The 1995 Regulations imposed a levy on fish both caught and first landed in the UK and also on imported fish products. The claimants, importers challenged the validity of the latter charges, saying that they went beyond the power given by the 1981 Act, and also were contrary to EU law.
Held: The appeal succeeded. The power given by the statute did extend to allow the imposition of such a levy on imported fish products. It was not a charge equivalent to a customs duty within EU law. The word ‘landed’ could be given a wider or narrower interpretation. The narrower sense would apply to fish landed direct from the fishing vessel which had caught it, and the wider sense would additionally include products brought here in other ways. The earlier schemes had included such wider methods and there was no reason to think any change had been intended.
Lord Mance JSC, considering the meaning of the word ‘landed’ in s.4(3) of the Fisheries Act 1981: ‘In matters of statutory construction, the statutory purpose and the general scheme by which it is to be put into effect are of central importance. They represent the context in which individual words are to be understood. In this area as in the area of contractual construction, ‘the notion of words having a natural meaning’ is not always very helpful (see Charter Reinsurance Co. Ltd v Fagan [1997] AC 313, 391C, per Lord Hoffmann), and certainly not as a starting point, before identifying the legislative purpose and scheme. In the case of a statute which has, like the 1981 Act, been the subject of amendment it is not lightly to be concluded that Parliament, when making the amendment, misunderstood the general scheme of the general legislation, with the effect of creating a palpable anomaly . . ‘
Lord Philips noted that ‘for nearly 30 years everyone concerned proceeded on the basis that the phrase [‘landed in the United Kingdom’] should be given the broad meaning’ for which one of the parties contended.
He continued: ‘In circumstances such as these there must be, at the very least, a powerful presumption that the meaning that has customarily been given to the phrase in issue is the correct one. Carnwath LJ expressed one reason for this in Isle of Anglesey County Council v Welsh Ministers [2010] 10 QB 163, para 43:
‘Where an Act has been interpreted in a particular way without dissent over a long period, those interested should be able to continue to order their affairs on that basis without the risk of being upset by a novel approach.’
This has the air of pragmatism rather than principle, but courts are understandably reluctant to disturb a settled construction and the practice that has been based on that construction: see Bennion on Statutory Interpretation, 5th Ed (2008), s.288, p.913, and the authorities there cited.’
Lord Phillips, President, Lord Walker, Lady Hale, Lord Mance, Lord Collins
[2011] UKSC 25, UKSC 2010/0098
Bailii, Bailii Summary, SC, SC Summary
Fisheries Act 1981 4(3), Sea Fish Industry Authority (Levy) Regulations 1995
England and Wales
Citing:
At first instance – Bloomsbury International Ltd and Others v Sea Fish Industry Authority and Another QBD 24-Jul-2009
Parties challenged the legality of a levy imposed by the defendant for the purposes of supporting the sea food industry. They said that a levy imposed on fish products imported to the UK was beyond the powers given by the 1981 Act, and was contrary . .
Cited – Charter Reinsurance Co Ltd v Fagan and Others HL 24-May-1996
The re-insurers appealed against a finding that they were liable to make payment under a contract which required them to pay ‘sums actually paid.’ They said that the company having become insolvent, no payment would in fact be made.
Held: The . .
Appeal from – Bloomsbury International Ltd and Others v The Sea Fish Industry Authority and Another CA 18-Mar-2010
The company, importers of fish, challenged the lawfulness of Regulations which imposed a levy requiring them to contribute to the training of UK fishermen.
Held: The company’s appeal succeeded. . .
Cited – Commission v Italy C-73/79 ECJ 21-May-1980
ECJ (Judgment) A measure carried out by means of discriminatory taxation, which may be considered at the same time as forming part of an aid within the meaning of article 92 of the EEC treaty, is governed both by . .
Mentioned – Carmine Capolongo v Azienda Agricole Maya. (Aids Granted By A Member State ) ECJ 19-Jun-1973
. .
Cited – Steinike and Weinlig v Federal Republic Of Germany ECJ 22-Mar-1977
A customs charge may be regarded as levied solely or exclusively by reason of its crossing a frontier, although it is applied at a later stage, such as marketing or processing of the product: ‘the prohibition [of a CEE] is aimed at any tax demanded . .
Cited – Criminal Proceedings Against JAWMJ Kortmann ECJ 28-Jan-1981
ECJ In the case of imported pharmaceutical products which have already been registered at the request of the manufacturer or the duly appointed importer, article 36 does not prevent national authorities from . .
Cited – Marleasing SA v La Comercial Internacional de Alimentacion SA ECJ 13-Nov-1990
Sympathetic construction of national legislation
LMA OVIEDO sought a declaration that the contracts setting up Commercial International were void (a nullity) since they had been drawn up in order to defraud creditors. Commercial International relied on an EC . .
Cited – Proceedings brought by Outokumpu Oy ECJ 2-Apr-1998
An excise duty which is charged on electricity of domestic origin at rates which vary according to its method of production, while being levied on imported electricity at a flat rate which is higher than the lowest rate but lower than the highest . .
Cited – Haahr Petroleum v Abenra Havn and others ECJ 17-Jul-1997
(Judgment) Maritime transport – Goods duty – Import surcharge . .
Cited – Pepper (Inspector of Taxes) v Hart HL 26-Nov-1992
Reference to Parliamentary Papers behind Statute
The inspector sought to tax the benefits in kind received by teachers at a private school in having their children educated at the school for free. Having agreed this was a taxable emolument, it was argued as to whether the taxable benefit was the . .
Cited – Commission v France (Rec 1981,P 283) (Judgment) ECJ 3-Feb-1981
ECJ 1. The prohibition of charges having an effect equivalent to customs duties covers any charge exacted at the time of or on account of importation which, being borne specifically by an imported product to the . .
Cited – Compagnie commerciale de l’Ouest v Receveur principal des douanes de La Pallice-Port ECJ 11-Mar-1992
A parafiscal charge applied under the same conditions as regards its collection to both domestic and imported products, the revenue from which is used for the benefit of domestic products only, so that the advantages accruing from it wholly offset . .
Cited – Commission v France (Rec 1981,P 283) (Judgment) ECJ 3-Feb-1981
ECJ 1. The prohibition of charges having an effect equivalent to customs duties covers any charge exacted at the time of or on account of importation which, being borne specifically by an imported product to the . .
Cited – The Trustees of Clyde Navigation v Laird and Sons HL 1883
The court was asked whether the Clyde Navigation Consolidation Act 1858 required dues to be paid on logs which were chained together and floated down the River Clyde. The evidence was that these dues had been levied and paid without protest for a . .
Cited – Isle of Anglesey County Council and Another v The Welsh Ministries and others CA 20-Feb-2009
The claimants, the Commissioners and the County Council, sought declarations to establish their right to build a marina on parts of the foreshore currently used for commercial mussel fishing. Section 40 of the 1868 Act authorised ministers to make . .
Cited – Harald Weigel and Ingrid Weigel v Finanzlandesdirektion fur Vorarlberg ECJ 29-Apr-2004
ECJ Free movement of workers – Importing a car – Consumption tax type (‘Normverbrauchsabgabe’) – Customs duties and charges having equivalent effect – Discriminatory Taxation – Sixth VAT Directive – Tax on sales. . .
Cited – Kapniki Mikhailidis AE v Idryma Kinonikon Asphaliseon (Free Movement Of Goods) (Danish) ECJ 21-Sep-2000
Europa Charges having equivalent effect – the export of tobacco – duty in favour of a social fund. Action to obtain a preliminary ruling on the interpretation of Articles 9 and 12 (now Article 23 EC and 25 EC) . .
Cited – SARL Denkavit Loire v Etat Francais, administration des douanes ECJ 31-May-1979
ECJ Any pecuniary charge, whatever its designation and mode of application, which is imposed unilaterally on goods by reason of the fact that they cross a frontier and which is not a customs duty in the strict . .
Cited – Commission v France (Rec 1981,P 283) (Judgment) ECJ 3-Feb-1981
ECJ 1. The prohibition of charges having an effect equivalent to customs duties covers any charge exacted at the time of or on account of importation which, being borne specifically by an imported product to the . .
Cited – Inco Europe Ltd and Others v First Choice Distribution (A Firm) and Others CA 10-Sep-1998
The Court of Appeal has jurisdiction to hear an appeal against a judge’s grant or refusal of an order staying court proceedings where arbitration was sought by one party under an agreement. . .
Cited – Commission v Belgium ECJ 26-Jun-1991
ECJ Tax provisions – Domestic taxation – System of taxation of beer – Levying of excise duty on the hot wort, regardless of wastage incurred in preparing the finished product – Flat-rate adjustment of excise duty . .
Cited – Sanders Adour and Guyomarc’h Orthez v Directeur des services fiscaux des Pyrenees-Atlantiques ECJ 11-Jun-1992
Community law, and in particular the machinery of the common agricultural policy laid down for the cereals sector in, inter alia, Regulation No 2727/75 on the common organization of the market in cereals, precludes a Member State from levying a . .
Cited – Commission v Luxembourg ECJ 26-Jun-1991
ECJ Tax provisions – Domestic taxation – System of taxation of beer – Levying of excise duty on the hot wort, regardless of wastage incurred in preparing the finished product – Flat-rate adjustment of excise duty . .
Cited by:
Cited – British Pregnancy Advisory Service, Regina (on The Application of) v Secretary of State for Health and Social Care Admn 5-Jun-2019
Abortion Time Limit statement was correct.
The Court considered ‘ the correct interpretation of the words, ‘the pregnancy has not exceeded its twenty-fourth week’ in s.1(1)(a) of the Abortion Act 1967 ‘ The guidance was challenged as the calculations. The date of the beginning of the . .
Lists of cited by and citing cases may be incomplete.
Agriculture, European
Updated: 02 November 2021; Ref: scu.440730