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)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 4); Marks & Spencer Plc v Commissioners of Customs and Excise (Three Year Cap)
• Marks & Spencer Plc v Commissioners of Customs and Excise (No 2); Marks & Spencer Plc v Commissioners of Customs and Excise (Appeal: Jurisdiction of Tribunal)
• 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.
• BP Soupergaz Anonimos Etairia Geniki Emporiki-Viomichaniki kai Antiprossopeion v Greek State.
• Goldsmiths (Jewellers) Ltd v Commissioners of Customs & Excise.
• Idéal tourisme SA contra Estado belga.
• Commission of the European Communities v French Republic.
• Ann Cotter y Norah McDermott contra Minister for Social Welfare y Attorney General.
• Italian Republic v Council of the European Union.
• Helmut Kampelmann y otros contra Landschaftsverband Westfalen-Lippe (C-253/96 a C-256/96), Stadtwerke Witten GmbH contra Andreas Schade (C-257/96) y Klaus Haseley contra Stadtwerke Altena GmbH (C-258/96).
• 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)
• Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment
• Treaty establishing the European Community
• Becker v Finanzamt Münster-Innenstadt (Case 8/81)