Market leading insight for tax experts
View online issue

Indirect Tax Case Alerter

The tax litigation team from PricewaterhouseCoopers Legal LLP continues its series of alerts for indirect tax case law developments which may arise over coming weeks together with the relevant legislation and history and the team's analysis of the implications of each case
Marks and Spencer plc (C-309/06)
The issues
This is a continuation of the so-called 'teacakes' litigation which has been in progress for more than a decade. This aspect of the case relates primarily to whether a taxpayer making zero-rated supplies has directly effective European Community law rights and whether the application of the unjust enrichment defence to payment traders but not to repayment traders constituted a breach of Community law.

If you or your firm subscribes to, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.