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 7 and Article 10 Council Directive 2008/118/EC – Regulation 7 and Regulation 80 Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – whether insurance company issuing insurance policy at the request of the consignor is liable for duty in place of the consignor as a person who has provided or arranged for a guarantee – Article 13 and Article 15 Council Directive 92/12/EEC – Regulation 7 Excise Duty Points (Duty Suspended Movement of Excise Goods) Regulations 2001 – Article 18 Council Directive 2008/118/EC – Regulation 9 and Regulation 39 Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – time limit for notification of assessment – Section 12 Finance Act 1994 – whether an assessment to excise duty is only made when it is notified – whether EU principle of legal certainty requires assessment to be notified within a reasonable period of time – ability of appellant to rely on public law principles based on HMRC statements as to time limits
Citations:
[2021] UKFTT 461 (TC)
Links:
Jurisdiction:
England and Wales
Customs and Excise
Updated: 28 March 2022; Ref: scu.671539
