Amoena (UK Ltd v Revenue and Customs (Customs Duty : Application for Reference To CJEU): FTTTx 7 Sep 2018

Application for reference to CJEU under art 267 TFEU – Validity of European Commission Implementing Regulation effectively overturning UK Supreme Court decision – whether appellant’s arguments well founded that (a) the Regulation contains a ‘manifest error’ and was ultra vires the Commission’s powers and (b) the Regulation breaches the principle of sincere co-operation – reference made.


[2018] UKFTT 505 (TC)




England and Wales

Customs and Excise, European

Updated: 07 December 2022; Ref: scu.632288