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Swansea City Council v Glass: CA 1992

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

Sanders And Others v Commission (Staff Regulations): ECFI 5 Oct 2004

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

Excip Ltd v Revenue and Customs: FTTTx 10 Apr 2014

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

Customs and Excise v Invicta Poultry Ltd and Fareway Trading Co Ltd; Same v Direct Bargain Supplies Ltd: Admn 2 Jul 1997

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

Forth Wines Ltd (Formerly Dollar Trade Ltd) v Revenue and Customs: FTTTx 23 Jan 2012

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

Phil Holden Fasteners Ltd v Revenue and Customs: FTTTx 13 Sep 2013

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

Matalan Retail Ltd v Revenue and Customs: ChD 5 Aug 2009

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

HM Revenue and Customs v Marco Trading Company Ltd; UTTC 16 Sep 2013

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

Lane Fouracres Associates v HM Revenue and Customs; UTTC 11 Feb 2014

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

Hauptzollamt Itzehoe v HJ Repenning Gmbh: ECJ 12 Jun 1986

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

Rewe-Zentralfinanz eG v Landwirtschaftskammer fur das Saarland (Judgment): ECJ 16 Dec 1976

‘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

Haahr Petroleum v Abenra Havn and others: ECJ 17 Jul 1997

(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

Fleming (T/A Bodycraft) v Revenue and Customs: HL 23 Jan 2008

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

Test Claimants In The Franked Investment Income Group Litigation v Inland Revenue: SC 23 May 2012

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

Firma Ernst Kollmer Fleischimport Und -Export v Hauptzollamt Hamburg-Jonas: ECJ 6 Oct 2015

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

Nencini v Parliament: ECJ 19 Jun 2014

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

FMX Food Merchants Import Export Co Ltd v Revenue and Customs: SC 29 Jan 2020

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

Valsts ienemumu dienests v Veloserviss SIA: ECJ 10 Dec 2015

(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

Ze Fu Fleischhandel, Vion Trading GmbH v Hauptzollamt Hamburg-Jonas: ECJ 5 May 2011

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

Agra Srl v Agenzia Dogane – Ufficio delle Dogane di Alessandria: ECJ 17 Jun 2010

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

Allen and Others v Commission (Appeal): ECJ 14 Dec 2011

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

HMRC v Asda Stores Ltd: UTTC 8 May 2013

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

Asda Stores Ltd v Revenue and Customs: CA 27 Mar 2014

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

HMRC v Asda Stores Ltd; UTTC 8 May 2013

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