- Cited — Jersey Choice Limited v Her Majesty's Treasury 2021-12-17
“…EU:T:2016:682 at paragraphs [62]-[63],[68] in relation to equal treatment and proportionality; and Case C-309/06…”
- Cited — Revenue and Customs v News Corp UK & Ireland Ltd 2021-01-28
“…ement of the principle of fiscal neutrality 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 ag…”
- Cited — Leisure, Independence, Friendship And Enablement Services Ltd v Revenue And Customs 2020-03-25
“…, Case C-481/98 Commission v France [2001] ECR I3369, paragraph 22; Case C-498/03 Kingscrest Associates and Montecello [2005] ECR I-4427, paragraphs 41 and 54; Case C-309/06 Marks & Spencer [2008] ECR I-2283, paragraph 47, and Case C41/09 Commission v Netherlands [2011] ECR I-0000, paragraph 66).…”
- Considered — Lloyds Banking Group Plc & Ors v Revenue And Customs & Anor 2019-03-21
“…the general principles 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 en…”