Yesterday, the European Court of Justice brought some closure to a longstanding debate in Britain: are Marks & Spencer chocolate teacakes cakes, or are they biscuits? When the British government introduced a value added tax in 1973, the things were officially classified as biscuits. Since biscuits, unlike teacakes, are not considered a necessity in England, the Marks & Spencer treats were subject to the new VAT. For the last 13 years, Marks & Spencer has been fighting to reclassify their things as teacakes—a British “necessity”—and recover 3.5 million pounds in paid VAT. And finally, it looks like M&S is going to get their way; the European Court of Justice ruled yesterday that the baked goods previously known as biscuits are in fact teacakes. Only in Britain would chocolate-covered, cream-filled bakery be considered essential for everyday living.