EXCISE DUTY – claims for ‘drawback’ – EU Directive 92/12/EEC, arts 7, 22 – EU Directive 2008/118/EC, arts 9, 33 – Excise Duty (Drawback) Regulations 1995, regs 7, 8 – whether refusal of claims as a consequence of Claimant having failed to make goods . .
Export of vodka under suspension – consignment never arrived at destination – application of Article 10 Council Directive 2008/118/EC and Regulations 80 and 81 Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – whether guarantor . .
The Association challenged the imposition of minimum pricing systems for alcohol, saying that it was in breach of European law. After a reference to the ECJ, the Court now considered its legality. Held: The Association’s appeal failed. Minimum pricing was a proportionate way of achieving a legitimate aim. From the outset, concern about the health … Continue reading Scotch Whisky Association and Others v The Lord Advocate and Another: SC 15 Nov 2017
ECJ Judgment – Reference for a preliminary ruling – Indirect taxation – Excise duties -Directive 2008/118/EC – Article 1(2) – Liquid fuel subject to excise duty – Sales tax – Concept of ‘specific purpose’ – Predetermined allocation – Organisation of public transport within the territory of a city Judges: M Ilesic P Citations: C-553/13, [2015] … Continue reading Tallinna Ettevotlusamet v Statoil Fuel and Retail: ECJ 5 Mar 2015
EXCISE DUTY – assessment on wholesaler in possession of non-duty paid excise goods – whether legislation implementing article 7(2)(b) Directive 2008/118/EC proportionate – whether the FTT has jurisdiction to consider unreasonableness of assessment – meaning of ‘holding’ excise goods – Excise Goods (Holding, Movement and Duty Point) Regulations 2010 reg 6. Citations: [2019] UKUT 296 … Continue reading Dawson’s (Wales) Ltd v Revenue and Customs: UTTC 4 Oct 2019
ECJ (Judgment) Reference for a preliminary ruling – Indirect taxation – Excise duties – Directive 2008/118/EC – Chargeability of excise duties – Article 7(2) – Concept of ‘departure of excise goods from a duty suspension arrangement’ – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Use of energy products to … Continue reading Polihim-SS EOOD v Nachalnik na Mitnitsa Svishtov: ECJ 2 Jun 2016
EXCISE DUTY – persons with no actual or constructive knowledge of unpaid duty – meaning of ‘making the delivery of’ and ‘holding’ goods in Article 33(3) EU Council Directive 2008/118/EC and reg 13(2) Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – liability for penalty under paragraph 4 Schedule 41 Finance Act 2008. Citations: … Continue reading Revenue and Customs v Perfect (Excise Duty): UTTC 8 Dec 2017
Judges: Lord Justice Newey Lord Justice Baker And Lord Justice Snowden Citations: [2022] EWCA Civ 330, [2022] WLR(D) 119 Links: Bailii, Judiciary, WLRD Statutes: Excise Goods (Holding Movement and Duty Point) Regulations 2010 Jurisdiction: England and Wales Citing: At UTTCC – Revenue and Customs v Perfect (Excise Duty) UTTC 8-Dec-2017 EXCISE DUTY – persons with … Continue reading Revenue and Customs v Perfect: CA 15 Mar 2022
ECJ Taxation – Judgment – Failure of a Member State to fulfil obligations – Directive 2008/118/EC – Article 7 – General arrangements for excise duty – Supply of petroleum products, without charging excise duty – Filling stations at the border of the Hellenic Republic with third countries – Chargeability of excise duty – Concept of … Continue reading Commission v Greece – C-590/16: ECJ 8 Feb 2018
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
ECJ Judgment – Reference for a preliminary ruling – Taxation – General arrangements for excise duty – Directive 2008/118/EC – Occurrence of an irregularity during a movement of excise goods – Movement of goods under a duty suspension arrangement – Goods missing on delivery – Levying of excise duty in the absence of proof of … Continue reading BP Europa: ECJ 28 Jan 2016
(Judgment) References for a preliminary ruling – Free movement of goods – Tax provisions – Internal taxation – Customs duties of a fiscal nature – Charges having equivalent effect – Formalities connected with the crossing of frontiers – Article 30 TFEU – Article 110 TFEU – Directive 92/12/EEC – Article 3(3) – Directive 2008/118/EC – … Continue reading Viamar – Elliniki Aftokiniton kai Genikon Epicheiriseon AE v Elliniko Dimosio: ECJ 17 Dec 2015
ECJ Judgment – Reference for a preliminary ruling – Directive 2003/96/EC – Articles 4 and 21 – Directive 2008/118/EC – Directive 92/12/EEC – Article 3(1) – Scope – Rules of a Member State – Levying of a tax on the thermal power of nuclear reactors ECLI:EU:C:2015:636, C-606/13, [2015] EUECJ C-606/13 Bailii Directive 2008/118/EC, Directive 92/12/EEC, … Continue reading OKG AB v Skatteverket: ECJ 1 Oct 2015
ECJ Judgment – Reference for a preliminary ruling – Excise duties – Directives 92/12/EEC and 2008/118/EC – Scope – Mineral oils and energy products – Lubricating oils used for purposes other than as motor fuels or as heating fuels – Not included – Excise duty levied on the consumption of energy products, imposed by a … Continue reading Minister Finansow v Oil Trading Poland: ECJ 12 Feb 2015
ECJ Excise duty – Directive 92/12/EEC – Articles 7 to 9 – Directive 2008/118/EC – Articles 32 to 34 – Intra-Community movement of products subject to excise – Regulation (EEC) No 3649/92 – Articles 1 and 4 – Simplified accompanying document – Copy 1 – ‘Cash and carry’ business – Products released for consumption in … Continue reading Metro Cash and Carry Danmark Aps v Skatteministeriet: ECJ 18 Jul 2013
References: [2016] UKUT 195 (TCC) Links: Bailii Ratio: EXCISE DUTY – claims for ‘drawback’ – EU Directive 92/12/EEC, arts 7, 22 – EU Directive 2008/118/EC, arts 9, 33 – Excise Duty (Drawback) Regulations 1995, regs 7, 8 – whether refusal of claims as a consequence of Claimant having failed to make goods available for inspection … Continue reading Hammonds of Knutsford Plc, Regina (on The Application of) v Revenue and Customs; UTTC 20 Apr 2016
Constitutions Compatibility with EU law ECJ (Judgment) Reference for a preliminary ruling – Article 267 TFEU – Interlocutory procedure for review of constitutionality – Examination of whether a national law complies with both EU law and with the Constitution of the Member State concerned – Discretion enjoyed by a national court to refer questions to … Continue reading Kernkraftwerke Lippe-Ems GmbH v Hauptzollamt Osnabruck: ECJ 7 Dec 2011