Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
| Jurisdiction | UK Non-devolved |
| Year | 1997 |
| Date | 1997 |
| Court | Value Added Tax & Duties Tribunal |
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15 cases
- Marks & Spencer Plc v Commissioners of Customs and Excise (No 4); Marks & Spencer Plc v Commissioners of Customs and Excise (Three Year Cap)
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Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
...sales of teacakes and discounted vouchers. Those decisions were: (i) a decision, released on 30 January 1997 ((LON/95/2510) No. 14,692;[1997] BVC 2243), that repayment of VAT overpaid in respect of teacakes would unjustly enrich M & S within theValue Added Tax Act 1994 section 80 subsec-or-......
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R v Commissioners of Customs and Excise, ex parte Building Societies Ombudsman Company Ltd
... ... Becker v Finanzamt Münster-Innenstadt (Case 8/81) [1982] ECR 53 BP Supergas Anonimos ... ] BVC 106 Henderson v Henderson ENR (1843) 3 Hare 100 Institute of Chartered Accountants ... Steamship Co Ltd ELR [1994] 1 AC 486 Marks & Spencer plc v C & E Commrs VAT [1999] BVC 107 ... ...
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Commissioners of Customs and Excise v DFS Furniture Company Ltd (No 2)
...Ltd and ors. [1996] STC 1500, Keene J held that the policy was unlawful. (Indeed, in due course, by its decision in Marks and Spencer plc v. Customs and Excise Commissioners [2002] STC ECJ 1036, the European Court of Justice ruled, in answer to a question submitted to it by the Court of App......
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