Yes, and absent that, EU institutions should thread very lightly on sovereign domains like taxation. The ECJ may be right in law but it is also completely tone-deaf on that case and is playing against its own legitimacy.

It clearly hasn't heard of the Constitution referendums, has no realisation of what most Europeans think of private corporations (that they are barely tolerated nuisances) and it also clearly hasn't understood, that being the final jurisdiction, its decisions are highly political, a bit like the Supreme Court is in the US.

If it had any political sense, the ECJ should have told M&S to move along.