Oto SpA v Ministero delle Finanze (C130/92)

JurisdictionEngland & Wales
Date1994
Year1994
CourtQueen's Bench Division (Administrative Court)
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2 cases
  • Jersey Choice Ltd v HM Treasury
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 17 December 2021
    ...and it followed did not apply to products imported directly from non-member States. In Case C-130/92 OTO SpA v Ministero delle Finanze [1994] ECR I-3281, the question arose in a reference between OTO SpA and the Finance Ministry in respect of the discriminatory basis of assessment of a nati......
  • R (on the application of Minister for Economic Development of Jersey) v HM Revenue and Customs
    • United Kingdom
    • Queen's Bench Division (Administrative Court)
    • 15 March 2012
    ...in Firma Werner Faust v EC CommissionECAS (Case 52/81) [1982] ECR 3745 OTO SpA v Ministero delle FinanzeECAS (Case C-130/92) [1994] ECR I-3281 R & C Commrs v Rank Group plcECASECASVAT (Joined Cases C-259/10 and C-260/10) [2011] BVC 389 Value added tax - EU law - Low value consignment relief......

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