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Cases - European Court of Justice
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Marks and Spencer v HM Customs and Excise (2005) HL

Whole case here

[EU Law - article 234 reference - from the Lords]
D, Marks and Spencer claim to have overpaid VAT on tea cakes possibly amounting to more than 3m. This case has already been to the ECJ on one occasion during its 10 year action.

Held: Food is in general zero-rated, but, explained Lord Hoffman, there are exceptions. One exception is confectionery. But there is an exception to that exception: cakes or biscuits are in general also zero-rated. There is however an exception to that exception to the exception, namely biscuits wholly or partly covered with chocolate. They are standard-rated. Art 28 of the Sixth Directive being relevant to the directly enforceable right of the taxpayer.

Matter referred to ECJ a year later, certified question here

Comment: The judgment by the ECJ will be considered by the House of Lords, possibly in 2008.



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