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Case C-309/06: Judgment of the Court (Third Chamber) of 10 April 2008 (reference for a preliminary ruling from the House of Lords — United Kingdom) — Marks & Spencer plc v Her Majesty's Commissioners of Customs and Excise (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)
- CELEX number:
- 62006CA0309
- Form:
- Judicial information
- Author:
- Court of Justice
- Date of document:
- 10/04/2008
- Number of pages:
- 1
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.
ECLI identifier: ECLI:EU:C:2008:211
- CELEX number:
- 62006CJ0309
- Form:
- Judgment
- Author:
- Court of Justice
- Date of document:
- 10/04/2008
Opinion of Advocate General Kokott delivered on 13 December 2007.
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.
ECLI identifier: ECLI:EU:C:2007:785
- CELEX number:
- 62006CC0309
- Form:
- Opinion of the Advocate General
- Author:
- Court of Justice
- Date of document:
- 13/12/2007
Domain: All, CELEX number: 62006C?0309, Search language: Polish