Marks & Spencer Plc v Halsey (Case C-446/03)

Core Citations

REFERS TO

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

REPORTED OPINION OF in

• 5 ITL Rep 536
• 5 ITL Rep 536
• [2003] Eu LR 46

[See more]

• 5 ITLR 536
• 2002 Sp C 352
• [2003] STI 68
• [2003] STC SCD 70

REFERRED in

• Foulser and Another v MacDougall (Inspector of Taxes)
• Vodafone 2 v HM Revenue and Customs
• Test Claimants in the Thin Cap Group Litigation v HM Revenue and Customs

[See more]

• The Claimants Listed in the Group Register of the Loss Relief Group Litigation Order v The Commissioners for HM Revenue & Customs
• Sita UK Ltd v Greater Manchester Waste Disposal Authority

CITED in

• Re Claimants under Loss Relief Group Litigation Order
• Marks & Spencer Plc v David Halsey (HM Inspector of Taxes)
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;

CONSIDERED in

• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue
• Marks & Spencer Plc v Revenue and Customs Commissioners [SC]
• Autologic Holdings Plc and Others v Commissioners of Inland Revenue; Test Claimants in Loss Relief Group Litigation v Commissioners of Inland Revenue

[See more]

• Marks & Spencer Plc v Revenue and Customs Commissioners (No 2)

APPEAL RESOLVED in

• Marks & Spencer Plc v Halsey (Case C-446/03)

This document cites

• R (Professional Contractors Group Ltd) v Commissioners of Inland Revenue
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Sandoz GmbH contra Finanzlandesdirektion für Wien, Niederösterreich und Burgenland.
• G. H. E. J. Wielockx v Inspecteur der Directe Belastingen.
• Halliburton Services BV v Staatssecretaris van Financiën.



See all quotations

• Eurowings Luftverkehrs AG contra Finanzamt Dortmund-Unna.
• Dieter Kraus v Land Baden-Württemberg.
• Union royale belge des sociétés de football association ASBL v Jean-Marc Bosman, Royal club liégeois SA v Jean-Marc Bosman and others and Union des associations européennes de football (UEFA) v Jean-Marc Bosman.
• Algemene Maatschappij voor Investering en Dienstverlening NV (AMID) v Belgische Staat.
• Royal Bank of Scotland plc contra Elliniko Dimosio (Estado helénico).
• Manfred Säger contra Dennemeyer & Co. Ltd.
• The Queen v Inland Revenue Commissioners, ex parte Commerzbank AG.
• Mr and Mrs Robert Gilly v Directeur des services fiscaux du Bas-Rhin.
• Metallgesellschaft Ltd and Others (C-397/98), Hoechst AG and Hoechst (UK) Ltd (C-410/98) v Commissioners of Inland Revenue and HM Attorney General.
• Reinhard Gebhard v Consiglio dell'Ordine degli Avvocati e Procuratori di Milano.
• The Queen v H. M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trust plc.
• Comisión de las Comunidades Europeas contra Reino de Bélgica.
• Imperial Chemical Industries plc (ICI) v Kenneth Hall Colmer (Her Majesty's Inspector of Taxes).
• Skatteministeriet contra Bent Vestergaard.
• Rolf Dieter Danner.
• Volker Graf contra Filzmoser Maschinenbau GmbH.
• Peter Svensson and Lena Gustavsson v Ministre du Logement et de l'Urbanisme.
• Jessica Safir v Skattemyndigheten i Dalarnas Län, formerly Skattemyndigheten i Kopparbergs Län.
• Compagnie de Saint-Gobain, Zweigniederlassung Deutschland contra Finanzamt Aachen-Innenstadt.
• Finanzamt Köln-Altstadt v Roland Schumacker.
• Commission of the European Communities v French Republic.
• Holtz & Willemsen GmbH v Council and Commission of the European Communities.
• Jean Reyners v Belgian State.
• Futura Participations SA and Singer v Administration des contributions.
• C. Baars contra Inspecteur der Belastingen Particulieren/Ondernemingen Gorinchem.
• X and Y v Riksskatteverket.
• Staatssecretaris van Financiën contra B.G.M. Verkooijen.
• Hanns-Martin Bachmann v Belgian State.