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

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd
• Murad & Foo v Perbadanan Pembangunan Pulau Pinang; Ong Chin Lee
• 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



See all quotations

• 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
• Tribunals and Inquiries Act 1992
• Finance (No. 2) Act 1992
• Value Added Tax Act 1994
• Finance Act 1989
• Provisional Collection of Taxes Act 1968
• Finance Act 1997
• Phil Collins contra Imtrat Handelsgesellschaft mbH y Patricia Im- und Export Verwaltungsgesellschaft mbH y Leif Emanuel Kraul contra EMI Electrola GmbH.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Belgocodex SA v Belgian State.
• Rosalba Palmisani contra Istituto nazionale della previdenza sociale (INPS).
• Fantask A/S e.a. contra Industriministeriet (Erhvervministeriet).
• Francovich v Italian Republic (Joined Cases C-6/90 and 9/90)
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)