Marks and Spencer Plc v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd

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• R v Commissioners of Customs and Excise ex parte Kay and Company ; R v Same, ex parte Rayner and Keeler ; R v Same, ex parte Allied Domecq Plc ; R v Same, ex parte the Wardens and Commonality of the Mystery of Mercers of the City of London ; R v Same, ex parte Colaingrove Ltd ; R v Same, ex parte Greenlee Group Plc ; R v Same, ex parte National Provident Institution ; R v Same ex parte Association of Optometrists
• Francovich v Italian Republic (Joined Cases C-6/90 and 9/90)
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)
• R v Ministry of Agriculture Fisheries and Food and Another, ex parte First City Trading and Others

CONSIDERS

• Finance Act 1989 - Articles : S-24
• Provisional Collection of Taxes Act 1968
• Finance Act 1997

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• Value Added Tax Act 1994 - Articles : S-80
• Provisional Collection of Taxes Act 1968 - Articles : S-1
• Finance Act 1997 - Articles : S-47

This document cites

• Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd
• Zim Properties Ltd v Procter (Inspector of Taxes)
• R v Ministry of Agriculture Fisheries and Food and Another, ex parte First City Trading and Others
• R v Commissioners of Customs and Excise ex parte Kay and Company ; R v Same, ex parte Rayner and Keeler ; R v Same, ex parte Allied Domecq Plc ; R v Same, ex parte the Wardens and Commonality of the Mystery of Mercers of the City of London ; R v Same, ex parte Colaingrove Ltd ; R v Same, ex parte Greenlee Group Plc ; R v Same, ex parte National Provident Institution ; R v Same ex parte Association of Optometrists
• Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd



See all quotations

• Tribunals and Inquiries Act 1992
• Value Added Tax Act 1994
• Finance Act 1989
• Provisional Collection of Taxes Act 1968
• Finance Act 1997
• The Queen v Ministry of Agriculture, Fisheries and Food, ex parte Dennis Clifford Bostock.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Belgocodex SA v Belgian State.
• Amministrazione delle Finanze dello Stato v SpA San Giorgio.
• Rosalba Palmisani contra Istituto nazionale della previdenza sociale (INPS).
• Ministero delle Finanze contra IN.CO.GE.'90 Srl, Idelgard Srl, Iris'90 Srl, Camed Srl, Pomezia Progetti Appalti Srl (PPA), Edilcam Srl, A. Cecchini & C. Srl, EMO Srl, Emoda Srl, Sappesi Srl, Ing. Luigi Martini Srl, Giacomo Srl y Mafar Srl.
• Andrea Francovich and Danila Bonifaci and others v Italian Republic.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Fantask A/S e.a. contra Industriministeriet (Erhvervministeriet).
• 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
• Francovich v Italian Republic (Joined Cases C-6/90 and 9/90)
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)