Marks & Spencer Plc v HM Revenue and Customs (Case C-309/06)
| Jurisdiction | England & Wales |
| Judgment Date | 2006 |
| Date | 2006 |
| Year | 2006 |
| Court | House of Lords |
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5 cases
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Marks & Spencer Plc v Revenue and Customs Commissioners [SC]
...to taxation there according to the principle of territoriality: para 65. 16 Two of the three justifications referred to in para 51 of Marks & Spencer were therefore satisfied. Safeguarding the allocation of the power to impose taxes could not be achieved by a corresponding, less restrictive......
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F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
...from its first announcement on 18 July 1996, was subsequently held by the ECJ to be in breach of Community law in the first of the two Marks & Spencer cases referred to it by the English courts, Case C-62/00 Marks & Spencer v Customs and Excise Commissioners [2002] ECR I- 6325, [2003] QB 86......
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Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners
... ... in Marleasing SA v La Comercial Internacional de Alimentacion SA (Case C-106/89) [1990] ECR I-4135, the Upper Tribunal was not merely free, but ... Malik v C & E CommrsVAT [1998] BVC 181 Marks & Spencer plc v C & E CommrsECASVAT (Case C-62/00) [2002] BVC 622; [2002] ... ...
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The Queen (on the Application of BMW AG) The Queen (on the Application of Jaguar Cars Exports Ltd) and Another v The Commissioners of HM Revenue and Customs
... ... Mr Justice Tugendhat ... Case No: CO/7840/2006 CO/7843/2006 CO/7833/2006 ... Between: ... ...
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