Regina v Commissioners of Customs and Excise ex parte Littlewoods Home Shopping Group Limited: CA 17 Feb 1998

Charge to VAT on basis already withdrawn on suppliers to self financed retailer after cessation of trading was contrary to EC law

Citations:

Times 03-Mar-1998, [1998] EWCA Civ 262

Statutes:

EC Directive 77/388/EEC

Jurisdiction:

England and Wales

Citing:

Appeal from – Regina v HM Customs and Excise, ex parte Littlewoods Home Shopping Admn 13-Jan-1997
. .

Cited by:

Appealed to – Regina v HM Customs and Excise, ex parte Littlewoods Home Shopping Admn 13-Jan-1997
. .
Lists of cited by and citing cases may be incomplete.

VAT, European

Updated: 14 November 2022; Ref: scu.143740