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

Core Citations

CITES

• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)

FOLLOWS

• R v Commissioners of Customs and Excise, ex parte Lunn Poly Ltd and Another

REPORTED OPINION OF in

• [1998] V & DR 93
• [1997] BVC 2255

AFFIRMED in

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 4); Marks & Spencer Plc v Commissioners of Customs and Excise (Three Year Cap)

CONSIDERED in

• R v Commissioners of Customs and Excise, ex parte Building Societies Ombudsman Company Ltd

REFERRED in

• Revenue and Customs Commissioners v Noor
• Commissioners of Customs and Excise v DFS Furniture Company Ltd (No 2)

APPEAL RESOLVED in

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

This document cites

• Metallgesellschaft Ltd and Others v Commissioners of Inland Revenue and Another; Hoechst AG and Another v Same (Joined Cases C-397/98 and C-410/98)
• R v Commissioners of Customs and Excise, ex parte Lunn Poly Ltd and Another