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.
European Court reports 2008 Page I-02283