Results: 387

• R v Goodwin (Mark)

  07 Dec 2005 [2005] EWCA Crim 3184; [2006] 1 WLR 546; [2006] 2 All ER 519; [2006] 2 All ER (Comm) 281; [2006] 1 Lloyd's Rep 432; [2006] 1 Cr App R 354, CA

  06 Mar 2006 (pet dis) [2006] 1 WLR 780, HL(E)

  Subsequent considerations : 1 neutral; 1 negative; most recently considered: 2020. Subsequent citations: 19.
  SHIPPING — Collision — Water ski-ing
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  Case index catchwords

  SHIPPING — Collision — Water ski-ing — Jet skier in collision with stationary jet ski — Whether jet ski “vessel used in navigation” — Whether “sea-going” — Whether “ship” within Merchant Shipping Acts — Whether jet skier “master” of jet ski — Merchant Shipping Act 1995, ss 58(2)(b), 313(1) — Merchant Shipping Act 1970 (Unregistered Ships) Regulations 1991, reg 4

  3 Case(s) considered

  4 Words & Phrases considered

  1 EU Enactment considered

  1 Statute considered

  1 Statutory Instrument considered
• Van Horn v Cinnamond

  09 Oct 1997 (Case C-163/95); (Case C-221/95); EU:C:1997:47; EU:C:1997:472; [1998] QB 214; [1998] 2 WLR 104; [1997] ECR I-5451, ECJ

  Subsequent considerations : 1 positive. Subsequent citations: 6.
  PRACTICE — Stay of proceedings — Jurisdiction under European Convention
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  Case index catchwords

  PRACTICE — Stay of proceedings — Jurisdiction under European Convention — Proceedings instituted in two contracting states — First proceedings commenced before entry into force of Brussels Convention in both states — Second proceedings commenced after that date — Whether court second seised to stay proceedings or decline jurisdiction — Convention on Jurisdiction and the Enforcement of Judgments in Civil and Commercial Matters 1968 (as amended), art. 21 — Convention of 26 May 1989 on the accession of Spain and Portugal (O.J. 1989 L. 285, p. 1), art. 29(1)

  1 Case considered

  2 EU Enactments considered
• Finanzamt Osnabrück-Land v Langhorst

  17 Sep 1997 (Case C-141/96); [1998] 1 WLR 52; [1998] All ER (EC) 178; [1997] STC 1357; [1997] ECR I-5073; EU:C:1997:417, ECJ

  Subsequent considerations : 1 neutral. Subsequent citations: 5.
  REVENUE — Value added tax — Invoice
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  Case index catchwords

  REVENUE — Value added tax — Invoice — Credit note issued by recipient of goods or services — Credit note overstating VAT due — Supplier not contesting amount of VAT — Whether credit note capable of being regarded as document serving as invoice — Whether supplier liable for amount of VAT shown — Council Directive (77/388/EEC), arts 21(1)(c), 22(3)(c)

  1 EU Enactment considered

• Coöperatieve Rabobank “Vecht en Plassengebied” BA v Minderhoud

  16 Dec 1997 (Case C-104/96); [1998] 1 WLR 1025; EU:C:1997:610, ECJ

  Subsequent citations: 4.
  COMPANY — Director — Conflict of interest
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  Case index catchwords

  COMPANY — Director — Conflict of interest — Agreement entered into by holding company and subsidiary of which holding company sole director — Potential conflict of interest between holding company and subsidiary — Agreement of no effect as against third party under national rule — Whether reliance on national rule compatible with Community Directive — Council Directive (68/151/EEC), art 9(1)

  1 EU Enactment considered
• Preston v Wolverhampton Healthcare NHS Trust (Fletcher v Midland Bank plc)

  13 Feb 1997 [1997] ICR 899, CA

  05 Feb 1998 [1998] 1 WLR 280; [1998] ICR 227; [1998] 1 All ER 528, HL(E)

  16 May 2000 (Case C-78/98); EU:C:2000:247; [2001] 2 AC 415; [2001] 2 WLR 408; [2000] ICR 961, ECJ

  Subsequent considerations : 4 positive; 4 neutral; most recently considered: 2023. Subsequent citations: 96.
  DISCRIMINATION — Sex — Equal pay

  EUROPEAN UNION — Social policy — Men and women
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  Case index catchwords

  DISCRIMINATION — Sex — Equal pay — Part-time employees' retrospective claims time-barred and restricted by national legislation — Whether legislation compatible with Community law — Questions for reference to European Court of Justice — Successive contracts of employment with same employer — Whether “the employment” limited to specific contract — Equal Pay Act 1970, s 2(4)(5) (as amended by Sex Discrimination Act 1975, s 8(6), Sch 1 Pt 1, para 2 and modified by Occupational Pension Schemes (Equal Access to Membership) Regulations 1976, reg 12(1)) — EC Treaty, art 119

  DISCRIMINATION — Sex — Equal pay — Part-time employees' retrospective claims time-barred and restricted by national legislation — Whether legislation compatible with Community law — Principles of effectiveness and equivalence — Equal Pay Act 1970, s 2(4)(5) (as amended by Sex Discrimination Act 1975, s 8(6), Sch 1, Pt I, para 2 and modified by Occupational Pension Schemes (Equal Access to Membership) Regulations 1976, reg 12(1)) — EC Treaty, art 119

  EUROPEAN UNION — Social policy — Men and women — Equal pay — Membership of an occupational pension scheme — Part-time workers — Exclusion — National procedural rules — Principle of effectiveness — Principle of equivalence

  10 Case(s) considered

  1 Words & Phrases considered

  5 EU Enactments considered

  1 Statute considered

• R v Customs and Excise Comrs, Ex parte EMU Tabac Sàrl (EMU Tabac Sárl, Ex parte)

  02 Apr 1998 (Case C-296/95); [1998] QB 791; [1998] 3 WLR 298; EU:C:1998:152, ECJ

  Subsequent citations: 5.
  REVENUE — Customs and Excise — Duty chargeable

  EUROPEAN UNION — Council Directive 92/12/EEC of 25 February 1992 on the general arrangementsfor products subject to excise duty and on the holding, movement andmonitoring of such products — Member State in which duty is payable -Purchase through an agent
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  Case index catchwords

  REVENUE — Customs and Excise — Duty chargeable — Tobacco products ordered by United Kingdom residents for private use — Products purchased in Luxembourg and imported into United Kingdom by agent on behalf of individuals — Whether chargeable to United Kingdom excise duty — Council Directive (92/12/EEC) (as amended), arts 6, 8

  EUROPEAN UNION — Council Directive 92/12/EEC of 25 February 1992 on the general arrangementsfor products subject to excise duty and on the holding, movement andmonitoring of such products — Member State in which duty is payable -Purchase through an agent

  1 EU Enactment considered
• Leur-Bloem v Inspecteur der Belastingdienst/Ondernemingen Amsterdam 2

  17 Jul 1997 (Case C-28/95); [1998] QB 182; [1998] 2 WLR 27; EU:C:1997:369, ECJ

  Subsequent considerations : 1 positive. Subsequent citations: 42.
  COMPANY — Shares — Taxation

  EUROPEAN COURT OF JUSTICE — Reference to — Jurisdiction

  EUROPEAN UNION — Article 177 — Jurisdiction of the Court
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  Case index catchwords

  COMPANY — Shares — Taxation — Deferment of tax on merger by exchange of shares — Refusal of tax benefit where avoidance of tax principal objective — Determination of whether relevant exchange of shares and whether presumption of tax avoidance applying — Council Directive (90/434/EEC), arts 2(d), 11(1)(a)

  EUROPEAN COURT OF JUSTICE — Reference to — Jurisdiction — Community Directive relating to merger of companies from different member states — Member state enacting legislation to apply principles of Directive to domestic transactions — Question on interpretation arising in domestic context — Whether jurisdiction to give preliminary ruling on interpretation of Directive — EC Treaty, art 177

  EUROPEAN UNION — Article 177 — Jurisdiction of the Court — National legislation adopting Community provisions — Transposition — Directive 90/434/EEC — Merger by exchange of shares — Tax evasion or avoidance

  2 Case(s) considered

  2 EU Enactments considered

• Julius Fillibeck Söhne GmbH & Co KG v Finanzamt Neustadt

  16 Oct 1997 (Case C-258/95); EU:C:1997:491; [1998] 1 WLR 697; [1998] All ER (EC) 466; [1997] ECR I-5577; The Times, 27 November 1997, ECJ

  Subsequent citations: 21.
  REVENUE — Value added tax — Supply of goods or services
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  Case index catchwords

  REVENUE — Value added tax — Supply of goods or services — Provision of free transport for employees from home to workplace — Whether taxable transaction — Whether supply of services effected for consideration — Whether for purposes other than those of business — Council Directive (77/388/EEC), arts 2(1), 6(2)

  1 EU Enactment considered
• R v Goodwin (Fischer v Finanzamt Donaueschingen)

  28 May 1998 (Case C-3/97); EU:C:1998:263; [1998] QB 883; [1998] 3 WLR 565, ECJ

  11 Jun 1998 (Case C-283/95); EU:C:1998:276; [1998] QB 883; [1998] 3 WLR 565; [1998] All ER (EC) 567; [1998] STC 708, ECJ

  Subsequent considerations : 1 positive. Subsequent citations: 22.
  REVENUE — Value added tax — Supply of goods or services

  EUROPEAN UNION — Tax provisions — Harmonisation of laws

  EUROPEAN UNION — Tax provisions — Sixth VAT Directive
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  Case index catchwords

  REVENUE — Value added tax — Supply of goods or services — Unlawful transactions — Whether VAT payable on supply of counterfeit perfume products — Whether unlawful games of chance within scope of Community Directive — Whether exemption restricted to lawful games of chance — Council Directive (77/388/EEC), arts 2, 13(B)(f)

  EUROPEAN UNION — Tax provisions — Harmonisation of laws — Turnover taxes — Common system ofvalue added tax — Sixth Directive — Scope — Supply of counterfeit perfumeproducts

  EUROPEAN UNION — Tax provisions — Sixth VAT Directive — Application to the organisation of unlawful games of chance — Determination of the taxable amount

  1 Case considered

  1 EU Enactment considered

• Bayersiche Hypothetken- und Wechselbank AG v Dietzinger

  17 Mar 1998 (Case C-45/96); [1998] 1 WLR 1035; EU:C:1998:111, ECJ

  Subsequent citations: 1.
  GUARANTEE — Debt — Surety's liability

  EUROPEAN UNION — Protection of the consumer in respect of contracts negotiated away from business premises — Guarantees
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  Case index catchwords

  GUARANTEE — Debt — Surety's liability — Consumer's right under Community Directive to cancel contract negotiated away from business premises — Guarantee of bank overdraft concluded at debtor's house — Debtor but not guarantor acting in course of trade or profession — No notice of right of cancellation given to guarantor by bank representative — Whether Directive applicable in circumstances — Council Directive (85/577/EEC), arts 1(1), 2

  EUROPEAN UNION — Protection of the consumer in respect of contracts negotiated away from business premises — Guarantees

  1 EU Enactment considered