Dixons Retail Plc v Commissioners For Her Majesty’s Revenue And Customs: ECJ 21 Nov 2013

ECJ Directive 2006/112/EC – Value added tax – Supply of goods – Concept – Fraudulent use of a bank card
References: [2014] 2 WLR 893, [2013] EUECJ C-494/12, [2014] 1 Ch 326, ECLI:EU:C:2013:758, [2014] STC 375, [2013] WLR(D) 448, [2014] BVC 2, [2013] STI 3573
Links: Bailii
Statutes: Directive 2006/112/EC
Jurisdiction: European
This case is cited by:

  • Cited – Airtours Holidays Transport Ltd v Revenue and Customs SC 11-May-2016 (, [2016] UKSC 21, , [2016] 4 WLR 87, [2016] STI 1529, [2016] 4 All ER 1, [2016] BVC 17, [2016] STC 1509, UKSC 2014/0215, , )
    The court was asked whether the appellant, Airtours Holidays Transport Ltd (formerly MyTravel Group plc), was entitled to recover, by way of input tax VAT charged by PricewaterhouseCoopers LLP in respect of services provided by PwC and paid for by . .

These lists may be incomplete.
Last Update: 23 September 2020; Ref: scu.518456