adjustments to the initial . .
Cited – Klub OOD (Vat) v Direktor Na Direktsia ECJ 22-Mar-2012
ECJ VAT – Directive 2006/112/EC – Article 168 – Right of deduction – Origin of the right of deduction – Right of a company to deduct the input VAT paid for the acquisition of capital goods not yet brought into . .
Cited – EON Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ – Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite ECJ 16-Feb-2012
ECJ VAT – Directive 2006/112/EC – Articles 168 and 176 – Right of deduction – Condition relating to use of goods and services for the purposes of taxed transactions – Origin of the right to deduct – Motor vehicle . .
Cited – Skatteverket v AB SKF (Taxation) ECJ 29-Oct-2009
Sixth VAT Directive Articles 2, 4, 13B(d)(5) and 17 Directive 2006/112/EC Articles 2, 9, 135(1)(f) and 168 Disposal by a parent company of a subsidiary and of its holding in a controlled company Scope of VAT Exemption Supplies of services acquired . .
Cited – Wellcome Trust Ltd v Commissioners of Customs and Excise ECJ 10-Jul-1996
It was because the purchase and sale of shares by a charitable trust was not an economic activity that the VAT paid on the fees for professional services relating to those transactions were not recoverable; there was no downstream economic activity . .
Cited – Skatteverket v AB SKF (Taxation) ECJ 12-Feb-2009
Europa VAT Interpretation of Articles 2, 4, 13B(d)(5) and 17 of the Sixth Directive, and of Articles 2, 9, 135(1)(f), 168 and 169 of Directive 2006/112/EC Disposal by a parent company of shares in a subsidiary . .
Cited – Vereniging Noordelijke Land- En Tuinbouw Organisatie ECJ 22-Dec-2008
Europa (Taxation) Articles 6 (2), first subparagraph, and 17 of the Sixth VAT Directive Goods and services used partly for the needs of the undertaking and partly for non-economic activities Concept of’ . .
Cited – Hausgemeinschaft Jorg und Stefanie Wollny v Finanzamt Landshut ECJ 14-Sep-2006
Europa Sixth VAT Directive – Article 11A(1)(c) – Use of property forming part of the assets of a business for private purposes by a taxable person – Treatment of that use as a supply of services for consideration . .
Cited – Uudenkaupungin Kaupunki (Taxation) ECJ 30-Mar-2006
Europa VAT – Deduction of input tax – Capital goods – Immovable property – Adjustment of deductions. . .
Lists of cited by and citing cases may be incomplete.

VAT, European, Agriculture

Updated: 18 April 2022; Ref: scu.640087

Aannemersbedriijf P K Kraaijeveld v Gedeputeerde Staten Van Zuid-Holland ‘the Dutch-Dykes case): ECJ 24 Oct 1996

ECJ The fact that in this case the Member States have a discretion under Articles 2(1) and 4(2) of the directive does not preclude judicial review of the question whether the national authorities exceeded their discretion (see, in particular, VERBOND VAN NEDERLANDSE ONDERNEMINGEN). Consequently where, pursuant to national law, a court must or may raise of its own motion pleas in law based on a binding national rule which were not put forward by the parties, it must, for matters within its jurisdiction, examine of its own motion whether the legislative or administrative authorities of the Member State remained within the limits of their discretion under Article 2(1) and 4(2) of the directive.

Citations:

C-72/95, [1997] 3 CMLR 1, [1996] ECR I-0503, [1996] EUECJ C-72/95, [1996] ECR I-5403

Links:

Bailii

Statutes:

Environmental Impact Assessment Directive (85/337/EEC)

Jurisdiction:

European

Cited by:

Cited – Jones, Regina (on the Application of) v Mansfield District Council and Another CA 16-Oct-2003
Plannning permission was sought. Objectors said that it would have such an impact that an environmental impact assessment was required. They now sought judicial review of the decision to proceed without one.
Held: The judge had explained the . .
Cited – Department for Environment, Food and Rural Affairs v Alford Admn 5-May-2005
The land owner had restored derelict farm buildings to previous levels of agricultural production. She had applied manure and calcified seaweed to the land. She appealed conviction for having carried out projects on land without satiisfying the . .
Cited – Save Britain’s Heritage, Regina (on The Application of) v Secretary of State for Communities and Local Government and Others Admn 14-May-2010
The claimant challenged the order allowing the demolition of a disused listed building saying that the Direction was contrary to European law in not requiring an Environmental Impact Assessment (EIA). The Secretary of State said an EIA was not . .
Lists of cited by and citing cases may be incomplete.

Planning, Environment

Updated: 17 April 2022; Ref: scu.161538

BLP Group v Commissioners of Customs and Excise: ECJ 6 Apr 1995

The use of taxable goods for an exempt transaction disallowed a claim against VAT input tax. The use in that provision of the words ‘for transactions’ shows that to give the right to deduct under paragraph 2, the goods or services in question must have a direct and immediate link with the taxable transactions, and that the ultimate aim pursued by the taxable person is irrelevant in this respect. The principle of neutrality must co-exist with other general principles, such as the objective of legal certainty.
ECJ Article 2 of the First Directive 67/227 and Article 17 of the Sixth Directive 77/388 on the harmonization of the laws of the Member States relating to turnover taxes are to be interpreted as meaning that, except in the cases expressly provided for by those directives, where a taxable person supplies services to another taxable person who uses them for an exempt transaction, the latter person is not entitled to deduct the input value added tax paid, even if the ultimate purpose of the exempt transaction is the carrying out of a taxable transaction. The wording of those provisions shows that to give rise to the right to deduct, the goods or services in question must have a direct and immediate link with the taxable transactions, and that the ultimate aim pursued by the taxable person is irrelevant in this respect.

Judges:

C. Gulmann, P

Citations:

Times 17-Apr-1995, [1995] ECR I-983, [1995] ECR I-983, [1996] 1 WLR 174, [1995] STC 424, [1995] EUECJ C-4/94, [1995] BVC 159, [1995] 2 CMLR 75, [1995] All ER (EC) 401

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – Commissioners for Customs and Excise v Southern Primary Housing Limited CA 18-Nov-2003
The land owner had elected to pay VAT on the purchase of land. It sought to recover that VAT. The Commissioners appealed an order allowing that.
Held: Ther were three transactions, the purchase, the sale, and a development contract. The input . .
Cited – Lex Services plc v Her Majestys Commissioners of Customs and Excise HL 4-Dec-2003
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, . .
Cited – Church of England Children’s Society v Revenue and Customs ChD 29-Jul-2005
The Society sent out free newsletters to its unpaid fund-raisers and supporters. They sought to deduct input tax charged to them from the supplies associated with the costs.
Held: The Society might be able to deduct such tax as residual input . .
Cited – Revenue and Customs v Pendragon Plc and Others SC 10-Jun-2015
‘This appeal is about an elaborate scheme designed and marketed by KPMG relating to demonstrator cars used by retail distributors for test drives and other internal purposes. In the ordinary course, a car distributor will buy new cars for use as . .
Cited – Commissioners of Customs and Excise v Redrow Group Plc HL 11-Feb-1999
Where house builders had paid the estate agents’ fees for exchanged property on sales, the supply had been, at least in part, to the builder, and the builder could accordingly recover the agents’ VAT as input tax. A supplier could be treated as . .
Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 April 2022; Ref: scu.161263

Belgische Staat v Ghent Coal Terminal (Judgment): ECJ 15 Jan 1998

Once a right of deduction had been exercised because the inputs were for the purpose of investment work intended to be used in connection with taxable transactions, the authorities may not claim repayment merely because the taxpayer has been unable to use the goods or services for the intended purpose.
‘in principle, the existence of a direct and immediate link between a particular input transaction and a particular output transaction or transactions giving rise to entitlement to deduct is necessary before the taxable person is entitled to deduct input VAT and in order to determine the extent of such entitlement.’

Citations:

Times 04-Feb-1998, C-37/95, [1998] ECR I-1, [1998] EUECJ C-37/95

Links:

Bailii

Statutes:

Sixth Council Directive 77/388/EEC May 1977 Art 17

Jurisdiction:

European

Cited by:

Cited – Royal and Sun Alliance Insurance Group plc v Her Majesty’s Commissioners of Customs and Excise HL 22-May-2003
The landlord had elected to waive exemption to charging VAT on its lettings. The tenant relet the demised premises, but at first without charging VAT. It later charged VAT on the sublease, but the commissioners objected to the attempt of the . .
Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT, European

Updated: 17 April 2022; Ref: scu.161512

Intercommunale voor Zeewaterontzilting v Belgium (Judgment): ECJ 29 Feb 1996

The principle that VAT was reclaimable on the cost of acquiring a right later to purchase land to be used for VATable trade was applied to allow deduction of VAT on the cost of a study undertaken by a company in order to decide whether to commence an economic enterprise or not, even though it decided not to proceed and never made any taxable outputs.

Citations:

C-110/94, [1996] ECR I-857, [1996] EUECJ C-110/94, [1996] STC 569, [1996] CEC 490

Links:

Bailii

Jurisdiction:

European

Citing:

Cited – Rompelman v Minister van Financien (Judgment) ECJ 14-Feb-1985
A trader who decided to acquire property for letting could claim repayment of VAT on the cost of a right to acquire a building which had not yet been constructed, let alone tenanted. . .

Cited by:

Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 April 2022; Ref: scu.161334

Abbey National Plc v Commissioners of Customs and Excise: ECJ 22 Feb 2001

Where a part or whole of a business was sold as a going concern, not all the VAT on the expenses of the sale was to be set off against VAT. The entire amount of VAT could only be set off where the assets sold were sold as a properly identifiable part of the taxable person’s economic activity. There had to be a direct link between the VAT costs on the acquisition of the items later sold. The sale of the business was not a sale utilising the assets purchased.

Citations:

Times 13-Mar-2001, [2001] STC 297, C-408/98, [2001] 1 WLR 769, [2001] EUECJ C-408/98

Links:

Bailii

Statutes:

Value Added Tax (Special Provisions) Order 1995 (1995 No 1268), Sixth Council Directive 77/388/EEC on the harmonisation of laws relating to turnover taxes

Jurisdiction:

European

Cited by:

Cited – Commissioners of Customs and Excise v Royal and Sun Alliance Insurance Group Plc CA 9-Oct-2001
The respondent sought to deduct input tax from income it received from lettings. It had previously occupied the buildings itself making exempt supplies, but then let them. They later waved their exemption, and sought to deduct input tax for periods . .
Cited – Royal and Sun Alliance Insurance Group plc v Her Majesty’s Commissioners of Customs and Excise HL 22-May-2003
The landlord had elected to waive exemption to charging VAT on its lettings. The tenant relet the demised premises, but at first without charging VAT. It later charged VAT on the sublease, but the commissioners objected to the attempt of the . .
Cited – Commissioners for Customs and Excise v Southern Primary Housing Limited CA 18-Nov-2003
The land owner had elected to pay VAT on the purchase of land. It sought to recover that VAT. The Commissioners appealed an order allowing that.
Held: Ther were three transactions, the purchase, the sale, and a development contract. The input . .
Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 April 2022; Ref: scu.162535

Rompelman v Minister van Financien (Judgment): ECJ 14 Feb 1985

A trader who decided to acquire property for letting could claim repayment of VAT on the cost of a right to acquire a building which had not yet been constructed, let alone tenanted.

Citations:

C-268/83, [1985] ECR I-655

Jurisdiction:

European

Citing:

Cited – Schul v Inspecteur der Invoerrechten en Accijnzen (Judgment) ECJ 5-May-1982
A basic element of the VAT system is that VAT is chargeable on each transaction only after deduction of the amount of the VAT borne directly by the cost of the various components of the price of the goods and services and that the deduction . .

Cited by:

Cited – Royal and Sun Alliance Insurance Group plc v Her Majesty’s Commissioners of Customs and Excise HL 22-May-2003
The landlord had elected to waive exemption to charging VAT on its lettings. The tenant relet the demised premises, but at first without charging VAT. It later charged VAT on the sublease, but the commissioners objected to the attempt of the . .
Cited – Intercommunale voor Zeewaterontzilting v Belgium (Judgment) ECJ 29-Feb-1996
The principle that VAT was reclaimable on the cost of acquiring a right later to purchase land to be used for VATable trade was applied to allow deduction of VAT on the cost of a study undertaken by a company in order to decide whether to commence . .
Cited – Lex Services plc v Her Majestys Commissioners of Customs and Excise HL 4-Dec-2003
When taking a car in part exchange, the company would initially offer the correct market value. If the customer wanted, the company would agree a higher price. When cars were returned, the company at first reclaimed the VAT on the re-purchase price, . .
Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT, Land

Updated: 17 April 2022; Ref: scu.133763

Midland Bank plc v Customs and Excise Commissioners: ECJ 8 Jun 2000

If there is a clear and direct link between the purchase of goods and their use in output transactions on which VAT was payable, input tax was deductible even if VAT was not deductible in respect of all the supplies. Where the link is indirect than the tax may be deductible only in part. Legal services provided to a Bank first in support of financial services and then in an action for damages for negligence were directly connected. It was for the national court to interpret that connection. The deduction system is meant to relieve the trader entirely of the burden of the VAT payable or paid in the course of all his economic activities, provided that such activities are themselves, in principle, subject to VAT.

Citations:

Times 16-Jun-2000, C-98/98, [2000] STC 501, [2000] 1 WLR 2080, [2000] EUECJ C-98/98

Links:

Bailii

Statutes:

First Council Directive 67/227/EEC on the harmonization of turnover taxes.

Jurisdiction:

European

Cited by:

Cited – Royal and Sun Alliance Insurance Group plc v Her Majesty’s Commissioners of Customs and Excise HL 22-May-2003
The landlord had elected to waive exemption to charging VAT on its lettings. The tenant relet the demised premises, but at first without charging VAT. It later charged VAT on the sublease, but the commissioners objected to the attempt of the . .
Cited – Commissioners for Customs and Excise v Southern Primary Housing Limited CA 18-Nov-2003
The land owner had elected to pay VAT on the purchase of land. It sought to recover that VAT. The Commissioners appealed an order allowing that.
Held: Ther were three transactions, the purchase, the sale, and a development contract. The input . .
Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT, European

Updated: 17 April 2022; Ref: scu.162355

Mohr v Finanzamt Bad Segeberg: ECJ 29 Feb 1996

ECJ Articles 6(1) and 11(A)(1)(a) of the Sixth Council Directive (77/388/EEC) on the harmonization of the laws of the Member States relating to turnover taxes, in respect of the definition of a supply of services and the constitution of the taxable amount, respectively, are to be interpreted as meaning that an undertaking to discontinue milk production given by a farmer under Regulation No 1336/86 does not constitute a supply of services.
Consequently, any compensation received for that purpose is not subject to turnover tax.
Where it grants such compensation, the Community is not in the situation of a consumer who remunerates a service supplied by a farmer who gives such an undertaking, but is acting in the common interest of promoting the proper functioning of the Community milk market.

Citations:

C-215/94, [1996] EUECJ C-215/94, [1996] ECR I-959, [1996] STC 328

Links:

Bailii

Jurisdiction:

European

Cited by:

Cited – Revenue and Customs v Frank A Smart and Son Ltd SC 29-Jul-2019
The question was whether a taxpayer can deduct as input tax the VAT which it has incurred in purchasing entitlements to an EU farm subsidy, the Single Farm Payment. The taxpayer had used those entitlements to annual subsidies over several years and . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 17 April 2022; Ref: scu.161400

UAB ‘Juvelta’ v VI ‘Lietuvos prabavimo rumai’: ECJ 16 Jan 2014

ECJ Free movement of goods – Article 34 TFEU – Quantitative restrictions on imports – Measures having equivalent effect – Marketing of articles made of precious metals – Hallmark – Requirements laid down in the legislation of the Member State of import

Citations:

C-481/12, [2014] EUECJ C-481/12

Links:

Bailii

Statutes:

Article 34 TFEU

Jurisdiction:

European

European

Updated: 17 April 2022; Ref: scu.520168

Pohl (Judgment of The Court): ECJ 16 Jan 2014

ECJ Request for a preliminary ruling – Equal treatment in employment and occupation – Article 21 of the Charter of Fundamental Rights of the European Union – Article 45 TFEU – Directive 2000/78/EC – Difference in treatment on grounds of age – Determination of the reference date for the purposes of advancement on the salary scale – Limitation period – Principle of effectiveness

Judges:

R. Silva de Lapuerta, P

Citations:

C-429/12, [2014] EUECJ C-429/12

Links:

Bailii

Statutes:

Directive 2000/78/EC

Jurisdiction:

European

Employment

Updated: 17 April 2022; Ref: scu.520170

Vandorou (C-422/09), Giankoulis (C-425/09), Askoxilakis (C-426/09) v Ipourgos Ethnikis Pedias kai Thriskevmaton (Free Movement Of Persons): ECJ 2 Dec 2010

ECJ Articles 39 EC and 43 EC – Directive 89/48/EC – Recognition of diplomas – ‘Professional experience’.

Citations:

C-422/09, [2010] EUECJ C-422/09

Links:

Bailii

Statutes:

Directive 89/48/EC

Jurisdiction:

European

European

Updated: 17 April 2022; Ref: scu.426882

X Bv: ECJ 16 Jan 2014

ECJ Opinion – Article 63 TFEU – Territorial scope of the free movement of capital – Movement of capital from a Member State to an overseas country and territory (OCT) belonging to it – Notion of a third country under Article 63 TFEU – Article 64(1) TFEU – Standstill clause – Restrictions existing on 31 December 1993

Judges:

Jaaskinen AG

Citations:

C-24/12, [2014] EUECJ C-24/12

Links:

Bailii

Jurisdiction:

European

European

Updated: 17 April 2022; Ref: scu.520173

BP Products North America Inc v Council of The European Union: ECFI 16 Jan 2014

ECFI Dumping – Subsidies – Imports of biodiesel originating in the United States – Circumvention – Article 13 of Regulation (EC) No 1225/2009 – Article 23 of Regulation (EC) No 597/2009 – Slightly modified like product – Legal certainty – Misuse of powers – Manifest errors of assessment – Obligation to state reasons – Equal treatment – Principle of sound administration

Citations:

T – 385/11, [2014] EUECJ T – 385/11

Links:

Bailii

Statutes:

Regulation (EC) No 1225/2009 13, Regulation (EC) No 597/2009 823

Jurisdiction:

European

European

Updated: 17 April 2022; Ref: scu.521177

Secretary of State for The Home Department v Vomero (Italy): SC 27 Jul 2016

The respondent an Italian national had come to the UK, and married an English wife and making a family here. After the marriage broke down he committed a manslaughter, and on his release it was decided that he should be deported. He successfully appealed, and his appeal was confirmed by the Court of Appeal.
Held: Questions were referred to the ECJ.
A majority of the Court favours the view that possession of a right of permanent residence is not needed in order to enjoy enhanced protection under article 28(3)(a). But a minority regards the position as at the least unclear and so as requiring a reference to the Court of Justice. The Supreme Court accordingly refers to the Court of Justice the question:
‘(1) whether enhanced protection under article 28(3)(a) depends upon the possession of a right of permanent residence within article 16 and article 28(2).’

Judges:

Lady Hale, Deputy President, Lord Mance, Lord Wilson, Lord Reed, Lord Hughes

Citations:

[2016] UKSC 49, UKSC 2012/0226, [2017] 1 All ER 999

Links:

Bailii, Bailii Summary, SC, SC Summary

Statutes:

Immigration (European Economic Area)
Regulations 2006 19(3)(b) 21

Jurisdiction:

England and Wales

Citing:

Cited – Onuekwere v Secretary of State For The Home Department ECJ 16-Jan-2014
ECJ Request for a preliminary ruling – Directive 2004/38/EC – Article 16(2) and (3) – Right of permanent residence of third-country nationals who are family members of a Union citizen – Taking into consideration . .
Appeal from – Secretary of State for The Home Department v FV (Italy) CA 14-Sep-2012
A right of permanent residence (‘RPR’) is a prerequisite for enhanced protection against expulsion pursuant to article 28(3)(a) of the Directive . .
Cited – Secretary of State for Work and Pensions v Lassal ECJ 7-Oct-2010
Reference for preliminary ruling – Freedom of movement for persons – Directive 2004/38/EC – Article 16 – Right of permanent residence – Temporal application – Periods completed before the date of transposition . .
Cited – Land Baden-Wurttemberg v Tsakouridis ECJ 23-Nov-2010
(Grand Chamber) Freedom of movement for persons – Directive 2004/38/EC – Articles 16(4) and 28(3)(a) – Union citizen born and having resided for over 30 years in the host Member State – Absences from the host Member State – Criminal convictions – . .

Cited by:

See Also – Secretary of State for The Home Department v Vomero (Italy) SC 24-Jul-2019
V, Italian, lived in the UK since 1985. On the breakdown of his marriage he moved in with a Mr Mitchell who he later killed. On release from his sentence for manslaughter, the Appellant decided to deport him. The Court of Appeal rejected the . .
Lists of cited by and citing cases may be incomplete.

Immigration, European

Updated: 17 April 2022; Ref: scu.567608

Onuekwere v Secretary of State For The Home Department: ECJ 16 Jan 2014

ECJ Request for a preliminary ruling – Directive 2004/38/EC – Article 16(2) and (3) – Right of permanent residence of third-country nationals who are family members of a Union citizen – Taking into consideration of periods of imprisonment of those nationals
Held: Periods of imprisonment could not be taken into account for the purpose of calculating the length of the claimant’s residence in the UK, and interrupted the continuity of such residence.

Judges:

R. Silva de Lapuerta (Rapporteur), P

Citations:

[2014] EUECJ C-378/12, [2014] Imm AR 551, [2014] WLR(D) 7, [2014] 2 CMLR 46, [2014] 1 WLR 2420, ECLI:EU:C:2014:13, [2014] CEC 1007, [2014] INLR 613, [2014] WLR(D) 7

Links:

Bailii, WLRD

Statutes:

Directive 2004/38/EC 16(2)

Jurisdiction:

European

Citing:

Opinion – Onuekwere v Secretary of State For The Home Department ECJ 3-Oct-2013
ECJ Opinion – Right of Union citizens to move and reside freely within the territory of the Member States – Directive 2004/38/EC – Article 16 – Continuity of residence required in order to acquire the right of . .
Reference – Onuekwere (Imprisonment – Residence) Nigeria UTIAC 3-Aug-2012
Order for reference to European Court of Justice . .

Cited by:

Cited – Secretary of State for The Home Department v Vomero (Italy) SC 27-Jul-2016
The respondent an Italian national had come to the UK, and married an English wife and making a family here. After the marriage broke down he committed a manslaughter, and on his release it was decided that he should be deported. He successfully . .
Cited – Secretary of State for The Home Department v Vomero (Italy) SC 24-Jul-2019
V, Italian, lived in the UK since 1985. On the breakdown of his marriage he moved in with a Mr Mitchell who he later killed. On release from his sentence for manslaughter, the Appellant decided to deport him. The Court of Appeal rejected the . .
Lists of cited by and citing cases may be incomplete.

Immigration

Updated: 17 April 2022; Ref: scu.536567

Secretary of State for The Home Department v FV (Italy): CA 14 Sep 2012

A right of permanent residence (‘RPR’) is a prerequisite for enhanced protection against expulsion pursuant to article 28(3)(a) of the Directive

Judges:

Pill, Aikens, Rafferty LJJ

Citations:

[2012] EWCA Civ 1199, [2012] 3 CMLR 56, [2013] 1 All ER 1180, [2013] 1 WLR 3339, [2013] Imm AR 114, [2013] INLR 293

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Appeal from – Secretary of State for The Home Department v Vomero (Italy) SC 27-Jul-2016
The respondent an Italian national had come to the UK, and married an English wife and making a family here. After the marriage broke down he committed a manslaughter, and on his release it was decided that he should be deported. He successfully . .
Appeal from – Secretary of State for The Home Department v Vomero (Italy) SC 24-Jul-2019
V, Italian, lived in the UK since 1985. On the breakdown of his marriage he moved in with a Mr Mitchell who he later killed. On release from his sentence for manslaughter, the Appellant decided to deport him. The Court of Appeal rejected the . .
Reference from – B v Land Baden-Wurttemberg ECJ 17-Apr-2018
ECJ Citizenship of The European Union – Right To Move and Reside Freely – Enhanced Protection v Expulsion – Judgment – References for a preliminary ruling – Citizenship of the European Union – Right to move and . .
Lists of cited by and citing cases may be incomplete.

European, Immigration

Updated: 17 April 2022; Ref: scu.464264

Secretary of State for The Home Department v Vomero (Italy): SC 24 Jul 2019

V, Italian, lived in the UK since 1985. On the breakdown of his marriage he moved in with a Mr Mitchell who he later killed. On release from his sentence for manslaughter, the Appellant decided to deport him. The Court of Appeal rejected the Appellant’s appeal from the overturning of the deportation. The Supreme Court referred questions to the ECJ, and now considered the appeal in the light of the answer.
Held: The appeal was allowed. The SC had asked whether a right of permanent residence was a prerequisite of enhanced protection against expulsion pursuant to article 28(3)(a) of the Directive under which an expulsion decision ‘may not be taken against Union citizens, except if the decision is based on imperative grounds of public security, as defined by member states, if they have resided in the host member state for the previous ten years’. The CJEU held that RPR is a prerequisite for this, because article 28 provides graduated protection, and the protection reflects the individual’s integration in the host state.
In the first judgment it was found that V had not acquired a right of permanent residence in the UK before the deportation decision because the imprisonment had interrupted its acquisition.
V now argued that the SC was wrong to find he did not have RPR, because the CJEU observed that the question referred assumed that he does not have RPR, and the SC did not have the information necessary so to assess. The SS maintains that Lord Mance was correct but concedes that it will be open to V to argue that he had acquired permanent residence after the deportation decision.
The proposition the CJEU was unable to assess, namely that V does not have RPR, is not the same as Lord Mance’s conclusion, namely that Mr Vomero had not acquired RPR by 23 March 2007. The same is true of the Advocate General’s preliminary observations.
The leading authority on the significance of imprisonment in relation to the acquisition of RPR is Onuekwere where the CJEU held that periods of imprisonment could not be taken into account when calculating the length of the claimant’s residence in the UK, and theyy interrupted the continuity of such residence.
This case differs from Onuekwere in that V had more than five years of continuous legal residence before he was imprisoned. However, imprisonment for more than two years prevented him from acquiring a right of permanent residence, as would absence from the UK or being out of work for more than two years, (SSWP v Lassal and SSWP v Dias). The necessary five years’ continuous legal residence could only begin when he completed the custodial sentence, and had not been completed when the decision to deport was made.
The tribunal, on remission, must consider both whether V has acquired a right of permanent residence since the decision to deport him, and whether there still exist ‘grounds of public policy or public security’ within the meaning of article 28(1) of the Directive on the basis of which his expulsion could be justified.

Judges:

Lady Hale, President

Lord Reed, Deputy President

Lord Wilson

Lord Mance

Lord Hughes

Citations:

[2019] UKSC 35, [2019] 1 WLR 4729, [2020] 1 All ER 287, [2020] Imm AR 97, [2019] WLR(D) 461, [2019] INLR 812, [2020] 1 WLR 3692, UKSC 2012/0226

Links:

Bailii, Bailii Summary, WLRD, SC, SC Summary, SC Summary Video, SC 2019 Feb 07 pm Video

Statutes:

Immigration (European Economic Area) Regulations 2006, Directive 2004/38/EC 27 28

Jurisdiction:

England and Wales

Citing:

Appeal from – Secretary of State for The Home Department v FV (Italy) CA 14-Sep-2012
A right of permanent residence (‘RPR’) is a prerequisite for enhanced protection against expulsion pursuant to article 28(3)(a) of the Directive . .
See Also – Secretary of State for The Home Department v Vomero (Italy) SC 27-Jul-2016
The respondent an Italian national had come to the UK, and married an English wife and making a family here. After the marriage broke down he committed a manslaughter, and on his release it was decided that he should be deported. He successfully . .
Cited – Onuekwere v Secretary of State For The Home Department ECJ 16-Jan-2014
ECJ Request for a preliminary ruling – Directive 2004/38/EC – Article 16(2) and (3) – Right of permanent residence of third-country nationals who are family members of a Union citizen – Taking into consideration . .
Cited – Secretary of State For The Home Department v MG (Judgment of The Court) ECJ 16-Jan-2014
ECJ Request for a preliminary ruling – Directive 2004/38/EC – Article 28(3)(a) – Protection against expulsion – Method for calculating the 10-year period – Whether periods of imprisonment are to be taken into . .
Cited – Nazli and Others v Stadt Nurnberg ECJ 10-Feb-2000
Europa EEC-Turkey Association Agreement – Freedom of movement for workers – Articles 6(1) and 14(1) of Decision No 1/80 of the Association Council – Registration as duly belonging to the labour force of a Member . .
Cited – Cetinkaya (External Relations) ECJ 11-Nov-2004
EEC-Turkey Association Agreement – Freedom of movement for workers – Articles 7, first indent, and 14(1) of Decision No 1/80 of the Association Council – Right of residence of the child of a Turkish worker after he has attained his majority – . .
Cited – Ziolkowski and Others v Land Berlin ECJ 21-Dec-2011
Grand Chamber – Freedom of movement for persons – Directive 2004/38/EC – Right of permanent residence – Article 16 – Legal residence – Residence based on national law – Period of residence completed before the accession to the European Union of the . .
Cited – Secretary of State for the Home Department v Dias (European Citizenship) ECJ 21-Jul-2011
Free movement of persons – Directive 2004/38/EC – Article 16 – Right of permanent residence – Periods completed before the date of transposition of that directive – Legal residence – Residence based solely on a residence permit issued pursuant to . .
Cited – Secretary of State for Work and Pensions v Lassal ECJ 7-Oct-2010
Reference for preliminary ruling – Freedom of movement for persons – Directive 2004/38/EC – Article 16 – Right of permanent residence – Temporal application – Periods completed before the date of transposition . .
Lists of cited by and citing cases may be incomplete.

European, Immigration

Updated: 17 April 2022; Ref: scu.640088

Ziolkowski and Others v Land Berlin: ECJ 21 Dec 2011

Grand Chamber – Freedom of movement for persons – Directive 2004/38/EC – Right of permanent residence – Article 16 – Legal residence – Residence based on national law – Period of residence completed before the accession to the European Union of the State of origin of the citizen concerned

Judges:

V Skouris, P

Citations:

C-425/10, [2011] EUECJ C-424/10, C-424/10, [2012] Imm AR 421, [2014] All ER (EC) 314, [2011] ECR I-14035, [2013] 3 CMLR 37, ECLI:EU:C:2011:866, [2012] INLR 467

Links:

Bailii

Jurisdiction:

European

Citing:

Order – Ziolkowski and Others v Land Berlin ECJ 6-Oct-2010
ECJ Order – REFERENCE for a preliminary ruling under Article 267 TFEU from the Bundesverwaltungsgericht (Germany), made by decision of 13 July 2010, received at the Court on 31 August 2010, in the proceedings. . .
Opinion – Ziolkowski and Others v Land Berlin ECJ 14-Sep-2011
ECJ Opinion – The right of citizens of the Union to move and reside freely within the territory of the Member States – Conditions for the acquisition of a right of permanent residence – Concept of ‘legal . .

Cited by:

Cited – Secretary of State for Work and Pensions v Gubeladze SC 19-Jun-2019
The claimant had come from Latvia to the UK in 2008, but not registered under the Worker Registration Scheme until 2010. She now sought state pension credit. The SS appealed from a judgment that it was to calculate her entitlement to include her . .
Cited – Secretary of State for The Home Department v Vomero (Italy) SC 24-Jul-2019
V, Italian, lived in the UK since 1985. On the breakdown of his marriage he moved in with a Mr Mitchell who he later killed. On release from his sentence for manslaughter, the Appellant decided to deport him. The Court of Appeal rejected the . .
Lists of cited by and citing cases may be incomplete.

Immigration

Updated: 17 April 2022; Ref: scu.523744

Aloe Vera Of America, Inc v Office For Harmonisation In The Internal Market (Trade Marks And Designs) (Ohim), v Detimos – Gestao Imobiliaria, Sa: ECFI 16 Jan 2014

ECFI Community trade mark – Opposition proceedings – Application for the Community figurative mark FOREVER – Earlier national figurative mark 4 EVER – Relative ground for refusal – Likelihood of confusion – Similarity of the signs – Article 8(1)(b) of Regulation (EC) No 207/2009 – Genuine use of the earlier mark – Article 42(2) and (3) of Regulation No 207/2009

Citations:

T – 528/11, [2014] EUECJ T – 528/11

Links:

Bailii

Statutes:

Regulation (EC) No 207/2009

Jurisdiction:

European

Intellectual Property

Updated: 17 April 2022; Ref: scu.521176

Secretary of State For The Home Department v MG (Judgment of The Court): ECJ 16 Jan 2014

ECJ Request for a preliminary ruling – Directive 2004/38/EC – Article 28(3)(a) – Protection against expulsion – Method for calculating the 10-year period – Whether periods of imprisonment are to be taken into account

Judges:

R. Silva de Lapuerta (Rapporteur), P

Citations:

C-400/12, [2014] EUECJ C-400/12, [2014] 2 CMLR 40, [2014] Imm AR 561, ECLI:EU:C:2014:9, [2014] WLR(D) 4, [2014] 1 WLR 2441

Links:

Bailii, WLRD

Statutes:

Directive 2004/38/EC 28(3)(a)

Jurisdiction:

European

Cited by:

Cited – Secretary of State for The Home Department v Vomero (Italy) SC 24-Jul-2019
V, Italian, lived in the UK since 1985. On the breakdown of his marriage he moved in with a Mr Mitchell who he later killed. On release from his sentence for manslaughter, the Appellant decided to deport him. The Court of Appeal rejected the . .
Lists of cited by and citing cases may be incomplete.

Immigration

Updated: 17 April 2022; Ref: scu.520172

Secretary of State for Work and Pensions v Lassal: ECJ 11 May 2010

(European Citizenship) (Opinion) Directive 2004/38/EC Right of Union citizens to reside in the territory of the Member States Article 16(1) Right of permanent residence – Residence for a continuous period of five years Taking into account periods of time before expiry of the transposition period Retroactive effect Application of the conditions of a legal provision to past events Article 16(4) Loss of the right of permanent residence Absence of more than two years

Citations:

C-162/09, [2010] EUECJ C-162/09 – O

Links:

Bailii

Statutes:

Directive 2004/38/EC

Jurisdiction:

European

Citing:

Reference – Secretary of State for Work and Pensions v Lassal CA 10-Mar-2009
The court referred the case to the ECJ. . .

Cited by:

Opinion – Secretary of State for Work and Pensions v Lassal ECJ 7-Oct-2010
Reference for preliminary ruling – Freedom of movement for persons – Directive 2004/38/EC – Article 16 – Right of permanent residence – Temporal application – Periods completed before the date of transposition . .
Lists of cited by and citing cases may be incomplete.

Immigration

Updated: 17 April 2022; Ref: scu.416431

Reyes (Judgment Of The Court): ECJ 16 Jan 2014

ECJ Request for a preliminary ruling – Directive 2004/38/EC – Right of citizens of the Union and their family members to move and reside freely within the territory of the Member States – Right of residence in a Member State of a third-country national who is a direct descendant of a person having the right of residence in that Member State – Concept of ‘dependant’

Judges:

L. Bay Larsen, P

Citations:

C-423/12, [2014] EUECJ C-423/12, [2013] EUECJ C-423/12 – O

Links:

Bailii, Bailii

Statutes:

Directive 2004/38/EC

Jurisdiction:

European

Immigration

Updated: 17 April 2022; Ref: scu.520171

Booker Aquaculture: ECJ 10 Jul 2003

(Judgment) Directive 93/53/EEC – Destruction of fish stocks infected by viral haemorrhagic septicaemia (VHS) and infectious salmon anaemia (ISA) – Compensation – Obligations of the Member State – Protection of fundamental rights, particularly of the right to property – Validity of Directive 93/53

Citations:

C-20/00, [2003] EUECJ C-20/00

Links:

Bailii

Jurisdiction:

European

Citing:

See Also – Booker Aquaculture (Principles Of Community Law) ECJ 10-Jul-2003
Directive 93/53/EEC – Destruction of fish stocks infected by viral haemorrhagic septicaemia (VHS) and infectious salmon anaemia (ISA) – Compensation – Obligations of the Member State – Protection of fundamental rights, particularly of the right to . .

Cited by:

Cited – Association of Independent Meat Suppliers and Another, Regina (on The Application of) v Food Standards Agency SC 24-Jul-2019
Cleveland Meat Company Limited purchased a bull at Darlington Farmers market. After the animal was slaughtered, the Official Veterinarian (‘OV’) found that the animal was diseased and so declared it unfit for human consumption, and refused to award . .
Lists of cited by and citing cases may be incomplete.

European

Updated: 16 April 2022; Ref: scu.184686

Gall Pharma v EUIPO – Pfizer (Styriagra): ECFI 3 May 2018

EU Trade Mark – Judgment – EU trade mark – Opposition proceedings – Application for EU word mark Styriagra – Earlier EU word mark VIAGRA – Taking unfair advantage of the distinctive character or repute of the earlier mark – Article 8(5) of Regulation (EC) No 207/2009 (now Article 8(5) of Regulation (EU) 2017/1001)

Citations:

ECLI:EU:T:2018:242, [2018] EUECJ T-662/16

Links:

Bailii

Jurisdiction:

European

European

Updated: 14 April 2022; Ref: scu.609509

Walfood v EUIPO – Romanov Holding (Chatka) T-312/16: ECFI 25 Apr 2018

EU Trade Mark – Judgment – EU trade mark – Opposition proceedings – International registration designating the European Union – Word mark CHATKA – Earlier international figurative mark CHATKA – Relative ground for refusal – Article 8(1)(b) of Regulation (EC) No 207/2009 (now Article 8(1)(b) of Regulation (EU) 2017/1001) – Genuine use of the earlier mark – Article 42(2) and (3) of Regulation No 207/2009 (now Article 47(2) and (3) of Regulation 2017/1001)

Citations:

[2018] EUECJ T-312/16, ECLI:EU:T:2018:221

Links:

Bailii

Jurisdiction:

European

European

Updated: 14 April 2022; Ref: scu.609333

Hungary v Commission – T-554/15: ECFI 25 Apr 2018

Judgment – State aid – Aid granted under the Hungarian Law No XCIV of 2014 on the health contribution of tobacco companies – Aid resulting from a 2014 amendment to the Hungarian Food Chain and Food Chain Act of 2008 official control thereof – Taxes with progressive annual turnover rates – Decision to initiate the procedure provided for in Article 108 (2) TFEU – Simultaneous adoption of an injunction for suspension – Action for annulment – Detachable nature of the suspension order – Interest in bringing proceedings – Admissibility – Obligation to state reasons – Proportionality – Equal treatment – Rights of the defense – Principle of loyal cooperation – Article 11 (1) of Regulation (EC) No 659 / 1999

Citations:

ECLI:EU:T:2018:220, [2018] EUECJ T-554/15

Links:

Bailii

Jurisdiction:

European

European

Updated: 14 April 2022; Ref: scu.609312

Danieli and C Officine Meccaniche and Others: ECJ 26 Apr 2018

Accession of New Member States – Croatia – Opinion – Request for a preliminary ruling – Accession of new Member States – Croatia – Transitional measures – Free movement of workers – Articles 56 and 57 TFEU – Freedom to provide services – Directive 96/71/EC – Posting of workers – Scope – Posting of Croatian and third-country nationals to Austria through an undertaking established in Italy – Article 1(3) – Posting – Hiring out of manpower

Citations:

ECLI:EU:C:2018:288, [2018] EUECJ C-18/17 – O

Links:

Bailii

Jurisdiction:

European

Employment, European

Updated: 14 April 2022; Ref: scu.609305

Allergopharma v Commission: ECFI 19 Apr 2018

Competition – Order – Action for annulment – State aid – Aid scheme providing for a derogation from the compulsory discount on certain pharmaceutical products – Decision declaring the scheme compatible with the internal market – Failure to apply the measure individually – Act involving implementing measures – Inadmissibility

Citations:

ECLI:EU:T:2018:201, [2018] EUECJ T-354/15 – CO

Links:

Bailii

Jurisdiction:

European

European

Updated: 14 April 2022; Ref: scu.609295

Scott SA v Commission: ECJ 29 Mar 2007

ECJ State aid – Land sale price – Decision ordering the recovery of aid incompatible with the common market – Errors in the calculation of the aid – Obligations of the Commission with regard to the calculation of the aid – Rights of the recipient of aid Regulation (EC) No 659/1999 Article 13(1)

Citations:

[2007] EUECJ T-366/00, T-366/00

Links:

Bailii

Jurisdiction:

England and Wales

Citing:

See Also – Scott SA v Commission ECFI 10-Apr-2003
Judgment – Action for annulment – State aid – Regulation (EC) No 659/1999 – Article 15 – Limitation period – Recovery of aid – Act interrupting the limitation period. . .
Lists of cited by and citing cases may be incomplete.

European

Updated: 14 April 2022; Ref: scu.609294

CX ad District Commission Scharding: ECJ 26 Apr 2018

(External Relations – Opinion) Reference for a preliminary ruling – International road transport – Agreement establishing an association between the European Economic Community and Turkey – Article 9 – Additional Protocol – Articles 41 and 42 – Freedom to provide services – Standstill clause – Decision No 1/95 of EC-Turkey Association Council – Articles 5 and 7 – Free movement of goods – Measures having equivalent effect to quantitative restrictions – Turkish carrier of goods passing through a Member State in transit – National legislation making such carriage subject to an authorization granted within the limits of a quota established under a bilateral agreement between the Member State and Turkey, or an individual permit issued for a transport of major public interest

Citations:

ECLI:EU:C:2018:286, [2018] EUECJ C-629/16 – O

Links:

Bailii

Jurisdiction:

European

European

Updated: 14 April 2022; Ref: scu.609304

Anged v Consejeria de Economia y Hacienda del Principado de Asturias: ECJ 26 Apr 2018

Regional Tax – Protection of The Environment and Town and Country Planning – Judgment – Reference for a preliminary ruling – Regional tax on large retail establishments – Freedom of establishment – Protection of the environment and town and country planning – State aid – Selective measure

Citations:

ECLI:EU:C:2018:281, [2018] EUECJ C-234/16

Links:

Bailii

Jurisdiction:

European

European

Updated: 14 April 2022; Ref: scu.609297

Regina v G and R: HL 16 Oct 2003

The defendants, young boys, had set fire to paper and thrown the lit papers into a wheelie bin, expecting the fire to go out. In fact substantial damage was caused. The House was asked whether a conviction was proper under the section where the defendant had given no thought to a risk of damage, but because of his characteristics he might not have seen the danger if he had thought about it.
Held: The high threshold for the House to depart from its earlier judgments was satisfied in this case. Caldwell (which would in this case have disallowed any adjustment for the age or understanding of the defendaants) should be overruled. It has led to cases such as this, cases of clear injustice. Parliament had meant to get rid of the older connotations of malicious intent. It would be wrong to create specific exemptions for certain forms of disability such as youth, since this would lead only to further arbitrary complication. The culpability of the defendants should be decided according to their actual perception of the risk allowing for their personal characteristics.
Lord Bingham of Cornhill said: ‘in any statutory definition of a crime, ‘malice’ must, as we have already seen, be taken – not in its vague common law sense as ‘wickedness’ in general, but – as requiring an actual intention to do the particular kind of harm that in fact was done . . For it is essential to arson that the incendiary either should have intended the building to take fire, or, at least, should have recognised the probability of its taking fire and have been reckless as to whether or not it did so.’
Lord Steyn acknowledged the special position of children in the criminal justice system: ‘Ignoring the special position of children in the criminal justice system is not acceptable in the modern civil society. In 1990 the United Kingdom ratified the Convention on the Rights of the Child (Cm 1976) which entered into force in January 1992. Article 40(1) provides ‘States parties recognise the right of every child alleged as, accused of, or recognised as having infringed the penal law to be treated in a manner consistent with the promotion of the child’s sense of dignity and worth, which reinforces the child’s respect for the human rights and fundamental freedoms of others, and which takes into account the child’s age and the desirability of promoting the child’s reintegration and the child’s assuming a constructive role in society’. This provision imposes both procedural and substantive obligations on the State parties to protect the special position of children in the criminal justice system . . it is true that the Convention became binding on the United Kingdom after R v Caldwell was decided. But the House cannot ignore the norm created by the Convention. This factor on its own justified a reappraisal of R v Caldwell.’

Judges:

Lord Bingham of Cornhill, Lord Browne-Wilkinson, Lord Steyn, Lord Hutton, Lord Rodger of Earlsferry

Citations:

[2003] UKHL 50, Times 17-Oct-2003, Gazette 13-Nov-2003, [2003] 3 WLR 1060, [2004] 1 AC 1034, (2003) 167 JP 621, (2003) 167 JPN 955, [2004] 1 Cr App R 21, [2003] 4 All ER 765

Links:

House of Lords, Bailii, Bailii

Statutes:

Criminal Damage Act 1971 1, Malicious Damage Act 1861 51

Jurisdiction:

England and Wales

Citing:

Overruled – Commissioner of Police v Caldwell HL 19-Mar-1981
The defendant got drunk and set fire to the hotel where he worked. Guests were present. He was indicted upon two counts of arson. He pleaded guilty to the 1(1) count but contested the 1(2) charge, saying he was so drunk that the thought there might . .
Cited – Regina v Pembliton CCCR 1874
The defendant was fighting in the street. He picked up a large stone and threw it at the people he had been fighting with. He missed and broke a window causing damage of a value exceeding pounds 5. The jury convicted the defendant, although finding . .
Cited – Regina v Child 1871
The defendant had not intended to set fire to a house and had thought that what he was doing would not do so. He was not guilty. . .
Approved – Regina v Cunningham CCA 1957
Specific Intention as to Damage Caused
(Court of Criminal Appeal) The defendant wrenched a gas meter from the wall to steal it. Gas escaped. He was charged with unlawfully and maliciously causing a noxious thing, namely coal gas, to be taken by the victim.
Held: Byrne J said: ‘We . .
Cited – Regina v Welch 1875
The defendant faced charges of unlawfully and maliciously killing, maiming and wounding a mare under the Act.
Held: The trial judge was right to direct the jury to convict if they found that the defendant in fact intended to kill, maim or . .
Cited – Regina v Faulkner 1877
(Irish Court of Crown Cases Reserved) The defendant had set fire to a ship while stealing rum from its hold. He had been boring a hole by candlelight and some rum had spilled out and been ignited. It was conceded that he had not intended to burn the . .
Cited – Regina v Harris 1882
The defendant was charged with setting fire to a dwelling house. The judge directed: ‘Again, if you think that the prisoner set fire to the frame of the picture with a knowledge that in all probability the house itself would thereby be set on fire, . .
Cited – Regina v Mowatt CACD 20-Jun-1967
The defendant was attacked by his victim, and he hit his victim in the face. He was charged with wounding with intent to do grievous bodily harm with an alternative of unlawful wounding also open to the jury. The judge gave no direction on the . .
Cited – Regina v Briggs (Note) CACD 1977
The defendant caused damage to a car. The appeal turned on the trial judge’s direction on the meaning of ‘reckless’.
Held: The conviction was set aside. The judge had not adequately explained that the test to be applied was that of the . .
Cited – Regina v Parker (Daryl) CACD 1977
In a temper the defendant broke a telephone by smashing the handset violently down on to the telephone unit.
Held: Applying but modifying Briggs, the defendant had been fully aware of all the circumstances and, if ‘he did not know, as he said . .
Cited – Regina v Stephenson CACD 1979
The defendant sought to sleep in a hollow in a haystack. He lit a fire, to keep warm, which set fire to the stack. He appealed against his conviction under the 1971 Act. He had a long history of schizophrenia and may not have had the same ability to . .
Approved – Regina v Lawrence (Stephen) HL 1981
The defendant had ridden a motor-cycle and hit a pedestrian. The court asked whether he had been reckless.
Held: The House understood recklessness as ‘a state of mind stopping short of deliberate intention, and going beyond mere inadvertence’ . .
Cited – Regina v Miller HL 17-Mar-1982
The defendant, a vagrant, fell asleep in an empty house. His lighted cigarette fell onto his mattress, and a fire started. Rather than put it out, he moved to another room. He was accused of arson.
Held: He was guilty. A defendant would be . .
Cited – Elliott v C 1983
A 14-year old girl of low intelligence entered a shed, poured white spirit on the floor and set it alight. The fire destroyed the shed after she left. The allegation was that she was reckless. The justices applied Caldwell but inferred that in his . .
Cited – Regina v Reid HL 1992
The defendant, convicted of causing death by reckless driving contrary asked the House to reconsider its decision in Lawrence on which the trial judge’s jury direction had been based.
Held: Lawrence remained good. (Lord Keith) ‘where the . .
Applied – Regina v Coles CACD 1995
The 15 year old defendant appealed his conviction on the basis of recklessness, challenging, unsuccessfully, the rule in Caldwell.
Held: Because recklessness was to be judged by the standard of the reasonable prudent man, expert evidence of . .
Cited – Director of Public Prosecutions v Majewski HL 1976
The defendant took a cocktail of drink and drugs and, whilst intoxicated, assaulted pub landlord. He said that he did not know what he was doing, and had no mens rea, that self-induced intoxication could be a defence to a charge of assault, and that . .
Cited – Regina v Morgan HL 30-Apr-1975
The defendants appealed against their convictions for rape, denying mens rea and asserting a belief (even if mistaken) that the victim had consented.
Held: For a defence of mistake to succeed, the mistake must have been honestly made and need . .
Cited – Beckford v The Queen PC 15-Jun-1987
(Jamaica) Self defence permits a defendant to use such force as is reasonable in the circumstances as he honestly believed them to be. ‘If then a genuine belief, albeit without reasonable grounds, is a defence to rape because it negatives the . .
Cited – B (A Minor) v Director of Public Prosecutions HL 23-Feb-2000
Prosecution to prove absence of genuine belief
To convict a defendant under the 1960 Act, the prosecution had the burden of proving the absence of a genuine belief in the defendant’s mind that the victim was 14 or over. The Act itself said nothing about any mental element, so the assumption must . .
Cited – Regina v K CACD 11-Dec-2002
While a girl under the age of 16 cannot in law consent to an indecent assault, it is a defence if the defendant honestly believed she was over 16. . .
Cited – Regina v Graham (Paul) CACD 18-Dec-1981
The defence of duress requires establishment of a reasonable belief. In judging the accused’s response the test is: ‘have the prosecution made the jury sure that a sober person of reasonable firmness, sharing the characteristics of the defendant, . .
Cited – Regina v Howe etc HL 19-Feb-1986
The defendants appealed against their convictions for murder, saying that their defences of duress had been wrongly disallowed.
Held: Duress is not a defence available on a charge of murder. When a defence of duress is raised, the test is . .
Cited – Regina v Martin (Colin) CACD 29-Nov-1988
Defence of Necessity has a Place in Criminal Law
The defendant appealed against his conviction for driving whilst disqualified. He said he had felt obliged to drive his stepson to work because his stepson had overslept. His wife (who had suicidal tendencies) had been threatening suicide unless he . .
Cited – Regina v Bowen CACD 24-Apr-1996
The low IQ of the defendant was not relevant to jury’s consideration of the effect of duress as a defence. The age and sex of the defendant (but possibly no other characteristics) are relevant to the cogency of the threat. . .
Cited – Regina v Smith (Morgan James) HL 27-Jul-2000
The defendant had sought to rely upon the defence of provocation. He had suffered serious clinical depression.
Held: When directing a jury on the law of provocation, it was no longer appropriate to direct the jury to disregard any particular . .

Cited by:

Cited – Attorney General’s Reference (No 3 of 2003) CACD 7-Apr-2004
Police Officers had been acquitted of misconduct in public office. They had stood by in a police station custody suite as a prisoner lay on the floor and died.
Held: The trial took place before R -v- G which had overruled Caldwell. The . .
Cited – Regina v Misra; Regina v Srivastava CACD 8-Oct-2004
Each doctor appealed convictions for manslaughter by gross negligence, saying that the offence was insufficiently clearly established to comply with human rights law, in that the jury had to decide in addition and as a separate ingredient whether . .
Cited – Jindal Iron and Steel Co Ltd and others v Islamic Solidarity Shipping Company Jordan Inc (‘The Jordan II’) HL 25-Nov-2004
Cargo was damaged by rough handling during loading and/or discharging, and/or inadequate stowage due to failure to provide dunnage, failure to secure the coils and/or stacking them so that the bottom layers were excessively compressed. The House was . .
Cited – Brown v The Queen (Jamaica) PC 13-Apr-2005
A police officer appealed against his conviction for manslaughter after being involved in a road traffic accident. Two were killed. The policemen complained as to the direction given on gross negligence manslaughter.
Held: Adomako could not . .
Cited – Horton v Sadler and Another HL 14-Jun-2006
The claimant had been injured in a road traffic accident for which the defendant was responsible in negligence. The defendant was not insured, and so a claim was to be made against the MIB. The plaintiff issued proceedings just before the expiry of . .
Cited – Foster and Another v The Queen PC 23-Jan-2007
(Barbados) The appellants had been convicted under the felony murder rule, before its abolition in Barbados in 1994. . .
Cited – HC (A Child), Regina (on The Application of) v Secretary of State for The Home Department and Another Admn 25-Apr-2013
The claimant sought to challenge the policy that a 17 year old under arrest was to be treated as an adult for interview purposes, even though at every other stage of a criminal investigation and prosecution, he would be treated as a child. He had . .
Cited – Rhodes v OPO and Another SC 20-May-2015
The mother sought to prevent a father from publishing a book about her child’s life. It was to contain passages she said may cause psychological harm to the 12 year old son. Mother and son lived in the USA and the family court here had no . .
Cited – Cornwall Council, Regina (on The Application of) v Secretary of State for Health and Somerset County Council SC 8-Jul-2015
PH had severe physical and learning disabilities and was without speech, lacking capacity to decide for himself where to live. Since the age of four he received accommodation and support at public expense. Until his majority in December 2004, he was . .
Cited – Al Rabbat v Westminster Magistrates’ Court Admn 31-Jul-2017
The claimant appealed against refusal of an application for judicial review in turn of a refusal to allow private prosecutions of Tony Blair, Jack Straw and Lord Goldsmith in respect of their involvement in the war in Iraq, and the alleged crime of . .
Cited – Ball v Johnson 29-May-2019
Summons granted for political lies allegation
(Westminster Magistrates Court) The court gave its reasons for acceding to a request for the issue of a summons requiring the defendant to answer a charge for three offences alleging misconduct in a public office.
Held: There was prima facie . .
Cited – Navigators Insurance Company Ltd and Others v Atlasnavios-Navegacao Lda SC 22-May-2018
The vessel had been taken by the authorities in Venezuela after drugs were found to have been attached to its hull by third parties. Six months later it was declared a constructive total loss. The ship owners now sought recovery of its value from . .
Cited – Keal, Regina v CACD 18-Mar-2022
Insanity Plea not for D believing he had no choice
The court was asked whether the defence of insanity would be available to a psychotic and deluded defendant who was aware that his act was wrong, but believed himself compelled to perform it. The defendant, with a history of mental problems, had . .
Lists of cited by and citing cases may be incomplete.

Crime, European, Company, Constitutional, Children

Updated: 14 April 2022; Ref: scu.186774

Saponaro and Xylina: ECJ 19 Apr 2018

ECJ Judicial Cooperation In Civil Matters – Jurisdiction, Recognition and Enforcement of Decisions In Matrimonial Matters – Judgment – Reference for a preliminary ruling – Judicial cooperation in civil matters – Jurisdiction, recognition and enforcement of decisions in matrimonial matters and in the matters of parental responsibility – Regulation (EC) No 2201/2003 – Court of a Member State seised with an application for judicial authorisation to renounce an inheritance on behalf of a minor child – Jurisdiction in matters of parental responsibility – Prorogation of jurisdiction – Article 12(3)(b) – Acceptance of jurisdiction – Conditions

Citations:

ECLI:EU:C:2018:265, [2018] EUECJ C-565/16

Links:

Bailii

Jurisdiction:

European

European

Updated: 13 April 2022; Ref: scu.609068

Yon v Landeshauptstadt Stuttgart: ECJ 19 Apr 2018

Opinion – Reference for a preliminary ruling – EEC-Turkey Association Agreement – Decision No 2/76 – Article 7 – Standstill clause – New restrictions on the conditions of access to employment – Family reunification – Additional Protocol – Article 59 – Justification – Overriding reasons in the public interest)

Citations:

ECLI:EU:C:2018:267, [2018] EUECJ C-123/17 – O

Links:

Bailii

Jurisdiction:

European

European

Updated: 13 April 2022; Ref: scu.609072

Oftalma Hospital v Commissione Istituti Ospitalieri Valdesi: ECJ 19 Apr 2018

Public Service Contracts – Health and Social Services – Judgment – Reference for a preliminary ruling – Public service contracts – Health and social services – Award contrary to the rules on public procurement – Requirement to comply with the principles of transparency and equal treatment – Concept of ‘certain cross-border interest’ – Directive 92/50/EEC – Article 27

Citations:

C-65/17, [2018] EUECJ C-65/17

Links:

Bailii

Jurisdiction:

European

European

Updated: 13 April 2022; Ref: scu.609064

Van Gennip and Others: ECJ 19 Apr 2018

Opinion – Reference for a preliminary ruling – Directive 2006/123 / EC – Directive 2007/23 / EC – Directive 2013/29 / EU – Placing on the market and free movement of pyrotechnic articles – Freedom of establishment – National restrictive measures – Public order – Penalties – Authorisation scheme

Citations:

ECLI: EU: C: 2018: 272, [2018] EUECJ C-137/17 – O

Links:

Bailii

Jurisdiction:

European

European

Updated: 13 April 2022; Ref: scu.609071

EUIPO v Group OOD: ECJ 19 Apr 2018

ECJ Judgment – Appeal – Trade mark of the European Union – Definition and acquisition of the mark of the European Union – Relative grounds for refusal – Opposition by the proprietor of an unregistered mark or of another sign used in the course of business – Examination by the Board of Appeal – New or additional evidence – Regulation (EC) No 207/2009 – Article 76 (2) – Regulation (EC) No 2868/95 – Rule 50 (1), third subparagraph

Citations:

ECLI:EU:C:2018:268, [2018] EUECJ C-478/16P

Links:

Bailii

Jurisdiction:

European

European

Updated: 13 April 2022; Ref: scu.609054

Conseils et mise en relations SARL v Demeures terre et tradition SARL: ECJ 19 Apr 2018

Self-Employed Commercial Agents – Judgment – Reference for a preliminary ruling – Self-employed commercial agents – Directive 86/653/EEC – Right of the commercial agent to an indemnity or compensation for damage following termination of the commercial agency contract – Article 17 – Exclusion from the right to indemnity in the event of termination of the contract during the trial period provided for in the contract

Citations:

ECLI:EU:C:2018:262, [2018] EUECJ C-645/16

Links:

Bailii

Jurisdiction:

European

European

Updated: 13 April 2022; Ref: scu.609051

Ulster-Swift v Taunton Meat Haulage: CA 1977

A carrier who contracts with the sender is the first carrier, even if he does not undertake any stage of the carriage himself.
The court noted the sometimes great difficulty in finding consistent interpretations of European Law

Citations:

[1977] 1 Lloyd’s Rep 346, [1997] 1 WLR 625

Statutes:

Convention on the Contract for the International Carriage of Goods by Road 31.1

Jurisdiction:

England and Wales

Citing:

Appeal from – Ulster-Swift v Taunton Meat Haulage 1975
The carrier who contracts with the sender is the first carrier, even if he does not undertake any stage of the carriage himself. . .

Cited by:

Cited – British American Tobacco Denmark A/S v Kazemier Bv SC 28-Oct-2015
One container loaded with cigarettes was allegedly hi-jacked in Belgium en route between Switzerland and The Netherlands in September 2011, while another allegedly lost 756 of its original 1386 cartons while parked overnight contrary to express . .
Lists of cited by and citing cases may be incomplete.

Transport, European

Updated: 13 April 2022; Ref: scu.592014

??K ?URS v Direktor na Direktsia Inspektsia po truda Blagoevgrad: ECJ 13 Feb 2020

(Order) Reference for a preliminary ruling – Article 53(2) of the Court’s Rules of Procedure – National legislation providing for the imposition on an employer of a pecuniary penalty of a predefined minimum amount, not subject to judicial review – Absence of connection to the law of the Union – Manifest lack of jurisdiction of the Court

Citations:

C-376/19, [2020] EUECJ C-376/19_CO, ECLI:EU:C:2020:99

Links:

Bailii

Jurisdiction:

European

European, Employment

Updated: 13 April 2022; Ref: scu.654842

Wilkinson v Fitzgerald and Another: QBD 11 Jun 2009

The court considered the statutory liability of an insurer to satisfy a judgment obtained against a driver who was not insured by the policy. UK domestic legislation gives the insurer a right of recovery against an insured person who caused or permitted the use of the vehicle. The Claimant argued that this right of recovery is incompatible with his rights as a road accident victim under various EC/EU.

Judges:

Blair J

Citations:

[2009] EWHC 1297 (QB), [2009] 3 CMLR 33, [2009] PIQR P20, [2010] 1 All ER 198

Links:

Bailii

Jurisdiction:

England and Wales

European, Personal Injury, Road Traffic

Updated: 12 April 2022; Ref: scu.346902

Maher and Another v Groupama Grand Est: QBD 23 Jan 2009

The parties asked as to whether after a car accident in France the the assessment of damages and the calculation of pre-judgment interest was to be calculated according to French law.

Judges:

Blair J

Citations:

[2009] EWHC 38 (QB)

Links:

Bailii

Jurisdiction:

England and Wales

Cited by:

Cited – Knight v Axa Assurances QBD 24-Jul-2009
The claimant was injured in a car accident in France. The defendant insurer said that the quantification of damages was to be according to French law and the calculation of interest also. The claimant said that English law applied.
Held: The . .
Lists of cited by and citing cases may be incomplete.

Personal Injury, European

Updated: 12 April 2022; Ref: scu.280153

Coal Authority v H J Banks and Company Ltd; H J Banks and Company Ltd v The Coal Authority and Anoher: ComC 20 Dec 1996

ComC Summary judgment under RSC Order 14 – claim for royalties – previous decision of the European Commission – claim for damages for breach of article 4 European Coal and Steel Treaty. The defence to the Coal Authority’s claim for royalties alleging breaches of article 4 was struck out because the matters complained of had been the subject of a previous decision by the Commission – the question as to whether articles 4(b) and (c) were of direct effect so as to permit Banks to litigate them in this court would have had to be referred to the European Court if it had been necessary to decide this point – Banks’ claim for damages against Secretary of State was not sustainable in any event.

Judges:

Tuckey J

Citations:

[1997] Eu LR 610

Citing:

See Also – H J Banks and Co Ltd and Others v British Coal Corporation QBD 10-Aug-1994
No cause of action could be pursued where the European Commission only can decide liability and no decision had yet been made. An action would be dismissed for want of jurisdiction rather than be stayed until the decision was made. . .
At ECJ – H J Banks and Co Ltd v British Coal Corporation ECJ 13-Apr-1994
The European Commission has exclusive jurisdiction over ECSC treaty disputes. The duty of sincere cooperation imposed the obligation on the national court to mitigate as far as possible in the interests of the Community the risk of a conflicting . .

Cited by:

Cited – HJ Banks and Co Ltd v The Coal Authority and Secretary of State for Trade and Industry ECJ 20-Sep-2001
Europa Reference for a preliminary ruling: Court of Appeal (England and Wales) (Civil Division) – United Kingdom. ECSC Treaty – Licences to extract raw coal – Discrimination between producers – Special charges – . .
Cited – Inntrepreneur Pub Company (CPC) and others v Crehan HL 19-Jul-2006
The tenant had taken on pub leases with ties requiring him to buy beer from companies associated with the landlords. The European Commission had issued a decision and the House was asked whether this was binding on the parties.
Held: . .
Lists of cited by and citing cases may be incomplete.

European, Litigation Practice

Updated: 12 April 2022; Ref: scu.186611