Court of Justice of the European Union · Judgment
C-309/06Marks & Spencer plc v Commissioners of Customs & Excise
- Decided
- 2008-04-10
- ECLI
- ECLI:EU:C:2008:211
- CELEX
- 62006CJ0309
- Finality
- Final, the decision cannot be appealed
The court's own keywords
Taxation - Sixth VAT Directive - Exemption with refund of tax paid at the preceding stage - Erroneous taxation at the standard rate - Right to zero rate - Entitlement to refund - Direct effect - General principles of Community law - Unjust enrichment.
Interprets
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.
Verifiable trust signals
- Six fixed blocks, one source per line
- No sentence written by a language model
- Engine version and read date on every answer
- No customer data, no documents, no advice
- Model card and audit published under the EU AI Act