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Marks and Spencer v HM Customs and Excise (2005) HL
Whole case here
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[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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