Judgment of the Court (Third Chamber) of 10 April 2008.

Marks & Spencer plc v Commissioners of Customs & Excise.

Reference for a preliminary ruling: House of Lords - United Kingdom.

Taxation - Sixth VAT Directive - Exemption with refund of tax paid at the preceding stage - Erroneous taxation at the standard rate - Right to zero rate - Entitlement to refund - Direct effect - General principles of Community law - Unjust enrichment.

Case C-309/06.

European Court reports 2008 Page I-02283

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