Marks & Spencer plc v Commissioners of Customs & Excise.

Core Citations

WORK EXPRESSION OF in

• [2008] STC 1408
• [2008] BVC 577
• [2008] BTC 5457

[See more]

• [2008] ECR I-2283
• [2008] 2 CMLR 42
• 62006CJ0309
• [2008] STC 1408
• [2008] BVC 577
• [2008] BTC 5457
• [2008] ECR I-2283
• [2008] 2 CMLR 42
• 62006CJ0309
• Marks & Spencer plc v Commissioners of Customs & Excise.

REPORTED OPINION OF in

• [2008] STC 1408
• [2008] BVC 577
• [2008] BTC 5457

[See more]

• [2008] ECR I-2283
• [2008] 2 CMLR 42
• 62006CJ0309
• [2008] STC 1408
• [2008] BVC 577
• [2008] BTC 5457
• [2008] ECR I-2283
• [2008] 2 CMLR 42
• 62006CJ0309

AMENDED in

• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment

This document cites

• Werner Mangold v Rüdiger Helm.
• Talacre Beach Caravan Sales Ltd v Commissioners of Customs & Excise.
• Gerhard Köbler v Republik Österreich.
• Weber's Wine World Handels-GmbH and Others v Abgabenberufungskommission Wien.
• Corsica Ferries Italia Srl contra Corpo dei piloti del porto di Genova.



See all quotations

• L.u.P. GmbH v Finanzamt Bochum-Mitte.
• Schmeink & Cofreth AG & Co. KG v Finanzamt Borken and Manfred Strobel v Finanzamt Esslingen.
• Jennifer Gregg and Mervyn Gregg v Commissioners of Customs and Excise.
• Dilexport Srl contra Amministrazione delle Finanze dello Stato.
• Idéal tourisme SA contra Estado belga.
• Marks & Spencer plc v Commissioners of Customs & Excise.
• Kapniki Michaïlidis AE contra Idryma Koinonikon Asfaliseon (IKA).
• Commission of the European Communities v French Republic.
• Karlheinz Fischer v Finanzamt Donaueschingen.
• Société Comateb (C-192/95), Société Panigua (C-193/95), Société Edouard et fils (C-194/95), Société de distribution de vins et liqueurs (C-195/95), Etablissements André Haan (C-196/95), Société Diffusion générale de quincaillerie (C-197/95), Société Diffusion générale (C-198/95), Société Cama Renault (C-199/95), Scp Ovide et Dorville (C-200/95), Société Ducros Guadeloupe (C-201/95), Société Comptoir commercial Caraïbes (C-202/95), Société Giafa (C-203/95), Société LVS (C-204/95), Société Catherine et Jean-Claude Tabar Nouval (C-205/95), Société L'Heure et L'Or (C-206/95), Société Général bazar bricolage (C-207/95), Société Grain d'or (C-208/95), Société Cash Service (C-209/95), Etablissements Efira (C-210/95), Société Farandole (C-211/95), Société Carat (C-212/95), Société Rio (C-213/95), Société guadeloupéenne de distribution moderne (SGDM) (C-214/95), Martinique automobiles SA (C-215/95), Socovi SARL (C-216/95), Etablissements Gabriel Vangour et Cie SARL (C-217/95), Simat Guadeloupe SARL (C-218/95) contra D
• Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)
• Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
• Treaty establishing the European Community