Marks & Spencer Plc v Commissioners of Customs & Excise

Core Citations

CONSIDERS

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• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)

CONSIDERS

• Value Added Tax Act 1983 - Articles : S-10
• Finance Act 1997
• Value Added Tax Act 1994 - Articles : S-80

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• European Communities Act 1972 - Articles : S-2
• Finance Act 1997 - Articles : S-47
• Provisional Collection of Taxes Act 1968

This document cites

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Value Added Tax Act 1994
• European Communities Act 1972
• Provisional Collection of Taxes Act 1968
• Value Added Tax Act 1983



See all quotations

• Finance Act 1997
• Belgocodex SA v Belgian State.
• Norbrook Laboratories Ltd contra Ministry of Agriculture, Fisheries and Food.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Fantask A/S e.a. contra Industriministeriet (Erhvervministeriet).
• Helmut Kampelmann y otros contra Landschaftsverband Westfalen-Lippe (C-253/96 a C-256/96), Stadtwerke Witten GmbH contra Andreas Schade (C-257/96) y Klaus Haseley contra Stadtwerke Altena GmbH (C-258/96).
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)