Moulin Global Eyecare Trading Ltd (In Liquidation) (Formerly Known As Moulin Optical Manufactory Ltd) v The Commissioner Of Inland Revenue And Another

Judgment Date21 March 2012
Citation[2012] 2 HKLRD 911
Judgement NumberCACV64/2011
Year2012
CourtCourt of Appeal (Hong Kong)
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15 cases
  • Moulin Global Eyecare Trading Ltd (In Liquidation) (Formerly Known As Moulin Optical Manufactory Ltd) v The Commissioner Of Inland Revenue
    • Hong Kong
    • Court of Final Appeal (Hong Kong)
    • 13 March 2014
    ...Commissioner to reconsider her decisions ([2011] 3 HKLRD 216). On 21 March 2012 the Court of Appeal allowed the Commissioner’s appeal ([2012] 2 HKLRD 911). The Court gave leave for a further appeal limited to “two broad “(i) Whether the primary rules of attribution should apply to attribute......
  • Kwong Yuk Ngor v Vocational Training Council
    • Hong Kong
    • District Court (Hong Kong)
    • 7 November 2018
    ...fixed for 21 December 2017. It was re-fixed due to clash of court’s diary. [2] (2016) 19 HKCFAR 578 [3] [2008] 1 WLR 2711 [4] [2012] 2 HKLRD 911 [5] (2013) 16 HKCFAR 735 [6] Bennion on Statutory Interpretation, 6th Edition, at p 438: A term or phrase may have different legal meanings with t......
  • Topping Chance Development Ltd v Ccif Cpa Ltd
    • Hong Kong
    • High Court (Hong Kong)
    • 27 February 2015
    ...see Jackson & Powell (above); Re Thomas Gerrard & Sons Ltd [1968] Ch 455 (at 478F); Moulin Global Eyecare Trading Ltd (in liq) v CIR [2012] 2 HKLRD 911 at §85, per Fok JA (as he then 68. There is now no dispute that the taxes pleaded were in fact paid by Longyu in discharge of its corporate......
  • The Export- Import Bank Of China v Liu Qingping
    • Hong Kong
    • Court of First Instance (Hong Kong)
    • 3 August 2018
    ...Yin (2009) 12 HKCFAR 568, per Li CJ at [11]-[14]; Moulin Global Eyecare Trading Ltd (in liquidation) v Commissioner of Inland Revenue [2012] 2 HKLRD 911 (CA), per Kwan JAat [31]-[32]; T v Commissioner of Police (2014) 17 HKCFAR 593, per Fok PJ at [194]-[195]; Good Mark Industrial Ltd v Comm......
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