Marks & Spencer plc v Commissioners of Customs & Excise

July 10 2002

Sixth VAT directive – National legislation retroactively curtailing a limitation period for repayment of sums unduly paid – Compatibility with the principles of effectiveness and of the protection of legitimate expectations.

more across site & shared bottom lb ros

More from across our site

Direct Tax

Exclusive: Fieldfisher private client specialist leaves for barrister-led practice

Sara Morgan is due to join Joseph Hage Aaronson & Bremen as a partner in London, ITR understands

Tom Baker, May 11 2026

Direct Tax

‘No one’s eating anyone else’s lunch’: inside McDermott’s tax-powered merger

The newly combined tax team has already worked on thousands of joint client matters, leaders from McDermott Will & Schulte tell ITR

Tom Baker, May 11 2026

A taxing week: 2026 is the watershed year for AI in tax

As AI becomes increasingly intuitive and idiot-proof, its tax applicability is becoming impossible to overstate

Tom Baker, May 08 2026

Direct Tax

The globe, with lines connecting different countries

This week in tax: US and Swiss MNEs lag global counterparts on CbCR compliance

New data on public CbCR showed uneven adoption, as Singapore advanced pillar two compliance and firms expanded their tax capabilities

Tom Baker, May 08 2026

Transfer Pricing

TP and the Corporate Tax Roadmap: reform by momentum, not revolution

Nearly two years after its publication, the Corporate Tax Roadmap is reshaping the UK’s TP framework through incremental reforms focused on scope, transparency and earlier HMRC intervention

Devon Buffoni, May 07 2026

Direct Tax

Audit And Fraud Investigation. Auditor Using Magnifying Glass

Pillar two’s first compliance test: what advisers should be telling clients

With a stark divergence between MNEs that prepared early and those rushing to catch up, advisers must remain agile with all manner of compliance risks

Akashni Ashok Latchanna, May 06 2026

Indirect Tax

European Union flag against European Parliament

This month in indirect tax: EU steps up VAT fraud crackdown

The EU agreed new cooperative and investigative measures to tackle VAT fraud, while Hungary faced legal action and Lavez Coutinho expanded its indirect tax team

Tom Baker, May 06 2026

Direct Tax

Aerial view of Christ and Botafogo Bay from high angle.

SiqueiraCastro acquires three-partner tax team to establish full-service Brazilian practice

The arrival of a team from Brazilian rival Costa Tavares Paes Advogados brings SiqueiraCastro’s tax headcount to seven partners and 30 associates

Tom Baker, May 05 2026

Direct Tax

A taxing week: Ryan’s day at the zoo was more than animalistic self-promotion

CSR initiatives can sometimes venture into virtue signalling, but Ryan’s tax literacy event for schoolchildren was a genuine and necessary endeavour

Tom Baker, May 01 2026

Direct Tax

This week in tax: Grant Thornton extends consolidation drive to Australia

Grant Thornton advanced plans to integrate its Australian firm into its US arm, as tax developments spanned law firm hires, aviation levies and digital services taxes

Tom Baker, May 01 2026