Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)

Core Citations

RESUELVE RECURSO

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)

REFERS TO

• Computeach International Ltd
• Zim Properties Ltd v Procter (Inspector of Taxes)

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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
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society

CONSIDERS

• R v Ministry of Agriculture Fisheries and Food and Another, ex parte First City Trading and Others
• Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd

CITES

• Woolwich Equitable Building Society v Commissioners of Inland Revenue

REPORTED OPINION OF in

• [1999] BVC 107
• [1999] BVC 107
• [1999] STC 205

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• [1999] 1 CMLR 1152
• [1999] BTC 5073

APPEAL RESOLVED in

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)

CONSIDERED in

• Marks & Spencer Plc v Commissioners of Customs and Excise
• R (Sagemaster Plc) v Commissioners of Customs and Excise
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs

[See more]

• R v The Commissioners of Customs and Excise and Another
• Baines & Ernst Ltd v Commissioners of Customs and Excise
• R v The Commissioners of Customs and Excise and Another
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5) (Referral to ECJ)
• Marks & Spencer Plc v Commissioners of Customs & Excise
• Baines & Ernst Ltd v Commissioners of Customs and Excise
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• Littlewoods Ltd and Others (Respondents/Claimants) v The Commissioners for HM Revenue and Customs
• Oxfam v HM Revenue and Customs
• National Westminster Bank Plc v Commissioners of Customs and Excise (Unjust Enrichment)
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Capital One Developments Ltd v Commissioners of Customs and Excise

REFERRED in

• Totel Ltd v Commissioners for HM’s Revenue and Customs
• Totel Ltd v The Commissioners for HM Revenue and Customs

CITED in

• Investment Trust Companies ((in Liquidation)) v The Commissioners for HM Revenue and Customs
• TC03117: Hollinger Print Ltd

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• Woolwich Equitable Building Society v Commissioners of Inland Revenue
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society
• R v Commissioners of Inland Revenue ex parte Woolwich Equitable Building Society



See all quotations

• R v Commissioners of Customs and Excise, ex parte Kay & Company Ltd and Another and other appeals
• Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• National Provincial Building Society
• Zim Properties Ltd v Proctor
• 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
• R v Commissioners of Customs and Excise, ex parte Kay & Company Ltd and Another and other appeals
• Computeach International Ltd
• Commissioners of Customs and Excise v McMaster Stores (Scotland) Ltd
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 4); Marks & Spencer Plc v Commissioners of Customs and Excise (Three Year Cap)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 2); Marks & Spencer Plc v Commissioners of Customs and Excise (Appeal: Jurisdiction of Tribunal)
• Finance (No. 2) Act 1992
• Value Added Tax Act 1994
• Finance Act 1989
• Provisional Collection of Taxes Act 1968
• Value Added Tax Act 1983
• Finance Act 1997
• Phil Collins contra Imtrat Handelsgesellschaft mbH y Patricia Im- und Export Verwaltungsgesellschaft mbH y Leif Emanuel Kraul contra EMI Electrola GmbH.
• Comisión de las Comunidades Europeas contra Reino de España.
• Edilizia Industriale Siderurgica Srl (Edis) contra Ministero delle Finanze.
• ACF Chemiefarma NV v Commission of the European Communities.
• 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.
• Amministrazione delle finanze dello Stato v Denkavit italiana Srl.
• Bruno Barra v Belgian State and City of Liège.
• Rosalba Palmisani contra Istituto nazionale della previdenza sociale (INPS).