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Marks and Spencer Plc v Commissioners of Customs and Excise

Judgment Cited authorities 1 Cited in Precedent Map Related
Vincent
JurisdictionEngland & Wales
Judgment Date12 July 2006
Judgment citation (vLex)[2006] UKHL J0712-1
CourtHouse of Lords
Date12 July 2006
Categories

[2006] UKHL J0712-1

HOUSE OF LORDS

Marks and Spencer plc
(Appellants)
and
Her Majesty's Commissioners of Customs and Excise
(Respondents)
1

ORDERED TO REPORT

2

The Committee (Lord Nicholls of Birkenhead, Lord Steyn, Lord Hoffmann, Lord Scott of Foscote and Lord Walker of Gestingthorpe) have met and considered the cause Marks and Spencer plc (Appellants) v. Her Majesty's Commissioners of Customs and Excise (Respondents). We have heard counsel on behalf of the appellants and the respondents.

3

On 28 July 2005, the Report of the Committee in this appeal was agreed by the House. It was ordered and adjudged that the issues raised in the speech of the noble and learned Lord, Lord Walker of Gestingthorpe, be referred to the Court of Justice of the European Communities for a preliminary ruling under Article 234 of the Treaty establishing the European Community in the form of a question or questions to be formulated by the House; and that further consideration of the appeal be adjourned sine die (11th Report, Session 2005–06, [2005] UKHL 53).

4

The Committee considers that the preliminary ruling of the Court of Justice of the European Communities should be requested by the House on the following questions on which decisions are necessary to enable the House to give judgment in this appeal, namely:

1. Where, under Article 28(2)(a) of the Sixth VAT Directive (both before and after its amendment in 1992 by Directive 92/77), a Member State has maintained in its domestic VAT legislation an exemption with refund of input tax in respect of certain specified supplies, does a trader making such supplies have a directly enforceable Community law right to be taxed at a zero rate?

2. If the answer to Question 1 is in the negative, where, under Article 28(2)(a) of the Sixth VAT Directive (both before and after its amendment in 1992 by Directive 92/77), a Member State has maintained in its domestic VAT legislation an exemption with refund of input tax in respect of certain specified supplies but has mistakenly interpreted its domestic legislation with the consequence that certain supplies benefiting from exemption with refund of input tax under its domestic legislation have been subject to tax at the standard rate, do the general principles of Community law, including fiscal neutrality,...

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