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R (Service Authority for the National Crime Squad and others) v Customs & Excise Commissioners  | 
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| Issue:  | 
Whether the National Crime Squad and the National Criminal Intelligence Service are police authorities and entitled to a VAT refund | 
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| Court:  | 
Administrative Court | 
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| Reference:    | 
CO/3453/99 | 
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| Neutral Citation:    | 
 | 
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| Judge(s):  | 
Moses J | 
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| Date:  | 
22 June 2000 |