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Marks & Spencer     31

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Killarney Consortium C v Revenue Commissioners (Approved)	[2024] IEHC 732	High Court of Ireland	Republic of Ireland	20 Dec 2024	BAILII
CCLA Investment Management Ltd v Revenue and Customs (VAT - investment management services - exemption for supplies to special investment funds)	[2024] UKFTT 636	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	15 Jul 2024	BAILII
HMRC v Ampleaward Ltd	[2021] EWCA Civ 1459	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	8 Oct 2021	BAILII		4
HMRC v News Corporation UK and Ireland Ltd	[2021] EWCA Civ 91	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	28 Jan 2021	BAILII		6
Leisure, Independence, Friendship and Enablement Services Ltd v HMRC	[2020] EWCA Civ 452	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	25 Mar 2020	BAILII		5
Westland Horticulture Ltd v Revenue & Customs (VALUE ADDED TAX - zero-rating)	[2019] UKFTT 480	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	2 Dec 2019	BAILII
Pearl Chemist Ltd v Revenue & Customs (VAT - ZERO-RATING : Drugs, medicines, aids for the handicapped)	[2019] UKFTT 264	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	23 Apr 2019	BAILII
News Corporation UK & Ireland Ltd	[2018] UKFTT 129	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	8 Mar 2018	BAILII		2
Berkshire Golf Club v HMRC	[2015] UKFTT 627	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	7 Dec 2015	BAILII		2
Sub One Ltd (t/a Subway) v Revenue and Customs Commissioners	[2014] EWCA Civ 773	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	10 Jun 2014	BAILII		8
Jetair and BTW-eenheid BTWE Travel4you (Judgment of the Court)	[2014] EUECJ C-599/12	Court of Justice of the European Communities	Europe	13 Mar 2014	BAILII
Intelligent Managed Services Ltd v Revenue & Customs	[2013] UKFTT 741	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	13 Dec 2013	BAILII
Grattan PLC v Revenue & Customs	[2013] UKFTT 488	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Sep 2013	BAILII
European Commission v Kingdom of Sweden	[2013] EUECJ C-480/10	Court of Justice of the European Communities	Europe	25 Apr 2013	BAILII
Rusedespred OOD v Direktor na Direktsia	[2013] EUECJ C-138/12	Court of Justice of the European Communities	Europe	11 Apr 2013	BAILII
LVK - 56 Eood	[2013] EUECJ C-643/11	Court of Justice of the European Communities	Europe	31 Jan 2013	BAILII		2
Direktor na Direktsia v Orfey Balgaria EOOD	[2012] EUECJ C-549/11	Court of Justice of the European Communities	Europe	19 Dec 2012	BAILII
Isle of Wight Council v Revenue & Customs	[2012] UKFTT 648	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	12 Oct 2012	BAILII		1
Lietuvos gelezinkeliai AB v Vilniaus teritorine muitine	[2012] EUECJ C-250/11	Court of Justice of the European Communities	Europe	19 Jul 2012	BAILII
Deutsche Bank (Sixth VAT Directive)	[2012] EUECJ C-33/11_O	Court of Justice of the European Communities	Europe	26 Apr 2012	BAILII
Alliance One International and Standard Commercial Tobacco v Commission (Appeals)	[2012] EUECJ C-628/10_P_O	Court of Justice of the European Communities	Europe	12 Jan 2012	BAILII
Van Laarhoven	[2011] EUECJ C-594/10	Court of Justice of the European Communities	Europe	8 Dec 2011	BAILII
Rank Group (Taxation)	[2011] EUECJ C-260/10	Court of Justice of the European Communities	Europe	10 Nov 2011	BAILII
Rank Group (Taxation)	[2011] EUECJ C-259/10	Court of Justice of the European Communities	Europe	10 Nov 2011	BAILII		1
Accor (Free movement of capital)	[2011] EUECJ C-310/09	Court of Justice of the European Communities	Europe	15 Sep 2011	BAILII
Grattan Plc v Revenue & Customs	[2011] UKFTT 31	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	11 Jan 2011	BAILII		4
Schmelz (Taxation)	[2010] EUECJ C-97/09	Court of Justice of the European Communities	Europe	17 Jun 2010	BAILII
NCC Construction Danmark (Taxation)	[2009] EUECJ C-174/08	Court of Justice of the European Communities	Europe	29 Oct 2009	BAILII
Staatssecretaris van Financien v Stadeco BV (Taxation)	[2009] EUECJ C-566/07	Court of Justice of the European Communities	Europe	18 Jun 2009	BAILII
Internationaal Verhuis- en Transportbedrijf Jan de Lely (Free movement of goods)	[2009] EUECJ C-161/08	Court of Justice of the European Communities	Europe	14 May 2009	BAILII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Fiscal Neutrality: Foreign Ghost in Our GST Machine?"	(2020) 18 E-Journal of Tax Research 193	Brysland, Gordon	Australia	circa 2020	AustLII

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Talacre Beach Caravan Sales	[2006] EUECJ C-251/05; [2006] ECR I-6269; [2006] CEC 1000; [2006] 3 CMLR 31	Court of Justice of the European Communities	Europe	6 Jul 2006	BAILII		8
L up	[2006] ECR I-5123		Europe	circa 2006			20
2 Act 2005	2 Act 2005		United Kingdom	circa 2005			46
Mangold	[2005] ECR I-9981		Europe	circa 2005			66
Weber's Wine World	[2003] EUECJ C-147/01; [2003] ECR I-11365; [2004] 1 CMLR 7	Court of Justice of the European Communities	Europe	2 Oct 2003	BAILII		29
Köbler	[2003] ECR I-10239		Europe	circa 2003			63
Marks & Spencer	[2002] EUECJ C6200; [2002] 3 CMLR 9; [2002] ECR I-6325; [2002] CEC 572	Court of Justice of the European Communities	Europe	11 Jul 2002	BAILII		67
Commission v France	[2001] EUECJ C-481/98; [2001] ECR I-3369	Court of Justice of the European Communities	Europe	3 May 2001	BAILII		32
Michaïlidis	[2000] EUECJ C-442/98; [2000] ECR I-7145	Court of Justice of the European Communities	Europe	21 Sep 2000	BAILII		15
Idéal tourisme	[2000] EUECJ C-36/99; [2000] ECR I-6049	Court of Justice of the European Communities	Europe	13 Jul 2000	BAILII		56
Schmeink & Cofreth and Strobel	[2000] ECR I-6973		Europe	circa 2000			21
Gregg	[1999] EUECJ C-216/97; [1999] ECR I-4947; [1999] CEC 460; [1999] All ER (EC) 775; [1999] 3 CMLR 343	Court of Justice of the European Communities	Europe	7 Sep 1999	BAILII		45
Fischer	[1998] ECR I-3369		Europe	circa 1998			22
Dilexport	[1998] EUECJ C-343/96; [1999] ECR I-579	Court of Justice of the European Communities	Europe	circa 1998	BAILII		42
Comateb	[1997] EUECJ C-192/95; [1997] ECR I-165; [1997] 2 CMLR 649	Court of Justice of the European Communities	Europe	14 Jan 1997	BAILII		42
Corsica Ferries	[1994] EUECJ C-18/93; [1994] ECR I-1783	Court of Justice of the European Communities	Europe	17 May 1994	BAILII		48
Commission v Italy	[1988] ECR 1799		Europe	circa 1988			10
Klensch	[1986] EUECJ R-202/85; [1986] ECR 3477	Court of Justice of the European Communities	Europe	25 Nov 1986	BAILII		47
Rewe	[1976] EUECJ R-33/76; [1977] 1 CMLR 533; [1976] ECR 1989	Court of Justice of the European Communities	Europe	16 Dec 1976	BAILII		143