Results: 344

• Marinari v Lloyds Bank Plc (Zubaidi Trading Co intervener)

  19 Sep 1995 (Case C-364/93); EU:C:1995:289; [1996] QB 217; [1996] 2 WLR 159, ECJ

  Subsequent considerations : 2 positive; 5 neutral; most recently considered: 2023. Subsequent citations: 65.
  PRACTICE — Stay of proceedings — Jurisdiction under European Convention
  Expand

  Case index catchwords

  PRACTICE — Stay of proceedings — Jurisdiction under European Convention — Arrest of plaintiff after promissory notes lodged with bank established in member state — Action against bank in different member state for consequential financial loss allegedly suffered there — Whether courts of second state having jurisdiction under Convention — Whether “place where the harmful event occurred” extending to place where consequential loss allegedly suffered — Civil Jurisdiction and Judgments Act 1982, Sch 1, art 5(3)

  2 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered
• Imperial Chemical Industries Plc v Colmer

  13 Dec 1991 [1992] STC 51; (1991) 72 TC 1, Ch D (Millett J)

  15 Jul 1993 [1993] 4 All ER 705; [1993] STC 710; (1991) 72 TC 1, CA

  14 Mar 1995 [1996] 1 WLR 469; [1996] 2 All ER 23; [1996] STC 352; (1991) 72 TC 1; [1997] 3 CMLR 1204, HL(E)

  16 Jul 1998 (Case C-264/96); EU:C:1998:370; [1999] 1 WLR 108; [1998] All ER (EC) 585; [1998] STC 874; [1998] 3 CMLR 293; [1998] ECR I-4695, ECJ

  Subsequent considerations : 1 positive; 1 neutral. Subsequent citations: 101.
  EUROPEAN COURT OF JUSTICE — Reference to — Whether necessary

  REVENUE — Corporation tax — Group relief

  EUROPEAN UNION — Right of establishment — Corporation tax
  Expand

  Case index catchwords

  EUROPEAN COURT OF JUSTICE — Reference to — Whether necessary — Corporation tax — Consortium group relief — Subsidiary companies not all resident in United Kingdom — Whether domestic legislation in conflict with Community law — EEC Treaty, arts 52, 58

  REVENUE — Corporation tax — Group relief — Consortium relief — Company's business consisting of holding shares in subsidiary companies — Subsidiary companies not all resident in United Kingdom — Whether company “holding company” — Income and Corporation Taxes Act 1970, s 258(5)(b)(7)

  REVENUE — Corporation tax — Group relief — Loss incurred by subsidiary trading company of consortium holding company — Tax relief under national legislation — Relief only where holding company's business consisting wholly or mainly in holding shares in subsidiaries resident in member state — Whether restriction on freedom of establishment contrary to Community law — National court's obligations where holding company's business consisting wholly or mainly in holding shares in subsidiaries resident outside Community — Income and Corporation Taxes Act 1970, s 258 — EC Treaty, arts 5, 52

  EUROPEAN UNION — Right of establishment — Corporation tax — Surrender by one company to another company in the same group of tax relief on trading losses — Residence requirement imposed on group companies — Discrimination according to the place of the corporate seat- Obligations of the national court

  4 Case(s) considered

  1 Words & Phrases considered

  2 EU Enactments considered

  2 Statutes considered
• M v Secretary of State for the Home Department (1995)

  24 Oct 1995 [1996] 1 WLR 507; [1996] 1 All ER 870, CA

  19 Feb 2003 [2003] EWCA Civ 146; [2003] 1 WLR 1980, CA

  18 Mar 2004 [2004] EWCA Civ 324; [2004] 2 All ER 863, CA

  Subsequent considerations : 1 neutral. Subsequent citations: 17.
  IMMIGRATION — Refusal of entry — Application for asylum

  CROWN — Minister, determination by — National security

  IMMIGRATION — Deportation — Conducive to public good
  Expand

  Case index catchwords

  IMMIGRATION — Refusal of entry — Application for asylum — Applicant putting forward fraudulent and baseless claim — Fear of persecution because of making unsuccessful application or because of being deported — Whether having “well-founded fear of being persecuted” — Statement of Changes in Immigration Rules (1993), para 180G — Convention and Protocol relating to the Status of Refugees (1951), art 1A(2)

  CROWN — Minister, determination by — National security — Secretary of State issuing certificate and detaining person suspected of being terrorist — Special Immigration Appeals Commission cancelling certificate — Whether reasonable grounds existing for suspicion and for belief that person's presence risk to national security — Whether suspicious circumstances necessarily establishing reasonable suspicion — Anti-terrorism, Crime and Security Act 2001, ss 21(1), 25

  IMMIGRATION — Deportation — Conducive to public good — Bangladeshi national granted indefinite leave to remain in United Kingdom — Recommendation for deportation following criminal conviction — Recommendation quashed by Court of Appeal — Whether Secretary of State prevented from ordering deportation — Whether duty to take court's decision into account — Whether deportation order valid — Immigration Act 1971, s 3(5) (as amended by British Nationality Act 1981, Sch 4, para 2 and Immigration and Asylum Act 1999, Sch 14, para 44)

  1 Words & Phrases considered

  1 Statute considered

  1 Statutory Instrument considered

  2 International Agreements considered
• Wielockx v Inspecteur der Directe Belastingen

  11 Aug 1995 (Case C-80/94); [1996] 1 WLR 84; EU:C:1995:271, ECJ

  Subsequent considerations : 1 positive. Subsequent citations: 43.
  EUROPEAN COMMUNITY — Freedom of establishment — Income tax on self-employed persons
  Expand

  Case index catchwords

  EUROPEAN COMMUNITY — Freedom of establishment — Income tax on self-employed persons — Payments into pension reserve deductible from gross income by residents only — Non-resident's withdrawals from reserve taxed in state of residence — Whether non-resident deriving all or almost all income in state of employment suffering unjustified discrimination by deductibility rule — EC Treaty, art 52

  2 Case(s) considered

  1 EU Enactment considered
• R v Ministry of Agriculture, Fisheries and Food, Ex parte Hedley Lomas (Ireland) Ltd (Hedley Lomas (Ireland) Ltd, Ex parte)

  23 May 1996 (Case C-5/94); EU:C:1996:205; [1997] QB 139; [1996] 3 WLR 787, ECJ

  Subsequent considerations : 1 neutral. Subsequent citations: 68.
  EUROPEAN COMMUNITY — Breach of Community law — Damages

  EUROPEAN COMMUNITY — Free competition — Quantitative restrictions on exports
  Expand

  Case index catchwords

  EUROPEAN COMMUNITY — Breach of Community law — Damages — Refusal of export licence in breach of Treaty — Whether individual suffering consequential loss entitled to compensation — Conditions of entitlement — EC Treaty, art 34

  EUROPEAN COMMUNITY — Free competition — Quantitative restrictions on exports — Refusal of export licence on ground of suspected breaches of Community Directive in destination member state — Directive pursuing objective included in EC Treaty provision enabling derogation from prohibition of export restrictions — Directive not providing for monitoring of compliance with provisions — Whether refusal of licence capable of justification — EC Treaty, arts 34, 36

  3 Case(s) considered

  1 EU Enactment considered

• Société d’Informatique Service Realisation Organisation (SISRO) v Ampersand Software BV

  11 Aug 1995 (Case C-432/93); [1996] QB 127; [1996] 2 WLR 30; EU:C:1995:262, ECJ

  Subsequent citations: 3.
  PRACTICE — Stay of proceedings — Jurisdiction under European Convention
  Expand

  Case index catchwords

  PRACTICE — Stay of proceedings — Jurisdiction under European Convention — Order for registration of judgment obtained in France — Appeal to High Court against registration order — Stay of proceedings imposed and later lifted by High Court — Appeal to Court of Appeal against lifting of stay — Whether appeal permitted by Convention — Whether jurisdiction in appeal court to impose or reimpose stay — -Civil Jurisdiction and Judgments Act 1982, Sch 1 arts 37, 38

  1 Case considered

  1 Statute considered

• R v HM Treasury, Ex parte British Telecommunications Plc (British Telecommunications Plc, Ex parte)

  26 Mar 1996 (Case C-392/93); [1996] QB 615; [1996] 3 WLR 203; EU:C:1996:131, ECJ

  Subsequent citations: 35.
  EUROPEAN COMMUNITY — Breach of Community law — Damages

  EUROPEAN COMMUNITY — Council Directive — Implementation
  Expand

  Case index catchwords

  EUROPEAN COMMUNITY — Breach of Community law — Damages — Incorrect transposition of Community Directive into national law — Whether damages payable to individual suffering loss in consequence

  EUROPEAN COMMUNITY — Council Directive — Implementation — Procurement procedures in telecommunications sector — Telecommunications services excluded from scope of Directive — Whether national legislation correctly implementing Directive — Meaning of exclusion criterion in Directive — Utilities Supply and Works Contracts Regulations 1992, reg 7(1), Sch 2 — Council Directive (90/531/EEC), art 8(1)

  1 Case considered
• BLP Group Plc v Customs and Excise Comrs

  06 Apr 1995 (Case C-4/94); EU:C:1995:107; [1996] 1 WLR 174; [1995] All ER (EC) 401; [1995] STC 424; [1995] ECR 1-983, ECJ

  Subsequent considerations : 6 positive; 6 neutral; 1 negative. Subsequent citations: 82.
  REVENUE — Value added tax — Deductibility of input tax
  Expand

  Case index catchwords

  REVENUE — Value added tax — Deductibility of input tax — Claim to deduct VAT payable on services rendered in connection with sale of shares to reduce taxpayer's debts — No right to deduct where services used for exempt transaction — Whether exception where ultimate purpose of transaction being carrying out of taxable transaction — Council Directive (67/227/EEC), art 2 — Council Directive (77/388/EEC), art 17
• Shevill v Presse Alliance SA

  12 Mar 1991 [1996] AC 959; [1992] 2 WLR 1; [1992] 1 All ER 409; The Times, 13 March 1991, CA (Purchas, Taylor and Beldam LJJ)

  07 Mar 1995 (Case C-68/93); EU:C:1995:61; [1995] 2 AC 18; [1995] 2 WLR 499; [1995] All ER (EC) 289; [1995] ECR I-415, ECJ

  24 Jul 1996 [1996] AC 959; [1996] 3 WLR 420; [1996] 3 All ER 929, HL(E)

  Subsequent considerations : 6 positive; 3 neutral; 1 negative; most recently considered: 2021. Subsequent citations: 123.
  PRACTICE — Stay of proceedings — Jurisdiction under European Convention
  Expand

  Case index catchwords

  PRACTICE — Stay of proceedings — Jurisdiction under European Convention — Libel action in England against French publisher of newspaper distributed in several contracting states — Small circulation in United Kingdom — Claim restricted to publication in England — Whether having jurisdiction to entertain claim — Appropriate forum for action — Location of “place where the harmful event occurred” — Law applicable for determining existence and extent of harm — Civil Jurisdiction and Judgments Act 1982, Sch 1, art 5(3)

  4 Case(s) considered

  1 Words & Phrases considered

  1 Statute considered

• Vaswani v Italian Motors (Sales and Services) Ltd

  12 Dec 1995 [1996] 1 WLR 270; [1996] RTR 115, PC

  Subsequent citations: 6.
  CONTRACT — Repudiation — Sale of goods
  Expand

  Case index catchwords

  CONTRACT — Repudiation — Sale of goods — Sale price agreed subject to adjustment provisions in contract of sale — Buyer paying deposit — Sellers demanding excessive price increase and threatening to forfeit deposit — Whether repudiation — Buyer failing to pay balance of purchase price — Whether sellers entitled to forfeit deposit — Hong Kong

  3 Case(s) considered