Marks & Spencer Plc v Commissioners of Customs and Excise (No 5) (Referral to ECJ)

Core Citations

CONSIDERS

• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• Taylor and Another v Lawrence and Another
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)

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• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 1, No 3 and Case C-62/00)

CONSIDERS

• European Communities Act 1972 - Articles : S-2
• Value Added Tax Act 1983 - Articles : S-10
• Value Added Tax Act 1994

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• Finance Act 1997 - Articles : S-47
• Value Added Tax Act 1994 - Articles : SCH-8
• Finance (No. 2) Act 1992
• Value Added Tax Act 1994 - Articles : S-80

REPORTED OPINION OF in

• [2005] STC 1254
• [2005] STI 1338
• [2005] BVC 503

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• [2005] NR Uned 126
• [2005] 3 CMLR 3
• [2005] BTC 5472
• [2006] Eu LR 110

REFERRED in

• HM Revenue and Customs v EB Central Services Ltd

CITED in

• TC03754: Lees of Scotland Ltd; Thomas Tunnock Ltd

CONSIDERED in

• Fleming (t/a Bodycraft) v HM Revenue and Customs; Conde Nast Publications Ltd v Same
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise

This document cites

• Taylor and Another v Lawrence and Another
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 5); Sussex University v Commissioners of Customs and Excise
• Roxborough v Rothmans of Pall Mall Australia Ltd
• 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)



See all quotations

• Three Rivers District Council v Governor and Company of the Bank of England (No. 3)
• Finance (No. 2) Act 1992
• Value Added Tax Act 1994
• European Communities Act 1972
• Value Added Tax Act 1983
• Finance Act 1997
• Argos Distributors Ltd v Commissioners of Customs & Excise.
• Council Directive 92/77/EEC of 19 October 1992 supplementing the common system of value added tax and amending Directive 77/388/EEC (approximation of VAT rates)
• Steamships Trading Company Limited v Chief Collector of Taxes [1986]