“… requires that similar situations must not be treated differently unless such difference is objectively justified: see Marks & Spencer v HMRC (Case C – 309/06) [2008] STC 1408 at [51]. The principle of fiscal neutrality by contrast, precludes treating similar goods and supplies of services which are in competition with each other, di…”
“…eutrality may be envisaged only as between competing traders”: see Marks & Spencer plc v Commissioners of Customs and Excise (Case C-309/06) [2008] ECR I-2283, [2008] STC 1408, ECJ at [49]. Although consumers may choose between the two formats supplied by News UK, those formats are not competing against each other in the same way as …”
“…nciples of EU law, has been considered in two other cases to which we were referred. In Marks & Spencer plc v Revenue and Customs Commissioners (Case C-309/06) [2008] STC 1408, the Court acknowledged that EU law does not prevent the national legal system from disallowing repayment where it would lead to the unjust enrichment of the r…”