Marks and Spencer (European Court of Justice)
This landmark case considered whether there is an EC law right to recover any overpayment of VAT, even if it arises from a domestic measure such as zero-rating, and authoritative ruling on EC limitations on the unjust enrichment defence.
Paul Lasok QC and Peter Mantle represented HMRC.
To read our case note, please click here.
To read the judgment, please click here.