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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14 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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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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Oxfam v HM Revenue and Customs
...come to a different view? There are a number of cases at the level of the Tribunal (e.g. Marks and Spencer plc v Customs and Excise Comrs [1998] V&DR 93, Greenwich Property Ltd v Customs and Excise Comrs, decision 16746 of 9 June 2000, referred to in R (Greenwich Property Ltd) v Customs and......
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