The defendant had failed himself to repair his property, and the Local Authority carried out the work itself under the 1957 Act. It sought to recover the associated costs from the defendant, but he said that their claim was time barred, being more than six years after the work had been concluded. The authority argued … Continue reading Swansea City Council v Glass: CA 1992
Claim for damages for loss sustained as a result of the alleged failure to recruit the applicants as temporary servants of the European Communities during the time they worked for the Joint European Torus (JET) Joint Undertaking. It was, in essence, a complaint of discrimination by the Commission made by 95 of its employees. The … Continue reading Sanders And Others v Commission (Staff Regulations): ECFI 5 Oct 2004
UTLC CUSTOMS DUTY – Community Customs Code – Generalised system of preferences – whether relevant time limit for repayment of duties not legally owed is three years – Article 236(2) Council Regulation 2913/92/EEC . .
FTTTX IMPORT DUTIES – Community Customs Code – Generalised System of Preferences – Council Regulation 2913/92/EEC – Commission Regulation 2454/93/EEC – time limits – necessary documentation – Appeal dismissed Citations: [2013] UKFTT 776 (TC) Links: Bailii Customs and Excise Updated: 17 November 2022; Ref: scu.472770
CUSTOMS DUTY – claim for refund of import duty paid as result of error when goods wrongly declared as imported for home use when they should have been declared as eligible for inward processing relief – claim for repayment received more than 3 months after date of original declaration and therefore received out of time … Continue reading World Cargo Logistics Ltd v Revenue and Customs: FTTTx 25 Mar 2014
Customs duty – whether the Appellant had ’empowered’ a third party to act either as its direct or indirect representative in dealings with the Customs authorities – if so, whether the Appellant could sustain the various limbs of the defence against liability for the duty provided for by Article 220(2)(b) of Council Regulation 2913/92 – … Continue reading Queenswood Natural Foods Ltd v Revenue and Customs: FTTTx 28 Nov 2011
Vat on import – application for simplified imports vat accounting – whether refusal reasonable – yes – VATA 1994, section 16 (1), article 225 of council regulation 2913/92/eec, and regulation 121b of the vat regulations 1995 as amended – appeal refused Citations: [2014] UKFTT 339 (TC) Links: Bailii Jurisdiction: England and Wales VAT Updated: 17 … Continue reading Excip Ltd v Revenue and Customs: FTTTx 10 Apr 2014
Import duty underpaid for Customs error is recoverable unless the mistake was undiscoverable by the trader acting in good faith. Citations: Times 29-Jul-1997, Gazette 16-Jul-1997, [1997] EWHC Admin 614 Links: Bailii Statutes: Council Regulation 2913/92 (OJ 1992 L302/1) VAT, VAT, Customs and Excise Updated: 26 May 2022; Ref: scu.137559
Simplified Import VAT Accounting Scheme (SIVA); Excise Payment Security System Scheme (EPSS); Refusal to waive need to provide security to defer import VAT and excise duty; statutory discretion; whether refusal unreasonable having regard to HMRC published criteria; Value Added Tax Act 1994 s16(1)(4)and(8); Customs Excise and Management Act 1979 ss45 and127A, The Customs Duties (Deferred … Continue reading Forth Wines Ltd (Formerly Dollar Trade Ltd) v Revenue and Customs: FTTTx 23 Jan 2012
FTTTx CUSTOMS DUTIES – Anti-Dumping Duty – goods ordered before announcement of Commission investigation but imported after announcement – incorrect commodity code on entry advice – art 239 EU Customs Code (Council Regulation 2913/92) – whether retrospective or unfair – whether a ‘special situation’ within art 239 – appeal dismissed [2013] UKFTT 474 (TC) Bailii … Continue reading Phil Holden Fasteners Ltd v Revenue and Customs: FTTTx 13 Sep 2013
The taxpayer imported swimwear for sale. The respondent had incorrectly indicated that such swimwear had one classification. The claimant sought to prevent the respondent reclassifying the goods, saying that they had made given binding tariff information. It depended on the proportion of rubber in the suits. The respondent viewed the calculation differently. Held: the commissioners … Continue reading Matalan Retail Ltd v Revenue and Customs: ChD 5 Aug 2009
UTTC CUSTOMS DUTY- post clearance demands – whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule . .
References: [2013] UKUT 450 (TCC) Links: Bailii UTTC CUSTOMS DUTY- post clearance demands – whether goods eligible for reduced rate of duty under Generalised System of Preferences-whether sufficient evidence to conclude that direct transport rule satisfied-no-whether substantiating documents produced – no – whether duty may be remitted-whether a special situation existed – no – Article … Continue reading HM Revenue and Customs v Marco Trading Company Ltd; UTTC 16 Sep 2013
References: [2014] UKUT 67 (TCC) Links: Bailii Coram: Herrington, Sadler TJJ UTLC CUSTOMS DUTY – Community Customs Code – Generalised system of preferences – whether relevant time limit for repayment of duties not legally owed is three years – Article 236(2) Council Regulation 2913/92/EEC – no – proof of origin of goods must be submitted … Continue reading Lane Fouracres Associates v HM Revenue and Customs; UTTC 11 Feb 2014
FTTTx IMPORT DUTY – customs value – clothing imported together with hangers etc -hangers supplied to overseas supplier of clothing by separate overseas hanger supplier nominated by UK importer – price for hangers paid by overseas clothing supplier to overseas hanger supplier fixed by UK importer, who required clothing supplier to use nominated supplier of … Continue reading Asda Stores Ltd v Revenue and Customs: FTTTx 3 May 2012
Nokia sought judicial review of a decision of the Commissioners to release a consignment of goods which it said were infringing counterfeits of its own models. The Commissioners said that in the absence of evidence that they were intended for distribution within the EU, it had no power to detain them. The goods were agreed … Continue reading Nokia Corporation v Revenue and Customs: ChD 27 Jul 2009
Value Added Tax – Liability for Import VAT – C18 Post Clearance Demand Note – whether Appellant was the Declaring for the purposes of Article 4(18) and Article 201 Council Regulation (EEC) No 2913/92 of 12th October 1992 (the Community Customs Code) – whether Appellant was acting as a direct agent for a named principal. … Continue reading BMW Shipping Agents Limited v Revenue and Customs: FTTTx 13 Sep 2022
Post-clearance demand for customs duty almost seven years after the taxpayer had imported garlic into the United Kingdom, which had been falsely declared to be of a certain origin, and just under four years after the customs became aware of the fraud. Judges: Lewison, Newey LJJ, Henry Carr J Citations: [2018] EWCA Civ 2401, [2018] … Continue reading FMX Food Merchants Import Export Co Ltd v HM Revenue and Customs: CA 30 Oct 2018
Customs Duty – import of Chinese garlic falsely declared as Cambodian origin – Customs Code Art 221 – customs debt resulting from a criminal act – post clearance demand issued after expiry of the three year period – no express provisions in UK law extending the three year time limit – whether notification valid in … Continue reading Revenue and Customs v FMX Food Merchants Import Export Co Ltd: UTTC 10 Dec 2015
FTTTx Customs duty – import of Chinese garlic, falsely declared as Cambodian in origin – late issue of post-clearance demand note for unpaid duty – whether the customs debt was the result of an act which, at the time it was committed, was liable to give rise to criminal court proceedings – yes – whether … Continue reading FMX Food Merchants Ltd v Revenue and Customs: FTTTx 29 Nov 2013
A claim was brought for the infringement of a patent. It was brought after the specification had been published, but before the patent had been sealed. Held: Time might run from a date before the plaintiff was entitled to sue. The cause of action for infringement accrued at the date of the infringement even if … Continue reading Sevcon Ltd v Lucas CAV Ltd: HL 1986
A solicitor commenced an action on June 12th, 1896 for his fees for work which had been completed on May 30th 1889. Held: A period of limitation runs from the date on which the ingredients of the cause of action are complete. The statute of limitations began to run from the time the work was … Continue reading Coburn v Colledge: CA 5 Apr 1897
The taxpayer sought repayment of overpaid customs duty. It said that a company had acted as its buying agent for sports goods, which excluded buying commission from the price paid when calculating the duty. Judges: Proudman J Citations: [2009] EWHC 438 (Ch), [2009] STC 1345 Links: Bailii Statutes: Council Regulation (EEC) 2913/92 Jurisdiction: England and … Continue reading Umbro International Ltd v Revenue and Customs: ChD 12 Mar 2009
ECJ Article 3(1) of Council Regulation No 1224/80 on the valuation of goods for customs purposes must be interpreted as meaning that where goods bought free of defects are damaged before being released for free circulation the price actually paid or payable, on which the transaction value is based, must be reduced in proportion to … Continue reading Hauptzollamt Itzehoe v HJ Repenning Gmbh: ECJ 12 Jun 1986
‘the right of individuals to rely on the directly effective provisions of the Treaty before national courts is only a minimum guarantee and is not sufficient in itself to ensure the full and complete implementation of the Treaty’1. The prohibition laid down in article 13 of the treaty and that laid down in article 13 … Continue reading Rewe-Zentralfinanz eG v Landwirtschaftskammer fur das Saarland (Judgment): ECJ 16 Dec 1976
(Judgment) Maritime transport – Goods duty – Import surcharge Citations: C-90/94, [1997] EUECJ C-90/94, [1997] ECR I-4085 Links: Bailii Jurisdiction: European Cited by: Cited – Bloomsbury International Ltd v Sea Fish Industry Authority and Department for Environment, Food and Rural Affairs SC 15-Jun-2011 The 1995 Regulations imposed a levy on fish both caught and first … Continue reading Haahr Petroleum v Abenra Havn and others: ECJ 17 Jul 1997
The transitional rules introducing time limits for failing to deduct VAT inputs made insufficient allowance for the decisions in Marks and Spencer and Grundig. Held: Lord Hope said: ‘To be compatible with EU law, taxpayers were entitled to be told in advance of any transitional arrangements that would enable them to submit late accrued claims … Continue reading Fleming (T/A Bodycraft) v Revenue and Customs: HL 23 Jan 2008
The European Court had found the UK to have unlawfully treated differently payment of franked dividends between subsidiaries of UK companies according to whether all the UK subsidiaries were themselves UK based, thus prejudicing European subsidiaries, breach of EU Treaty guarantees of freedom of establishment and of movement of capital. The court was now asked … Continue reading Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012
Judgment – Reference for a preliminary ruling – Regulation (EC, Euratom) No 2988/95 – Protection of the European Union’s financial interests – Article 1(2) and the first subparagraph of Article 3(1) – Recovery of an export refund – Limitation period – Date from which time runs (dies a quo) – Act or omission by the … Continue reading Firma Ernst Kollmer Fleischimport Und -Export v Hauptzollamt Hamburg-Jonas: ECJ 6 Oct 2015
ECJ (Advocate General’s Opinion) Appeal – Former Member of the European Parliament – Allowances to cover expenses incurred in the performance of parliamentary duties – Debt resulting from the application of the procedure for recovery of overpayments – Prescription rules – Article 73 bis of the Financial Regulation – Dies a quo – Article 85b … Continue reading Nencini v Parliament: ECJ 19 Jun 2014
This appeal concerns the meaning and effect of the phrase ‘Customs Debt’ in article 221(4) of the former Customs Code of the EU, contained in Council Regulation (EEC) No 2913/92. Customs duties may be due under ‘post-clearance demands’ and the Court now considered the time limits for such demands. The tax payer imported garlic, saying … Continue reading FMX Food Merchants Import Export Co Ltd v Revenue and Customs: SC 29 Jan 2020
(Judgment) Reference for a preliminary ruling – Community Customs Code – Post-clearance examination of declarations – Principle of the protection of legitimate expectations – National rules placing restrictions on re-examination of the results of a post-clearance examination – Powers – Decision on the first post-clearance examination – Incorrect or incomplete information not known on the … Continue reading Valsts ienemumu dienests v Veloserviss SIA: ECJ 10 Dec 2015
ECJ Regulation (EC, Euratom) No 2988/95 – Protection of the European Union’s financial interests – Article 3 – Recovery of an export refund – 30-year limitation period – Limitation rule forming part of the general civil law of a Member State – Application ‘by analogy’ – Principle of legal certainty – Principle of the protection … Continue reading Ze Fu Fleischhandel, Vion Trading GmbH v Hauptzollamt Hamburg-Jonas: ECJ 5 May 2011
Europa Regulation (EEC) No 2913/92 – Community Customs Code – Article 221(3) and (4) – Post-clearance recovery of the customs debt – Limitation period – Act which could give rise to criminal court proceedings. Citations: C-75/09, [2010] EUECJ C-75/09 Links: Bailii Statutes: Regulation (EEC) No 2913/92 Jurisdiction: European Cited by: Cited – FMX Food Merchants … Continue reading Agra Srl v Agenzia Dogane – Ufficio delle Dogane di Alessandria: ECJ 17 Jun 2010
Appeal – Staff employed at the JET joint undertaking – Application of a legal status different from that of members of the temporary staff – Compensation for material damage suffered – Time-limits for instituting proceedings – Late submission – Reasonable period110 employees brought discrimination claims under the Staff Regulations of Officials of the European Communities, … Continue reading Allen and Others v Commission (Appeal): ECJ 14 Dec 2011
UTTC IMPORT DUTY – customs value – Articles 29 and 32 of Community Customs Code (Regulation 2913/92). Judges: Newey J Citations: [2013] UKUT 223 (TCC) Links: Bailii Statutes: Council Regulation (EEC) No 2913/92 29(3) Jurisdiction: England and Wales Citing: Appeal from – Asda Stores Ltd v Revenue and Customs FTTTx 3-May-2012 FTTTx IMPORT DUTY – … Continue reading HMRC v Asda Stores Ltd: UTTC 8 May 2013
The appellant imported clothing manufactured outside the EU, along with hangers supplied by a third party. The manufacturers were re-imbursed the cost of acquiring the hangers, but the appellants had agreed an inflated price with the hanger suppliers, taking a rebate of the difference. The Revenue had successfully argued that the customs value should not … Continue reading Asda Stores Ltd v Revenue and Customs: CA 27 Mar 2014
The appellants had overpaid under a mistake of law very substantial sums in VAT over several years. The excess had been repaid, but with simple interest and not compound interest, which the now claimed (together with other taxpayers amounting to 17 . .
References: [2013] UKUT 223 (TCC) Links: Bailii Coram: Newey J UTTC IMPORT DUTY – customs value – Articles 29 and 32 of Community Customs Code (Regulation 2913/92). Statutes: Council Regulation (EEC) No 2913/92 29(3) This case cites: Appeal from – Asda Stores Ltd -v- Revenue & Customs FTTTx (Bailii, [2012] UKFTT 351 (TC)) FTTTx IMPORT … Continue reading HMRC v Asda Stores Ltd; UTTC 8 May 2013
