Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise

Core Citations

CONSIDERS

• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)
• Taylor and Another v Lawrence and Another
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)

[See more]

• Edwards (Inspector of Taxes) v Bairstow
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• Francovich v Italian Republic (Joined Cases C-6/90 and 9/90)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• R v Commissioners of Customs and Excise, ex parte Lunn Poly Ltd and Another
• Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd
• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)
• University of Wales College, Cardiff

CONSIDERS

• Finance Act 1972
• Value Added Tax Act 1994
• Finance Act 1997 - Articles : S-47

[See more]

• Finance Act 1989 - Articles : S-24
• Finance Act 1997
• Value Added Tax Act 1994 - Articles : S-80
• Value Added Tax Act 1983 - Articles : S-10

CITED in

• TC03813: Robert Rusling
• TC03397: NHS Lothian Health Board
• TC03141: Iveco Ltd

CONSIDERED in

• HM Revenue and Customs v Zurich Insurance Company
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

[See more]

• Michael Fleming T/a Bodycraft v Commisioners of Customs and Excise
• Local Authorities Mutual Investment Trust v Commissioners of Customs and Excise
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5) (Referral to ECJ)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• BUPA Purchasing Ltd v HM Revenue and Customs

REPORTED OPINION OF in

• 21/10/2003 Daily Cases
• [2004] STC 1
• [2004] 1 CMLR 8

[See more]

• [2004] Eu LR 170
• [27/10/2003] TLR 2
• [2004] BTC 5091
• [2004] BVC 151

REVERSED in

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise

REFERRED in

• NHS Lothian Health Board v Revenue and Customs Commissioners

This document cites

• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Taylor and Another v Lawrence and Another
• ICI Plc v Colmer (Inspector of Taxes) (No 2)
• C R Smith Glaziers (Dunfermline) Ltd v Commissioners of Customs and Excise; CR Smith Glaziers (Dunfermline) Ltd v Edinburgh VAT and Duties Tribunal
• Webb v Emo Air Cargo (UK) Ltd (Case C-32/93)



See all quotations

• Edwards (Inspector of Taxes) v Bairstow
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Commissioners of Customs and Excise v Croydon Hotel and Leisure Company Ltd
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• R v Commissioners of Customs and Excise, ex parte Lunn Poly Ltd and Another
• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)
• University of Wales College, Cardiff
• Value Added Tax Act 1994
• Finance Act 1989
• Finance Act 1972
• Value Added Tax Act 1983
• Finance Act 1997
• Cibo Participations SA v Directeur régional des impôts du Nord-Pas-de-Calais.
• Svenska staten (Swedish State) v Stockholm Lindöpark AB and Stockholm Lindöpark AB v Svenska staten (Swedish State).
• The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Société générale des grandes sources d'eaux minérales françaises contra Bundesamt für Finanzen.
• Christiane Adam, épouse Urbing v Administration de l'enregistrement et des domaines.
• Norbrook Laboratories Ltd contra Ministry of Agriculture, Fisheries and Food.
• Wilfried Lange contra Finanzamt Fürstenfeldbruck.
• 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.
• Reino de España contra Comisión de las Comunidades Europeas.
• Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire (C-177/99) and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-181/99).
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.
• Idéal tourisme SA contra Estado belga.
• Marleasing SA v La Comercial Internacional de Alimentacion SA.
• Finanzamt Goslar contra Brigitte Breitsohl.
• 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