EU law: A question of interpretation

Christopher Salomons outlines the significance of the latest interaction between EU and UK law

Cases Referenced

  • Cartesio [2008] EUECJ C-210/06
  • Churchill Insurance Co Ltd v Fitzgerald & anor [2012] EWCA Civ 1166
  • De Lasteyrie du Saillant v Ministère de l’Économie
  • (
  • des Finances et de l’Industrie [2004] EUECJ C-9/02
  • DMC Beteiligungsgesellschaft mbH v Finanzamt Hamburg-Mitte [2014] EUECJ C-164/12
  • Gallaher Ltd v HMRC [2019] UKFTT 207 (TC)
  • Ghaidan v Godin-Mendoza [2004] UKHL 30
  • HMRC v IDT Card Services Ireland Ltd [2006] EWCA Civ 29
  • Marleasing SA v La Comercial Internacional de Alimentacion SA [1990] EUECJ C-106/89
  • National Grid Indus BV v Inspecteur van de Belastingdienst Rijnmond/kantoor Rotterdam [2011] EUECJ C-371/10
  • Trustees of the P Panayi Accumulation & Maintenance Settlements v The Commissioners for Her Majesty’s Revenue and Customs [2018] WTLR 1497
  • Trustees of the P Panayi Accumulation and Maintenance Trusts Nos 1-4 v The Commissioners for Her Majesty’s Revenue and Customs [2019] UKFTT 622 (TC)
  • Vodafone 2 v HMRC [2009] EWCA Civ 446
  • Wächtler v Finanzamt Konstanz [2019] EUECJ C-581/17