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
Excise – Duty suspended movements – Spirits – Irregularities – Haulier assessed as guarantor – Irregularities not detected in course of movement – Conspiracy involving EU purchasers – Whether spirits delivered to destinations – Held 64 consignments delivered but subsequent irregularity – Held consignment to Germany not shown as delivered – Haulier liable to UK … Continue reading SDM European Transport Ltd v Revenue and Customs: FTTTx 28 Mar 2011
ECJ (Opinion) Action for failure to fulfil obligations – Directive 92/12/EEC – Articles 8 and 9 – Products subject to excise duty – Tobacco products acquired in one Member State and transported to another – Criteria for determining the limits applicable to the transport of products subject to excise duty – Free movement of goods … Continue reading European Commission v French Republic: ECJ 19 Dec 2012
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 . .
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
Indirect taxes – Excise duties – Directive 92/12/EEC – Article 3(2) – Mineral oils – Tax on retail sales – Concept of ‘specific purpose’ – Transfer of powers to the Autonomous Communities – Financing – Predetermined allocation – Health-care and environmental expenditure Citations: [2014] EUECJ C-82/12, ECLI:EU:C:2014:108 Links: Bailii Statutes: Directive 92/12/EEC Jurisdiction: European Citing: … Continue reading Transportes Jordi Besora, SL v Tribunal Economico Administrativo Regional De Cataluna: ECJ 27 Feb 2014
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
(Rec 2000,p I-1129) Judgment) Action for failure to fulfil obligations – Directive 92/12/EEC – Specific tax levied on beverages with a high alcohol contentThe Court summarised the difference between VAT and excise as being that the former is levied on price, ‘whereas excise duty is primarily calculated on the volume of the product’. Article 3(2) … Continue reading Commission v France C-434/97: ECJ 24 Feb 2000
ECJ Opinion – Directive 92/12/EEC – Excise duty on products for consumption in another Member State – Refusal to reimburse duty paid in the first Member State – Compatibility with Union law Judges: Shapston AG Citations: C-663/11, [2013] EUECJ C-663/11 Links: Bailii Statutes: Directive 92/12/EEC European, Customs and Excise Updated: 13 November 2022; Ref: scu.470794
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
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
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
ECJ (Judgment) Reference for a preliminary ruling – Taxation – General arrangements governing excise duty – Directive 92/12/EEC – Manufactured tobacco moving under an excise duty suspension arrangement – Liability of the authorised warehousekeeper – Whether Member States may make the authorised warehousekeeper jointly and severally liable for the payment of sums corresponding to the … Continue reading Kapnoviomichania Karelia AE v Ypourgos Oikonomikon: ECJ 2 Jun 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 – Taxation – Directive 92/12/EEC – General arrangements for products subject to excise duty – Imposition of duty on smuggled goods – Goods released for consumption in one Member State and transported to another Member State – Determination of the competent Member State – Right of the … Continue reading Prankl: ECJ 5 Mar 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
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
(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 . .
ECJ Judgment – Taxation – Directive 92/12/EEC – Articles 7, 8 and 9 – General arrangements for products subject to excise duty – Products released for consumption in one Member State and held for commercial . .
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
