Pierhead Drinks Ltd v Revenue and Customs (Excise Duty Appeals : Other): FTTTx 25 Apr 2016

FTTTx EXCISE DUTY -conditions imposed on WOWGR – first appellant in breach – whether UK legislation under which conditions imposed authorised by EU Directive – whether conditions in breach of TFEU – whether conditions proportionate – ex parte Lumsdon considered – question to be referred to CJEU – appeal dismissed in part

[2016] UKFTT 286 TC
Bailii
England and Wales

Customs and Excise

Updated: 16 January 2022; Ref: scu.564356