ECJ Judgment – Reference for a preliminary ruling – Directive 92/83/EEC – Harmonisation of the structures of excise duties on alcohol and alcoholic beverages – Article 27(1)(d) – Exemption from the harmonised excise duty – Ethyl alcohol – Use for cleaning and disinfection of equipment and facilities used for the production of medicines) C-306/14, [2015] … Continue reading Direktor na Agentsia ‘Mitnitsi’ v Biovet: ECJ 15 Oct 2015
EXCISE DUTY – ‘Spirit gels’ with significant alcohol content imported into UK from Sweden – Whether chargeable to excise duty – Yes – Whether exempt from excise duty under Article 27 of Directive 92/83/EEC – No – Appeal dismissed Citations: [2012] UKFTT 481 (TC) Links: Bailii Jurisdiction: England and Wales Customs and Excise Updated: 10 … Continue reading GFT Retail Uk Ltd v Revenue and Customs: FTTTx 1 Aug 2012
FTTTx EXCISE DUTIES – Cooking wine and cooking cognac – whether subject to excise duty as ethyl alcohol – whether exempt from excise duty under art. 27.1 of Directive 92/83/EEC – whether s.4FA 1995 adequately implements art. 27.1(f) of the Directive – whether a reference should be made to the Court of Justice – Skatterverket … Continue reading Repertoire Culinaire Ltd v Revenue and Customs: FTTTx 24 Apr 2009
evroetilECJ2012 ECJ Directive 2003/30/EC – Article 2(2)(a) – Concept of bioethanol – Product obtained from biomass, undenatured and with an ethyl alcohol content of over 98.5% – Relevance of actual use as a biofuel – Regulation (EEC) No 2658/87 – Combined Nomenclature – Tariff classification of bioethanol for the purpose of collecting excise duties – … Continue reading Evroetil v Direktor na Agentsia ‘Mitnitsi’: ECJ 21 Dec 2011
Art 50 Notice withrawable unilaterally Reference for a preliminary ruling – Article 50 TEU – Notification by a Member State of its intention to withdraw from the European Union – Consequences of the notification – Right of unilateral revocation of the notification – ConditionsThe Court Ruled: ‘Article 50 TEU must be interpreted as meaning that, … Continue reading Wightman and Others v Secretary of State for Exiting the European Union: ECJ 10 Dec 2018
FTTTx EXCISE DUTIES – Cooking wine and cooking cognac – appeal against refusal to restore goods seized for non-payment of excise duty on importation from France – new appeal against assessment to duty of goods in . .
