Marks & Spencer plc v Customs and Excise Commissioners.  BVC 106
 UKHL 8.
House of Lords.
Lord Hoffmann, Lord Scott of Foscote, Lord Walker of Gestingthorpe.
Judgment delivered 4 February 2009.
Value added tax – Exemption with refund of tax paid – Zero-rating – Principle of neutrality – Principle of equal treatment – Erroneous taxation at standard rate – Right to zero rate – Entitlement to refund – Direct effect – General principles of Community law – Right to obtain refund of tax in event of incorrect interpretation of domestic provisions by tax authorities – Unjust enrichment – Taxpayer's appeal allowed – Directive 77/388, art. 28.