Marks & Spencer Plc v Commissioners of Customs and Excise (No 4); Marks & Spencer Plc v Commissioners of Customs and Excise (Three Year Cap)

JurisdictionUK Non-devolved
Date1998
CourtValue Added Tax Tribunal
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
3 cases
  • Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
    • United Kingdom
    • Queen's Bench Division
    • 21 December 1998
    ...("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......
  • Marks & Spencer Plc v Commissioners of Customs and Excise (No 5) (Referral to ECJ)
    • United Kingdom
    • House of Lords
    • 28 July 2005
    ...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......
  • Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 14 December 1999
    ...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......

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT