EXCS EXCISE DUTY – whether requirement to provide a guarantee under art 13 of Council Directive 92/12/EEC means that the person’s liability is limited to the amount of the guarantee – no – appeal dismissed
Citations:
[2008] UKVAT-Excise E01126
Links:
Statutes:
Council Directive 92/12/EEC 13
Customs and Excise
Updated: 18 July 2022; Ref: scu.272203