Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
| Jurisdiction | England & Wales |
| Judgment Date | 14 December 1999 |
| Date | 14 December 1999 |
| Court | Court of Appeal (Civil Division) |
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Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
- United Kingdom
- House of Lords
- 23 January 2008
...this amendment too there was no transitional period. 4 Following the decisions of the European Court of Justice in Marks and Spencer plc v Commissioners of Customs and Excise ( Case C-62/00) [2002] ECR I-6325 ("Marks and Spencer II") and Grundig Italiana SpA v Ministero delle Finanze ( Case...... -
Test Claimants in the FII Group Litigation v HM Revenue and Customs
- United Kingdom
- Chancery Division
- 27 November 2008
...periods may be fixed for repayment claims, in the interests of legal certainty: see for example Case C-62/00, Marks and Spencer Plc v Commissioners of Customs and Excise, [2000] ECR I-6325, [2003] QB 866, (“Marks and Spencer”) at paragraph 35. A Member State may also be relieved from the ob...... -
F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
- United Kingdom
- Court of Appeal (Civil Division)
- 25 March 2010
...11 July 2002 the ECJ held in Case C-62/00 Marks & Spencer v Customs and Excise Commissioners [2002] ECR I-6325, [2003] QB 866 (“ Marks & Spencer”) that the three year cap was unlawful. Factual history of the 12 On 26 July 1999 Chalke submitted a claim to the Commissioners for overpa...... -
R (Sagemaster Plc) v Commissioners of Customs and Excise
- United Kingdom
- Court of Appeal (Civil Division)
- 21 January 2004
...of legitimate expectation is different from the English law doctrine. Mr Milne QC for the applicants referred me to Marks and Spencer Plc v Customs and Excise Commissioners [2002] STC 1036, where in the headnote the Community doctrine is referred to as: "The principle of the protection of l......