Tariff classification was in essence a matter of factual evaluation in view of the features and properties of the products to be classified, and continued: ‘The cases show that the European Court of Justice employs a limited number of principles and rules of interpretation. If the Tribunal applies the correct principles and rules of interpretation, the court will not normally interfere with the factual evaluation that it has carried out. In my view, this restraint on interference should be respected with particular vigour in cases where (as here) the factual assessment involves complex technical issues.’
Judges:
Dyson J
Citations:
[1999] EWHC Admin 255, [2000] 1 CMLR 34
Links:
Cited by:
Cited – Sony Computer Entertainment Europe Ltd v Customs and Excise ChD 27-Jul-2005
The appellants had imported Playstation computer games. They appealed refusal of a rebate of 50 million euros paid in VAT before a reclassification of the equipment so as to make it exempt from VAT.
Held: ‘The effect of the annulment of a . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise
Updated: 28 May 2022; Ref: scu.139519