British Telecommunications Plc v Commissioners of Customs and Excise (No 2)
| Jurisdiction | England & Wales |
| Year | 1997 |
| Date | 1997 |
| Court | Queen's Bench Division |
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5 cases
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British Telecommunications Plc v Commissioners of Customs and Excise
...of Appeal [1998] S.T.C. 544 in its judgment of 18 March 1998 for different reasons found that B.T. could deduct the input tax; Dyson J. [1997] S.T.C. 475 on 5 February 1997 held that it could 2By article 2 of the Sixth VAT Directive (Council Directive of 17 May 1977 388/EEC/77): "The suppl......
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British Telecommunications Plc v Commissioners of Customs and Excise
...Court of Appeal so held in reserved judgments allowing an appeal by British Telecommunications plc from the judgment of Mr Justice Dyson ((1997) STC 475) in which he had allowed an appeal by the Commissioners of Customs and Excise from a London VAT tribunal and had held that British Telecom......
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The Commissioners of Customs and Excise (Applicant/Respondent) v British Telecommunications Plc (Respondent/Appellant)
...1992 Order") and the EC Council Directive 77/388 ("the Sixth Directive") are set out in the judgment of the judge, which is reported at [1997] STC 475. All references to pages in the judgment are to the pages in that report. The judgment also states the material facts and contains a summary......
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Customs & Excise v Liverpool Institute for Performing Arts
...and where possible to construe the regulations in accordance with its scheme (see Customs and Excise v British Telecommunications [1997] STC 475). The relevant provisions of the Directive are Articles 17 and 19. In particular the following provisions are material: "Article 17 Origin and sco......
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