ECJ Non-contractual liability of the Community – Directive 92/12/EEC on the general arrangements for products subject to excise duty – Damage caused by transitional tax exemption arrangements for products bought by travellers during sea-crossings between two Member States. Citations: T-170/00, [2002] EUECJ T-170/00 Links: Bailii European Updated: 06 June 2022; Ref: scu.173851
EXCISE DUTY – disappearance of goods; excise duty point; tax warehouse; assessment on consignor; carrier and owner of goods; validity of assessments; joint and several liability; abnormal and unforeseeable circumstances; force majeure; whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid; Council Directive 92/12/EEC, Arts. 13, 14, 15 and 20; … Continue reading Butlers Ship Stores Ltd and Others v Revenue and Customs: FTTTx 14 Jun 2012
The defendants appealed against confiscation orders made after a finding that they had been involved (separately) in the smuggling of tobacco, suggesting a conflict between the 1992 Regulations and the Directive. Held: The appeals variously failed and succeeded according to their facts. A person obtains a pecuniary advantage by evading duty or VAT even though … Continue reading White and Others v Regina: CACD 5 May 2010
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: Bailii Statutes: Council Directive 92/12/EEC 13 Customs and Excise Updated: 18 July 2022; Ref: scu.272203
UTTC EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive 92/12/EEC, Arts 13, 14, 15 and 20 … Continue reading Butlers Ship Stores Limited v HM Revenue and Customs: UTTC 13 Nov 2013
EXCISE DUTY – Assessment to excise duty in respect of irregularity in the movement of duty suspended goods – whether irregularity occurred – if so whether irregularity occurred in the UK – Article 6 and Article 20 Council Directive 92/12/EEC – Regulation 3 Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001- Article … Continue reading Cantina Levorato Srl v Revenue and Customs (Excise Duty – Assessment To Excise Duty In Respect of Irregularity In The Movement of Duty Suspended Goods): FTTTx 9 Dec 2021
The claimant had had goods taken and destroyed by Revenue and Customs, which had been found to be wrongfully condemned. They had been awarded the market value of the goods at UK prices, though they had been bought in France.
Held: The market . .
(Judgment) Article 6 (1) of the Directive was designed to establish the point in time at which the excise duty becomes actually chargeable, but not to determine the person from whom the duty should be claimed. Any production, processing, holding or . .
References: [2013] UKUT 564 (TCC) Links: Bailii UTTC EXCISE DUTY – disappearance of goods – excise duty point – tax warehouse – assessment on consignor – validity of assessment – abnormal and unforeseeable circumstances – force majeure – whether supervening principles of European Law of proportionality and/or legal certainty rendered assessments invalid – Council Directive … Continue reading Butlers Ship Stores Limited v HM Revenue and Customs; UTTC 13 Nov 2013
References: [2008] UKVAT-Excise E01126 Links: Bailii 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 Statutes: Council Directive 92/12/EEC 13
ECJ Transitional arrangements for tax-free shops – Council Directives 91/680/EEC and 92/12/EEC – Assessment of validity. Citations: C-408/95, [1997] EUECJ C-408/95, ECLI:EU:C:1997:532, [1997] ECR I-6315 Links: Bailii European, Customs and Excise Updated: 03 June 2022; Ref: scu.161753
Volumes of vodka were transferred from a secure warehouse to a carrier for export. They were diverted, and not exported and the Customs sought the unpaid duty from the warehouse. The Directive provided that duty was payable on the ‘release for consumption’ which in turn included ‘any departure, including irregular departure, from a suspension arrangement.’ … Continue reading Greenalls Management Ltd v Customs and Excise: HL 12 May 2005
