Marks & Spencer Plc v Commissioners of Customs and Excise (No 4); Marks & Spencer Plc v Commissioners of Customs and Excise (Three Year Cap)
| Jurisdiction | UK Non-devolved |
| Date | 1998 |
| Court | Value Added Tax Tribunal |
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3 cases
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Marks & Spencer Plc v Commissioners of Customs and Excise (No 5) (Referral to ECJ)
...were heard together over three days in March 1998. On 22 April 1998 the Tribunal gave a written decision dismissing both appeals ( [1998 V&DR 235). 36 M & S appealed to the High Court against the dismissal of these appeals. It had already appealed against the Tribunal's dismissal of its app......
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Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
...("the jurisdiction decision"), which has since become academic; and (iii) a decision, released on 22 April 1998 ((LON/97/581) No. 15,476;[1998] BVC 2209), that M & S had no enforceable Community rights save in respect of the period 1991 to 31 July 1992, but that during that period those rig......
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Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
...entitled to be reimbursed only as to ten per cent of the VAT which had been paid mistakenly on teacakes and upheld the capping defence ([1998] BVC 2209). M & S contended that to give effect to the three-year cap in the present case would be to deprive it of enforceable rights under Communit......