Marks & Spencer Plc v Commissioners of Customs and Excise (No 2); Marks & Spencer Plc v Commissioners of Customs and Excise (Appeal: Jurisdiction of Tribunal)

Core Citations

REPORTED OPINION OF in

• [1998] BVC 2096
• [1998] Eu LR 153
• [1997] V & DR 344

This document cites

• Commissioners of Inland Revenue v Joiner
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)
• Commissioners of Customs and Excise v Arnold
• Value Added Tax Act 1994
• European Communities Act 1972



See all quotations

• Value Added Tax Act 1983
• Finance Act 1997
• ACF Chemiefarma NV v Commission of the European Communities.
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Bruno Barra v Belgian State and City of Liège.
• C. Deville v Administration des impôts.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Gabrielle Defrenne v Société anonyme belge de navigation aérienne Sabena.
• Amministrazione dello Finanze della Stato v Simmenthal S.p.A. (Case 106/77)