Afton Chemicals Ltd v Revenue and Customs: Excs 4 May 2007

Excise Duty – Whether additives to motor fuel produced from ‘mineral products’ are subject to Excise Duty, as motor fuel, under the 1992 and 2003 Community Directives – whether such additives could be taxed under the UK domestic legislation if the 2003 Directive itself did not require imposition of Excise Duty – whether we should refer any of the points in dispute to the European Court of Justice for guidance or whether we should reach our own decisions on any or all of the points in contention – Appeal Dismissed
[2007] UKVAT-Excise E01041
Bailii
England and Wales
Cited by:
CitedAfton Chemical v Commissioners for Her Majesty’s Revenue and Customs (Taxation) ECJ 18-Dec-2008
CJEU Directive 92/81/EEC Excise duty on mineral oils Article 2(2) and (3) and Article 8(1)(a) Directive 2003/96/EC Taxation of energy products and electricity Article 2(2), (3) and (4)(b) Scope Fuel additives . .

These lists may be incomplete.
Updated: 10 February 2021; Ref: scu.272118