|Source:||All England Reporter|
|Publisher Citation:|| All ER (D) 801|
|Court:||Queens Bench Division, Crown Office List|
|Representation||David Vaughan QC, Jemima Stratford and Denis Waelbroeck (of the Belgian Bar) (instructed by Dibb Lupton Alsop) for Marks & Spencer.|
|Dr Paul Lasok QC, Jonathan Peacock and Peter Mantle (instructed by the Solicitor for the Customs and Excise) for the commissioners.|
|Judgment Dates:||21 December 1998|
Value added tax - Overpayment of VAT - Taxpayer claiming repayment of VAT - Commissioners applying three-year cap to refund claims - Whether three-year cap infringing principles of Community law.