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)

REPORTED OPINION OF in

• [2000] 1 CMLR 256
• [2000] STC 16
• [2000] BTC 5003

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• [2000] BVC 35

CONSIDERED in

• SGC and Others (EEA – Date of decision – 1999 act) Ireland
• Avon Products Pty Ltd v Commissioner of Taxation
• The Queen v London Borough of Hammersmith and Fulham ex parte The Trustees of The Council for London Branch of The Protection of Rural Ngland

[See more]

• Procter & Gamble Company v Svenska Cellulosa Aktiebolaget SCA
• Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners
• R (Cardiff City Council) v Commissioners of Customs and Excise
• Cooper v Attorney General
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• R (Cardiff County Council)vCommissioners of Customs and Excise
• The Queen The Commissioners for Customs and Excise (Respondent) ex parte Building Societies Ombudsman Company Ltd (Applicant)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5) (Referral to ECJ)
• 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); Sussex University v Commissioners of Customs and Excise
• Commissioners of Customs and Excise v DFS Furniture Company Ltd (No 2)
• Leeds Group Plc v Leeds City Council (No 2)
• Capital One Developments Ltd v Commissioners of Customs and Excise
• Test Claimants in the FII Group Litigation v HM Revenue and Customs

REFERRED in

• John Wilkins (Motor Engineers) Ltd v HM Revenue and Customs and Others
• R Kadri (Appellant) Birmingham City Council (Respondent) The Secretary of State for the Home Department (Interested Party)
• Bruton v Information Commissioner and Others

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• R (Bruton) v Attorney General to Duke and Duchess of Cornwall
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Midlands Co-operative Society Ltd v HM Revenue and Customs
• Aegis Group Plc v IR Commissioners
• Vodafone 2 v HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• R Totel Ltd v The First-Tier Tribunal (Tax Chamber) and the Commissioners for HM Revenue and Customs
• FP (Iran) v Secretary of State for the Home Department

CITED in

• Commissioners of Customs and Excise v Han and another and other appeals
• Marks & Spencer Plc v HM Revenue and Customs
• Smout (Pauline Marie) v The Welsh Ministers & others

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• R (Edwards) v Environment Agency and Others (Costs)
• Revenue and Customs Commissioners v Moorbury Ltd
• Littlewoods Retail Ltd and Others v HM Revenue and Customs
• Littlewoods Ltd and Others v HM Revenue and Customs
• Monro v HM Revenue and Customs
• Hok Ltd v Revenue and Customs Commissioners
• Oxfam v HM Revenue and Customs
• Test Claimants in the Franked Investment Group Litigation v Commissioners of the Inland Revenue;

APPLIED in

• R (Sagemaster Plc) v Commissioners of Customs and Excise
• F J Chalke Ltd and Another v The Commisioners for HM Revenue and Customs
• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same

[See more]

• Test Claimants in the FII Group Litigation v HM Revenue and Customs

This document cites

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 4); Marks & Spencer Plc v Commissioners of Customs and Excise (Three Year Cap)
• Value Added Tax Act 1994
• Finance Act 1997



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