Global Trans Lodzhistik OOD v Nachalnik na Mitnitsa Stolichna: ECJ 13 Mar 2014

ECJ Reference for a preliminary ruling – Community Customs Code – Articles 243 and 245 – Regulation (EEC) No 2454/93 – Article 181a – Decision amenable to review – Admissibility of legal proceedings where a prior administrative complaint has not been made – Principle of respect for the rights of defence

A. Tizzano, P
C-29/13, [2014] EUECJ C-29/13
Bailii
European

Customs and Excise

Updated: 01 December 2021; Ref: scu.522482

Greencarrier Freight Services Latvia (Bibliographic Notice): ECJ 27 Feb 2014

ECJ Request for a preliminary ruling – Community Customs Code – Articles 70(1) and 78 – Customs declarations – Partial examination of goods – Sampling – Incorrect code – Application of the results to identical goods covered by earlier customs declarations after release – Post-release examination – Impossible to request a further examination of the goods

M. Ilesic, P
[2014] EUECJ C-571/12, C-571/12
Bailii
Citing:
OpinionGreencarrier Freight Services Latvia (Bibliographic Notice) ECJ 5-Dec-2013
ECJ Opinion – Customs union – Customs Code – Articles 70, 78, 221 of Regulation (EEC) No 2913/92 – Revision of customs declarations – Partial examination of goods – Extension of audit results to identical goods . .

Lists of cited by and citing cases may be incomplete.

European, Customs and Excise

Updated: 01 December 2021; Ref: scu.522274

Benahmed and Another v Revenue and Customs: FTTTx 6 May 2010

EXCISE DUTY – NON-RESTORATION OF VEHICLE – Evidence of Own Use of Excise Goods – Not Admitted – Abuse of Process – Was the Non-Restoration Proportionate – Yes – Did the Appellants suffer Exceptional hardship – No – Was the decision reasonable – Yes – Appeal Dismissed

[2010] UKFTT 207 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 November 2021; Ref: scu.422217

Ian Fairclough Marketing Ltd v Revenue and Customs: FTTTx 28 Feb 2014

Excise duty – seized goods – restoration – application to strike out parts of appeal based on alleged non-compliance with Article 6 ECHR and allegations of unlawfulness of seizure – Jones and other authorities considered – application granted

[2014] UKFTT 217 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 November 2021; Ref: scu.525221

Panorama Cash and Carry Ltd (T/A Booze Direct) v Revenue and Customs: FTTTx 8 Jan 2014

ECJ EXCISE DUTY – diversion of excise goods – liability of registered owner – Regulations 8 and 9 Excise Goods (Holding, Movement and Duty Point) Regulations 2010 – whether the registered owner was aware or should have been aware of the diversion – revocation of registration – whether review decision reasonable – VAT – evidence of removal from the UK – appeal against excise duty assessment allowed – appeal against review decision confirming revocation of registration allowed – appeal against VAT assessment dismissed

[2014] UKFTT 53 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 November 2021; Ref: scu.521729

Henry Diaper and Co Ltd v Revenue and Customs: FTTTx 6 Jan 2014

FTTTx CUSTOMS DUTY – failure to register as a registered consignor – two movements of goods from port to warehouse – appellant applied retrospectively for registration ‘unprompted’ on first movement – aware of position on second movement – penalty confirmed on second movement only – case allowed in part

[2014] UKFTT 45 (TC)
Bailii

Customs and Excise

Updated: 30 November 2021; Ref: scu.521701

Invicta Foods Ltd v Revenue and Customs: FTTTx 10 Jan 2014

FTTTx CUSTOMS DUTY- classification – nomenclature – imported prepared chicken – whether HMRC decision to revoke a Binding Tariff Information provided to appellant was unreasonable – the correct classification of the processed chicken – whether appellant entitled to repayments of duty – appeal allowed

[2014] UKFTT 70 (TC)
Bailii

Customs and Excise

Updated: 30 November 2021; Ref: scu.521705

Bramston (Liquidator of DCC Realisations Ltd) and Others v Revenue and Customs: FTTTx 6 May 2010

FTTTx EXCISE DUTY – section 55(2) and 62(2) Alcoholic Liquors Duties Act 1979 and Cider and Perry Regulations 1989 and Wine and Made Wine Regulations 1989 – whether a discontinuance within regulation 13(a) of each set of Regulations on a sale of a business holding stock of cider and made-wine as a going concern – held yes – whether liability to duty on the discontinuance arises in each case on the company whose business was discontinued – held yes – Appeal dismissed.

[2010] UKFTT 201 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 November 2021; Ref: scu.422220

Trapps Cellars Ltd (In Liquidation) v Revenue & Customs: FTTTx 11 Nov 2013

FTTTx EXCISE – diversion of goods in bond after they left appellant’s warehouse – whether diversion resulted in ‘losses’ within the meaning of exemption for fortuitous events – no – whether Directive 92/12/EC Art 20(1) limited to detections made during the course of a movement – yes – Art 20(3) applied – appeal dismissed

[2014] UKFTT 149 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 30 November 2021; Ref: scu.521655

Mackle, Regina v: SC 29 Jan 2014

Several defendants appealed against confiscation orders made against them on convictions for avoiding customs and excise duty by re-importing cigarettes originally intended for export. They had accepted the orders being made by consent, but now appealed saying that the consent had been given following inaccurate legal advice.
Held: The appeals were allowed. The fact that the orders had been made by consent did not necessarily preclude an appeal based on a mistake of law after wrong legal advice.
‘Playing an active part in the handling of goods so as to assist in their commercial realisation does not alone establish that a person has benefited from his criminal activity. In order to obtain the goods for the purposes of section 156 of POCA 2002 or article 8 of the Proceeds of Crime (Northern Ireland) Order 1996, it must be established by the evidence or reasonable inferences drawn therefrom that such a person has actually obtained a benefit.’

Lord Neuberger, President, Lord Mance, Lord Kerr, Lord Hughes, Lord Toulson
[2014] UKSC 5, [2014] 1 AC 678, [2014] 2 Cr App R (S) 33, [2014] NI 292, [2014] 2 All ER 170, [2014] 2 WLR 267, [2014] Lloyd’s Rep FC 253, [2014] WLR(D) 40, UKSC 2012/0045, UKSC 2012/0044, UKSC 2012/0043, UKSC 2012/0041
Bailii, WLRD, Bailii Summary, SC, SC Summary
Customs & Excise Management Act 1979, Tobacco Products Duty Act 1979, Tobacco Products Regulations 2001
Northern Ireland
Citing:
Appeal fromMackle and Others, Regina v CANI 16-Oct-2007
The defendants appealed against confiscation orders made on sentencing for conspiracy to import cigarettes so as to evade customs duty.
Held: Girvan LJ identified the two principal issues as (i) whether the appellants had consented to the . .
CitedRegina v Czyzewski; Regina v Bryan; Regina v Mitchell; Regina v Diafi; Regina v Ward CACD 16-Jul-2003
The court set down detailed guidelines for sentencing for smuggling, but stated they were not to be treated as a straitjacket.
Held: The principle factors will be the level of duty evaded, the sophistication of methods used, the defendant’s . .
CitedRooney and Others, Re Attorney General’s Reference (Number 1 of 2005) CANI 11-Nov-2005
The defendants had been convicted or armed robbery. The Attorney General appealed against the sentences saying they were too lenient. Rooney argued that his plea of guilty had been after an indication by the judge and the reference was misguided. . .
CitedBailey, Regina v CACD 15-Nov-2007
The defendant appealed against a confiscation order. . .
CitedHirani, Regina v CACD 11-Jun-2008
. .
CitedChambers, Regina v CACD 17-Oct-2008
The court found that a customs prosecution for evasion of duty by excess tobacco imports was incorrectly founded, after failing to acknowledge a change in the 1992 Regulations brought in in 2001. Also, a day labourer who had merely assisted in . .
CitedMay, Regina v HL 14-May-2008
The defendant had been convicted of involvement in a substantial VAT fraud, and made subject to a confiscation order. He was made subject to a confiscation order in respect of the amounts lost to the fraud where he was involved, but argued that the . .
CitedCrown Prosecution Service v Jennings HL 14-May-2008
The appellant appealed against the refusal to discharge a restraint order under the 1988 Act. The sum found to have been obtained in the later trial vastly exceeded the sum the defendant said had ever come within his control or benefit.
Held: . .
CitedWhite and Others v Regina CACD 5-May-2010
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 . .
CitedBajwa and Others, Regina v CACD 6-May-2011
The defendants appealed against confiscation orders . .
CitedRegina v Emmett and Another HL 16-Oct-1997
The defendants had been arrested as they unloaded four tons of cannabis from a boat.
Held: Their appeal against a confiscation order was allowed despite the acceptance of a statement when the acceptance had been based on a mistake of law or . .
CitedRegina v J CACD 4-Jul-2000
It does not necessarily follow from the mere possession of drugs that a person is not a mere minder or custodian . .
CitedJohannes, Regina v CACD 5-Dec-2001
. .
CitedRegina v Green HL 14-May-2008
The appellant had been found to have received criminal proceeds along with another. He appealed against an order making him liable for the full amount.
Held: The appeal failed. The defendant’s argument did not face the finding that he had been . .
CitedSivaraman, Regina v CACD 24-Jul-2008
The manager of a service station had accepted deliveries of ‘off road’ diesel on behalf of his employer, who had then sold it on without payment of duty. The judge had felt constrained (‘contrary to his commonsense view of the true benefit’) to . .
CitedAllpress and others v Regina CACD 20-Jan-2009
The court considered the phrase requiring a payment having the quality of a reward received in connection with commission of the relevant offence. Toulson LJ stressed the need to have regard to the whole phrase and its effect as a matter of . .
CitedRevenue and Customs Prosecutions Office v Mitchell CACD 21-Jan-2009
Sentencing judges should be astute to ensure that they are satisfied that agreements on the amount to be recovered by way of confiscation orders are soundly based. . .
CitedKhan and Others, Regina v CACD 12-Mar-2009
The court discussed constricting of the classes of individual liable for duty on tobacco products which the 2001 Regulations introduced. . .
CitedBell and Others v Regina CACD 18-Jan-2011
Appeals against confiscation orders which had been made in respect of evaded duty on tobacco products smuggled into the United Kingdom for resale. The prosecution had wrongly claimed benefit in the sum of the evaded duty as a pecuniary advantage . .

Lists of cited by and citing cases may be incomplete.

Criminal Sentencing, Customs and Excise

Updated: 29 November 2021; Ref: scu.521155

Amoena (UK) Ltd v HM Revenue and Customs: UTTC 12 Aug 2013

UTTC Customs duty – classification – whether mastectomy bra a brassiere under CN 6212 or an orthopaedic device etc under CN 9021 ‘ mastectomy bra an orthopaedic device under CN 9021 10 10 by virtue of Note 6 to Chapter 90 – appeal allowed

[2013] UKUT 394 (TCC)
Bailii
England and Wales
Citing:
At FTTTxAmoena (UK) Ltd v Revenue and Customs FTTTx 21-Oct-2011
CUSTOMS DUTY – Whether Mastectomy bra should be classified to commodity code 6212 1090 00 as a clothing article – whether proper to code 9021 1010 00 as an orthopaedic device – appeal dismissed . .

Cited by:
At UTTCAmoena (UK) Ltd v HM Revenue and Customs CA 29-Jan-2015
Appeal as to the appropriate classification, and hence level of customs duty, for a mastectomy bra. . .
At UTTCAmoena (UK) Ltd v Revenue and Customs SC 13-Jul-2016
The court considered the proper classification under customs codes for a mastectomy bra. The First Tier Tribunal had found no evidence that it had an medical purpose beyond the containment of the breast from.
Held: The appeal succeeded.
Customs and Excise

Updated: 29 November 2021; Ref: scu.521004

Sintax Trading v Maksu ja Tolliameti Pohja maksu ja tollikeskus (Advocate Generals Opinion): ECJ 28 Jan 2014

ECJ Customs action against goods suspected of infringing intellectual property rights – Regulation (EC) No 1383/2003 – Article 13(1) – Competent authority to conduct proceedings to determine whether an intellectual property right has been infringed – Competence of the customs authorities to initiate proceedings to determine whether an intellectual property right has been infringed – Article 47 of the Charter of Fundamental Rights of the European Union

Cruz Villalon AG
C-583/12, [2014] EUECJ C-583/12
Bailii
Regulation (EC) No 1383/2003 13(1)

European, Customs and Excise, Intellectual Property

Updated: 29 November 2021; Ref: scu.520799

Adrena Sp Zo O K v Director of Border Revenue: FTTTx 6 Dec 2013

FTTTx Excise Duty – restoration of excise goods deemed condemned as forfeit – seizure based on mismatch between shipping documents and physical load – 2 pallets found to contain lesser quantity of different type of lager than listed on shipping documents – liability to forfeiture not contested – restoration requested – refused and refusal confirmed on review – basis of refusal stated to be that goods seized should not normally be restored, and in the absence of notice contesting the lawfulness of the seizure, the goods were deemed lawfully seized – no ‘exceptional circumstances’ justifying restoration found, also doubts about ownership of the goods expressed – HMRC v Jones and Jones relied on – held evidence of ownership sufficient, mismatch attributable to simple error from which no advantage could be seen to accrue – vague suggestions of prior fraud unsubstantiated and not relied on – on the basis of the relevant information no reasonable officer could have refused to restore the goods – direction given for further review to be carried out on the basis that ownership of the goods has been established, the mismatch was due to a simple error and there was no association with any attempted fraudulent evasion of duty – appeal allowed

[2013] UKFTT 735 (TC)
Bailii

Customs and Excise

Updated: 28 November 2021; Ref: scu.519616

Greencarrier Freight Services Latvia (Bibliographic Notice): ECJ 5 Dec 2013

ECJ Opinion – Customs union – Customs Code – Articles 70, 78, 221 of Regulation (EEC) No 2913/92 – Revision of customs declarations – Partial examination of goods – Extension of audit results to identical goods included in other statements – Eligibility – verification – Can not request a further examination – Limitation period – Legal certainty

Mengozzi AG
C-571/12, [2013] EUECJ C-571/12
Bailii
Regulation (EEC) No 2913/92
Cited by:
OpinionGreencarrier Freight Services Latvia (Bibliographic Notice) ECJ 27-Feb-2014
ECJ Request for a preliminary ruling – Community Customs Code – Articles 70(1) and 78 – Customs declarations – Partial examination of goods – Sampling – Incorrect code – Application of the results to identical . .

Lists of cited by and citing cases may be incomplete.

European, Customs and Excise

Updated: 28 November 2021; Ref: scu.519477

French v Revenue and Customs: FTTTx 1 Nov 2021

Customs and Excise Civil Evasion Penalty – Finance Act 1994 section 8 and the Finance Act 2003 section 25(1) -‘Was the Appellant dishonest – yes – Were the penalties and deductions correctly calculated – Yes -‘Reasonable Excuse or Special Circumstances – No – APPEAL DISMISSED

[2021] UKFTT 401 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 28 November 2021; Ref: scu.669782

Eastenders Cash And Carry Plc And Others v The United Kingdom: ECHR 27 Nov 2013

Statement of Facts – The company’s goods had been detained by Customs and Excise. A court later ordered their return, but found the detention to have been with reasonable cause. The Revenue had successfully argued that costs could not be awarded against them under a statutory immunity.

16788/13 – Communicated Case, [2013] ECHR 1284, [2014] ECHR 1246
Bailii, Bailii
European Convention on Human Rights, Customs and Excise Management Act 1979 144
Human Rights
Citing:
See AlsoEastenders Cash and Carry Plc and Another v Revenue and Customs Admn 4-Nov-2010
Applications for judicial review in relation to alcoholic goods detained by the Defendants on grounds of a suspicion that duty may not have been paid in respect of them.
Sales J said: ‘In my view, there is a clear reason why Parliament wished . .
See AlsoEastenders Cash and Carry Plc v Revenue and Customs FTTTx 29-Dec-2010
FTTTx Excise Duty – warehouse – application for registration as an owner of goods under Warehousekeepers and Owners of Goods Regulations 1999 (‘WOWGR’) – whether decision of HMRC could reasonably have been . .
See AlsoEastenders Cash and Carry Plc v South Western Magistrates’ Court Admn 22-Mar-2011
The claimant sought judicial review of decisions by the magistrates first to issue search warrants, and then to refuse to disclose the information on which it had been based.
Held: The documentation now having been disclosed the second part of . .
See AlsoEastenders Cash and Carry Plc and Others v HM Revenue and Customs CA 20-Jan-2012
The Court considered the lawfulness of the exercise of the power claimed by the Commissioners of Her Majesty’s Customs and Excise (HMRC) to detain goods temporarily for the purpose of investigating their status. . .
See AlsoEastenders Cash and Carry Plc v Revenue and Customs FTTTx 27-Mar-2012
FTTTx Procedure – costs – application for costs out of time – whether discretion to entertain an application should be exercised – Rule 5 (3) (a) Tribunal Rules 2009 – whether direction should be made to apply . .
See AlsoEastenders Cash and Carry Plc and Another v HM Revenue and Customs CA 22-May-2012
The appellants had succeeded in resisting proceedings commenced by the respondents for the seizure of goods. The respondent now argued that costs should not follow the event, asserting a statutory bar. The appellant additionally argued that any such . .
See AlsoFirst Stop Wholesale Ltd, Regina (on The Application of) v Revenue and Customs Admn 16-Jul-2012
The applicant challenged the court’s refusal to pay its costs after a finding that the seizure of goods by the respondent had been unlawful. The defendant argued that section 144 of the 1979 Act protected it against such an order.
Held: . .
See AlsoFirst Stop Wholesale Ltd R (on The Application of) v Revenue and Customs Admn 5-Oct-2012
Claim for judicial review of various seizure notices issued by the defendants. The question was whether a statement in the notices that ‘no evidence of UK duty payment has been provided’ was a sufficient statement of the grounds for seizing the . .
CitedCrown Prosecution Service v The Eastenders Group and Another CACD 23-Nov-2012
‘application by the CPS for permission to appeal against . . orders made . . in the Central Criminal Court on 8 May 2012. I use the expression ‘in form’ because as will appear there are issues as to the jurisdiction of the court. The case raises . .
See AlsoHM Revenue and Customs v First Stop Wholesale Ltd and Another CA 12-Mar-2013
‘Appeals . . against orders . . arising out of the detention . . by HMRC of large quantities of alcohol from the warehouse and other premises of First Stop, the respondent to the first two appeals and the appellant in the third. At the time the . .
CitedStankiewicz v Poland ECHR 6-Apr-2006
The applicants complained under Article 6-1 of the Convention that a decision refusing to reimburse the costs they had borne in respect of a civil claim that the Public Prosecutor unsuccessfully lodged against them was in breach of these provisions. . .

Lists of cited by and citing cases may be incomplete.

Human Rights, Customs and Excise

Updated: 27 November 2021; Ref: scu.519053

Amos, Regina (on The Application of) v Maidstone Crown Court and Another: CA 6 Nov 2013

The court was asked whether the process of condemnation and forfeiture of goods pursuant to section 139 and Schedule 3 of the Customs and Excise Management Act 1979 is civil or criminal in nature for the purposes of Article 6 of the European Convention on Human Rights.

Richards, Elias LJJ
[2013] EWCA Civ 1643
Bailii
European Convention on Human Rights 6
England and Wales

Customs and Excise, Human Rights

Updated: 27 November 2021; Ref: scu.519016

Ioannis Christodoulou v Elliniko Dimosio: ECJ 12 Dec 2013

ECJ Customs value – Goods exported to a third country – Export refunds – Processing in the exporting country regarded as non-substantial – Re-export of goods to the European Union – Determination of the customs value – Transaction value

C-116/12, [2013] EUECJ C-116/12
Bailii

European, Customs and Excise

Updated: 27 November 2021; Ref: scu.518967

Gollogly Transport v Revenue and Customs: Excs 4 Jul 2006

Excise – Detention and seizure of hydrocarbon fuel oils- Notice served under paragraph 1 of Schedule 3 of the Customs and Excise Management Act 1979- absence of appeal notice within one month- solicitors involved- request for restoration of fuel – refusal of restoration – appeal- operation of deeming provision in paragraph 5 of 1979 Act – whether appellant able on appeal to seek determination on issue of lawfulness of detention and seizure- absence of good reasons for non service of notice of appeal

[2006] UKVAT-Excise E00971
Bailii
England and Wales

Customs and Excise

Updated: 27 November 2021; Ref: scu.272051

Snackwell Ltd v Revenue and Customs: FTTTx 13 Nov 2013

FTTTx Excise Duty – Importation of flavoured ciders from Lithuania – flavoured ciders ranked as ‘made-wine’ rather than ‘cider’ for excise duty purposes, so attracting duty at the rate of andpound;107.36 per Hectolitre rather than andpound;37.68 per Hectolitre – whether the Appellant had any legitimate ground for escaping the liability for the additional duty from andpound;37.68 to andpound;107.36 per Hectolitre when he had innocently but wrongly declared the importations as cider and HMRC had failed to notice that the flavoured ciders had been wrongly categorised – Appeal dismissed

[2013] UKFTT 661 (TC)
Bailii

Customs and Excise

Updated: 26 November 2021; Ref: scu.518629

Balaz v Director of Border Revenue: FTTTx 5 Nov 2013

FTTTx EXCISE DUTY – Appeal against decision not to restore vehicle seized on entry into the UK – Whether the decision could reasonably have been reached – Yes – Whether exceptional hardship – No – Appeal dismissed

Brooks TJ
[2013] UKFTT 643 (TC)
Bailii
England and Wales
Citing:
CitedHarris v The Director of Border Revenue FTTTx 19-Feb-2013
FTTTx EXCISE DUTY – restoration – whether decision not to restore reasonable having regard in particular to evidence of travel patterns of which was not before the officer making the decision.
Hellier TJ . .

Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 26 November 2021; Ref: scu.518599

Logistika Peklaj As v Director of Border Revenue: FTTTx 29 Oct 2013

FTTTx EXCISE DUTIES – Restoration – Reasonableness of decision to not to restore used vehicle and trailer seized in the course of smuggling tobacco into the UK – Previous decision of Tribunal holding decision not to restore unreasonable and direction to carry out further review taking into account Tribunal’s findings of fact – Decision on review to restore vehicle on payment of fee of andpound;32,825-Whether decision reasonable in all the circumstances-No-Appeal allowed

Herrington J
[2013] UKFTT 634 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 25 November 2021; Ref: scu.517718

Rusal Armenal Zao v Council Of The European Union: ECFI 5 Nov 2013

ECJ Dumping – Imports of certain aluminium foil originating in Armenia, Brazil and China – Accession of Armenia to the WTO – Market economy treatment – Article 2(7) of Regulation (EC) No 384/96 – Whether compatible with the Anti-Dumping Agreement – Article 277 TFEU

N.J. Forwood P
T-512/09, [2013] EUECJ T-512/09, [2017] EUECJ T-512/09
Bailii, Bailii
Regulation (EC) No 384/96 2(7)
European

Customs and Excise

Updated: 25 November 2021; Ref: scu.517564

Walter Grosset, Esq, Inspector-General of His Majesty’s Customs At The Port of Leith v Thomas Ogilvy of Dundee, In The County of Forfar, Merchant: HL 16 Feb 1753

Customs –
Act 3 Anne, c. 13, and 9 Geo. II.-Indemnity Act, 18 Geo. II.-Tobacco was imported from the Plantations abroad, by merchants in Leith, upon which the usual duties were paid. Afterwards it was exported, and, in terms of the act in such cases, a drawback of the whole duty was obtained, and the goods exported under a certificate that they were for foreign export. After the ship proceeded to sea the tobacco was clandestinely relanded: Held that the Indemnity Act; 18 Geo. II., did not apply to such a case, and that the tobacco was forfeited, and the penalties attached.

[1753] UKHL 2 – Paton – 1
Bailii
Scotland

Customs and Excise

Updated: 22 November 2021; Ref: scu.558211

Sandler Ag v Hauptzollamt Regensburg: ECJ 24 Oct 2013

ECJ Customs union and Common Customs Tariff – Preferential arrangement for the import of products originating in the African, Caribbean and Pacific (ACP) States – Articles 16 and 32 of Protocol 1 to Annex V of the Cotonou Agreement – Import of synthetic fibres from Nigeria into the European Union – Irregularities in the movement certificate EUR.1 established by the competent authorities of the State of export – Stamp not matching the specimen notified to the Commission – Post-clearance and replacement certificates – Community Customs Code – Articles 220 and 236 – Possibility of retrospective application of a preferential customs duty no longer in effect on the date when the request for repayment is made – Conditions

C-175/12, [2013] EUECJ C-175/12
Bailii
European

Customs and Excise

Updated: 22 November 2021; Ref: scu.516990

Selective Marketplace Ltd v Revenue and Customs: FTTTx 22 Apr 2010

CUSTOMS DUTIES – sales by retail of goods placed in temporary storage – terms of sale providing that retail customer becomes importer and seller his agent – duty on individual items below de minimis threshold – whether such sales permissible – no
VALUE ADDED TAX – import VAT payable by retail customer based on customs value and less than VAT due on conventional retail sale – reduction in duty and VAT for benefit of seller – whether arrangements abusive – yes – full amount of duty and tax payable – appeal dismissed

[2010[ UKFTT 181 (TC), [2010] SFTD 914, [2010] STI 2550
Bailii
England and Wales

VAT, Customs and Excise

Updated: 22 November 2021; Ref: scu.422203

Pleszczynski v Revenue and Customs: FTTTx 26 Sep 2013

FTTTx Excise Duty – Importation of tobacco products – Concealment – Seizure and confiscation of tobacco and vehicle – CEMA 1979 sections 139 and 141 – Refusal of restoration of vehicle – Whether refusal reasonable in the circumstances – Yes – Whether exceptional hardship – No – Appeal dismissed.

[2013] UKFTT 512 (TC)
Bailii

Customs and Excise

Updated: 21 November 2021; Ref: scu.516303

Orzechowski v Revenue and Customs: FTTTx 14 Aug 2013

FTTTx EXCISE DUTY – RESTORATION OF MOTOR VEHICLE – Appellant owner of a vehicle used for the commercial importation of large quantities of cigarettes – Appellant had a history of being involved in commercial importation – Appellant took no steps to prevent his vehicle from being used in smuggling -Was the non-restoration of the vehicle proportionate to the Appellants’ contravention? – Yes – Did the non-restoration create exceptional hardship? – No – Was the decision not to restore the vehicle reasonable? – Yes – Appeal dismissed.

[2013] UKFTT 450 (TC)
Bailii

Customs and Excise

Updated: 20 November 2021; Ref: scu.515221

Bennett v Director of Border Revenue: FTTTx 26 Jul 2013

FTTTx Customs duty and VAT on importation of camera parts purchased on e-bay – how to calculate ‘customs value’ – whether the cost of postage should be included in the ‘customs value’ – whether it is relevant when parts were sold by and despatched by a US seller that they had originally been manufactured in Germany – whether it is relevant that the camera was incomplete and in a state in which it would not work – whether VAT had been waived

[2013] UKFTT 413 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 20 November 2021; Ref: scu.515175

Revenue and Customs v Smith and Nephew Overseas Ltd and Others: UTTC 29 Nov 2018

EXCISE DUTY- refusal by HMRC lo vary authorisation grouted to user of trade specific denatured alcohol under Alcoholic Liquor Duties Act 1979 -whether decision capable of appeal to FTT – no – whether customer of user had standing to bring appeal – no – appeal struck out – proper approach to applications to strike out based on lack of jurisdiction

[2018] UKUT 393 (TCC)
Bailii
England and Wales

Customs and Excise

Updated: 19 November 2021; Ref: scu.632165

Vaughan Transport Systems Ltd v Director of Border Revenue: FTTTx 16 Jul 2013

FTTTx Excise duty – restoration – tobacco smuggling by driver of HGV – driver previously dismissed by related employer for tobacco smuggling – re-employed after pleas from wife – Appellant’s tractor unit seized as well as tobacco – legality of seizure not challenged – UKBA decided to offer to restore tractor unit upon payment of evaded duty – whether such a decision could reasonably have been arrived at – held yes – appeal dismissed

[2013] UKFTT 390 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 18 November 2021; Ref: scu.514187

Royal British Legion (Llandough and Leckwith) Club Ltd v Revenue and Customs: FTTTx 19 Jul 2013

FTTTX EXCISE DUTY – Appellant unable to produce amusement machine licence for period between expiry of previous licence and receipt of application for new licence following issue of a default notice – Default licence and ‘best judgement’ assessment issued – Whether HMRC entitled to issue default licence – Yes – Whether HMRC had acted perversely or in bad faith in making assessment – No – Whether taxpayer had shown assessments were wrong – No – Appeal dismissed

[2013] UKFTT 393 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 18 November 2021; Ref: scu.514184

Hawley v Director of Border Revenue: FTTTx 4 Apr 2012

EXCISE DUTY – NON-RESTORATION OF VEHICLE – the Appellant’s vehicle seized for carrying 12 kilograms of hand rolling tobacco – no challenge to the magistrates on seizure – importation for commercial purposes – was the decision not to restore the vehicle reasonable? – Yes – Appeal dismissed.

[2012] UKFTT 245 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 18 November 2021; Ref: scu.462682

Blackside Ltd, Regina (on The Application of) v Secretary of State for The Home Department: Admn 23 Jul 2013

The company challenged the seizure of substantial volumes of mixed beers by UKBA at Dover, saying that no proper notice had been given of the reason for the seizure, and nor had the seizure been supported by any fact asserted.

Edwards-Stuart J
[2013] EWHC 2087 (Admin)
Bailii

Customs and Excise

Updated: 17 November 2021; Ref: scu.513561

Matskas Trans Ltd v The Director of Border Revenue: FTTTx 4 Jun 2013

FTTTx EXCISE DUTY – restoration – decision not to restore tractor and trailer – decision sent by fax to Appellant – no request for review within 45 days – application made nine months later and refused by Border Force – whether appropriate to order review – no – held on evidence that Appellant received complete decision by fax – held in the alternative that receipt of incomplete fax should have put Appellant on enquiry as to nature of letter – absence of justification for ordering late review – absence of review precluded appeal against restoration

[2013] UKFTT 330 (TC)
Bailii

Customs and Excise

Updated: 17 November 2021; Ref: scu.513489

B and G Liquor Store Ltd v Revenue and Customs: FTTTx 7 Jun 2013

FTTTx EXCISE DUTY – assessment in relation to excise goods seized from the appellant – jurisdiction of the tribunal – Revenue and Customs Commissioners v Jones and Jones [2011] EWCA Civ 824 considered – application to strike out appeal – application refused

[2013] UKFTT 339 (TC)
Bailii

Customs and Excise

Updated: 17 November 2021; Ref: scu.513476

Axial Systems Ltd v Revenue and Customs: FTTTx 23 May 2013

FTTTx CUSTOMS DUTY – classification – permission to appeal out of time granted – device classified under heading 9031 80 38 90 – whether device correctly classified by HMRC under heading 9031 (measuring or checking instruments) as opposed to heading 8471 (automatic data processing machine) – Notes 5A and 5E to Chapter 84 considered – device not classified as automatic data processing machine as had more specific function of measuring and checking – relevance of Regulation 129/2005 which classified certain network analyser products under heading 9031 considered – HMRC classification upheld – appeal dismissed

[2013] UKFTT 319 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 17 November 2021; Ref: scu.513433

Edwards Beers and Minerals Ltd v Revenue and Customs: FTTTx 1 May 2013

FTTTx EXCISE DUTIES – alcohol – excise duty points and payment of duty – whether goods released for consumption by warehousekeeper – champagne dispatched from one tax warehouse to another – recipient warehouse approved only for beer – whether recipient warehouse approved in relation to excise goods of the same class or description – no – appeal dismissed

[2013] UKFTT 283 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 17 November 2021; Ref: scu.513442

European Commission v Ireland: ECJ 18 Jul 2013

ECJ Opinion – Appeal – State aid – Imputability of the contested measure – Exemption from excise duty – Mineral oils – Relationship between tax harmonisation and the monitoring of State aid – Principle of legal certainty – Presumption of legality

Bot AG
C-272/12, [2013] EUECJ C-272/12, [2013] EUECJ C-272/12
Bailii, Bailii

European, Customs and Excise

Updated: 17 November 2021; Ref: scu.513408

SDM European Transport Ltd v Revenue and Customs: FTTTx 28 Mar 2011

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 excise duty on German consignment only – DSMEG Regs 2001 S.I. No.3022, regs 3, 4, 7 – Excise Directive 92/12/EEC Art 20 – Appeal allowed apart from duty on one consignment

[2011] UKFTT 211 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 16 November 2021; Ref: scu.442947

Staatssecretaris Van Financien v Codirex Expeditie Bv: ECJ 27 Jun 2013

ECJ Community Customs Code – Regulation (EEC) No 2913/92 – Goods in temporary storage – Non-Community goods – External Community transit procedure – Point at which a customs-approved treatment or use is assigned – Acceptance of the customs declaration – Release of the goods – Customs debt

T. von Danwitz, P
C-542/11, [2013] EUECJ C-542/11
Bailii
Regulation (EEC) No 2913/92

European, Customs and Excise

Updated: 14 November 2021; Ref: scu.511329

Mohammed v Revenue and Customs: FTTTx 4 Apr 2012

Excise Duty – Non restoration of jeweler – the Review Officer’s conclusion that there had been a deliberate evasion of the payment of duty and that the Appellant was a party to it – was this view reasonable – Yes – Appeal dismissed.

[2012] UKFTT 242 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 12 November 2021; Ref: scu.462703

Moorgate Mercantile Co v Finch and Read: CA 1962

Confiscation of Car used for smuggling

The hirer of a car on hire purchase lent the car to the second defendant who used it to smuggle watches. He was caught and the car was forfeited by Customs. The court held that the second defendant had converted the car because what he had done would in all probability have resulted in the owners being deprived of it. He was to be taken to have intended the likely consequences of his conduct.

[1962] 1 QB 701
England and Wales

Torts – Other, Customs and Excise

Leading Case

Updated: 11 November 2021; Ref: scu.182759

Volkorezs v Director of Border Revenue: FTTTx 18 Jun 2012

FTTTx EXCISE DUTY -Restoration of seized vehicle -whether appellant suffered exceptional hardship through vehicle not being restored due to medical and other reasons- Whether refusal to restore was a decision UKBA could not reasonably have arrived at- No – Appeal dismissed

Swami Raghavan
[2012] UKFTT 410 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 11 November 2021; Ref: scu.462826

Gora and others v Commissioners of Customs and Excise and others: CA 11 Apr 2003

The appellants challenged decisions of the VAT and Duties Tribunal after seizure of their goods, and in particular whether the cases had been criminal or civil cases and following Roth, whether the respondent’s policy had been lawful and proportionate.
Held: The present procedure does not involve the criminal courts and the absence of any criminal sanction, even modest, is a factor. The procedure by way of an application to restore goods can be described as determination of a criminal charge. The concepts of seizure and detention had long been distinguished in English law: ‘where liability to forfeiture has been determined by a court in condemnation proceedings, ‘there is no further room for fact finding by the Tribunal’ and it has no jurisdiction . . ‘Jurisdiction to decide whether any thing forfeited is to be restored under section 152(b) is with the Tribunal. The jurisdiction in condemnation proceedings is, by virtue of Schedule 3, with the courts. If the deeming provision in paragraph 5 of the Schedule operates, the thing in question shall be deemed to have been duly condemned as forfeited. The effect of this deeming provision is to provide that the thing is to be treated as forfeited.

Pill, Chadwick, Longmore LJJ
[2003] EWCA Civ 525, Times 23-Apr-2003, [2004] QB 93
Bailii
European Convention on Human Rights 6, Customs and Excise Management Act 1979 Sch3 para5, Human Rights Act 1998 Sch 1 Pt I art 6(1) Pt II, art 1
England and Wales
Citing:
CitedSecretary of State for the Home Department v International Transport Roth Gmbh and others CA 22-Feb-2002
The Appellant had introduced a system of fining lorry drivers returning to the UK with illegal immigrants hiding away in their trucks. The rules had been found to be in breach of European law and an interference with their human rights. The . .
CitedAGOSI v The United Kingdom ECHR 24-Oct-1986
Krugerrand coins were seized by the Commissioners and the claimant was unsuccessful in obtaining their restoration under what is now section 152(b) of the 1979 Act. It was argued that the request for restoration of the coins amounted to a . .
CitedAir Canada v The United Kingdom ECHR 5-May-1995
Hudoc No violation of P1-1; No violation of Art. 6-1
An aeroplane was seized as liable to forfeiture pursuant to section 141(1) of the 1979 Act. It was restored on payment of a penalty of andpound;50,000. . .
CitedLauko v Slovakia ECHR 2-Sep-1998
The applicant was fined under the domestic Minor Offences Act for accusing his neighbours, without justification, of causing a nuisance. The government relied on the modesty of the punishment capable of being imposed and the fact that the offence . .
CitedAP MP and TP v Switzerland ECHR 29-Aug-1997
Hudoc Judgment (Merits and just satisfaction) Violation of Art. 6-2; Not necessary to examine Art. 6-1; Not necessary to examine Art. 6-3; Costs and expenses award – Convention proceedings
Fines were imposed . .
CitedButler v United Kingdom ECHR 27-Jun-2002
A substantial confiscation order was made with respect to money seized from the applicant on the ground that customs officers believed the money was directly or indirectly the proceeds of drugs trafficking and/or was intended for use in drug . .
CitedGoldsmith and Another v Commissioners of Customs and Excise QBD 7-Jun-2001
The applicants were stopped after bringing into the country 26 kilos of tobacco, without declaring it. The customs applied for an order condemning the tobacco. The applicants argued that the proceedings were, in effect, criminal proceedings, and . .
CitedRegina (Mudie and Another) v Dover Magistrates’ Court and Another CA 4-Feb-2003
The applicants wished to challenge the confiscation of their goods by the Commissioners of Customs and Excise on their return to Dover. They appealed the refusal of Legal Aid.
Held: The Convention guaranteed the right to legal assistance for . .
CitedJacobsohn v Blake and Compton 13-Jan-1843
Custom-house officers took possession of goods landed by the plaintiff for the purpose of examination and detained them upon a misapprehension that they were prohibited and liable to forfeiture. In an action for trespass, the defence was that, there . .
CitedCommissioners of Customs and Excise v Venn and Others QBD 11-Dec-2001
The concept of forfeiture in the Act was dependent upon the seizure of goods. The Act also made a distinction between the initial detention of goods and formal seizure. The six months time limit under the Magistrates Courts Act was calculated from . .

Cited by:
CitedCommissioners of Customs and Excise v Dickinson ChD 15-Oct-2003
The applicant had returned to England with a quantity of goods which the Customs and Excise deemed were not for his personal use. His car was seized, but ordered to be restored by the VAT and Duties Tribunal.
Held: There was now a two track . .
ObiterGascoyne v Customs and Excise and Another CA 28-Jul-2004
The Commissioners had found what they considered to be an excess of dutiable goods brought into the country by the tax payer, and had forfeited the car. The court considered the effect of the Gora case.
Held: The difficult statements in Gora . .
CitedGolobiewska v Commissioners of Customs and excise CA 6-May-2005
The owner of a motor vehicle which had been seized by Customs applied to have it restored.
Held: the 1994 Act placed the burden on the applicant to establish that she was entitled to the return of her car, but the standard of proof was the . .
CitedCheckprice (UK) Ltd (In Administration) v HM Revenue and Customs Admn 31-Mar-2010
The claimant sought damages having been forced into liquidation after the defendant, it said, wrongfully seized its alcohol goods. Sales J had already held that the reasonable time had expired.
Held: Considering a claim for conversion of the . .
CitedRevenue and Customs v Jones and Another CA 18-Jul-2011
HMRC appealed against an order for the return to the owner of goods seized under the 1979 Act. The respondents imported tobacco and alcohol which was seized. They said it had been for personal use. HMRC now said that the Tribunal’s jurisdiction to . .
CitedEastenders Cash and Carry Plc and Another v Revenue and Customs Admn 4-Nov-2010
Applications for judicial review in relation to alcoholic goods detained by the Defendants on grounds of a suspicion that duty may not have been paid in respect of them.
Sales J said: ‘In my view, there is a clear reason why Parliament wished . .
CitedEastenders Cash and Carry Plc and Others, Regina (on The Application of) v Revenue and Customs SC 11-Jun-2014
Alcoholic drinks had been seized by the respondents pending further enquiries with a view to a possible forfeiture, then held and returned but only under court order. The company had complained that the detention of the goods was unlawful. The . .

Lists of cited by and citing cases may be incomplete.

Customs and Excise, Crime, Human Rights

Leading Case

Updated: 11 November 2021; Ref: scu.180739

Eurogate Distribution Gmbh v Hauptzollamt Hamburg-Stadt: ECJ 6 Sep 2012

eurogateECJ2012

ECJ Community Customs Code – Regulation (EEC) No 2913/92 – Article 204(1)(a) – Customs warehousing procedure – Customs debt incurred through non-fulfilment of an obligation – Delayed entry in stock records of information concerning the removal of goods from a customs warehouse)

K Lenaerts P
C-28/11, [2012] EUECJ C-28/11
Bailii
Regulation (EEC) No 2913/92

European, Customs and Excise

Updated: 11 November 2021; Ref: scu.464429

European Commission v French Republic: ECJ 19 Dec 2012

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 – Article 34 TFEU – Relationship between the fundamental freedoms and secondary legislation – Consecutive reliance on secondary legislation and a fundamental freedom

Cruz Villalon AG
C-216/11, [2012] EUECJ C-216/11
Bailii
Directive 92/12/EEC
European

Customs and Excise

Updated: 10 November 2021; Ref: scu.468766

Regina v Khan; Regina v Lockett: CACD 12 Mar 2009

The defendants appealed against confiscation orders made on conviction for dealing with goods with intent to defraud the CandE of payable duty namely in bringing in excess numbers of cigarettes.
Held: The appeal succeeded. In many cases the Customs and Excise had prosecuted on a basis which was invalidated by the alteration of the 1992 regulations by the 2001 Regulations. The confiscation orders were quashed.

Lord Justice Hughes, Vice-President, Mr Justice King and Judge Gordon
Times 26-Apr-2009
Tobacco Products Regulations 2001 (SI 2001 No 1712) 13, Customs and Excise Management Act 1979 170(1)(b), Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (SI 1992 No 3135) 5, Proceeds of Crime Act 2002
England and Wales
Citing:
CitedChambers, Regina v CACD 17-Oct-2008
The court found that a customs prosecution for evasion of duty by excess tobacco imports was incorrectly founded, after failing to acknowledge a change in the 1992 Regulations brought in in 2001. Also, a day labourer who had merely assisted in . .

Lists of cited by and citing cases may be incomplete.

Crime, Customs and Excise

Updated: 10 November 2021; Ref: scu.341216

Wiese v The UK Border Agency: Admn 29 Jun 2012

The claimant challenged a decision to seize a sustantial sum of cash being carried by him whilst passing through London City Airport. In the magistrates court, the claimant had objected to the reliance on parts of a customs officer’s statement which he said was argument, and not fact.
Held: The case had been a simple request to the ourt to infer that the money was being laundered. The challenge succeeded. The explanation given, that the claimant had been seeking to avoid South African exchange controls, was sufficient in these particular circumstances, to displace the simple inference that the money represented the proceeds of crime, and indeed, in this case it was the more likely explanation.

Underhill J
[2012] EWHC 2549 (Admin)
Bailii
Proceeds of Crime Act 2002 294
England and Wales
Citing:
CitedMuneka v Customs and Excise Admn 2-Feb-2005
The Albanian claimant was found at Heathrow Airport with a ticket to Tirana and with over andpound;20,000 in cash in his baggage. The district judge held that the cash had been obtained through unlawful conduct and that it was therefore recoverable . .
CitedDirector of Assets Recovery Agency and Others, Regina (on the Application of) v Green and others Admn 16-Dec-2005
The defendant challenged the making of civil orders for recovery of what were alleged to be the proceeds of crime. They complained that no specific offence had been made out. The court was asked, as a preliminary issue: ‘Whether a claim for civil . .
CitedAssets Recovery Agency v Szepietowski and others CA 24-Jul-2007
The defendant had had set aside an interim order for assets recovery. The director appealed against a finding by the court below that he did not have ‘a good arguable case’, justifying an interim recovery order.
Held: The appeal succeeded. On . .
CitedDirector of Assets Recovery Agency and Others, Regina (on the Application of) v Green and others Admn 16-Dec-2005
The defendant challenged the making of civil orders for recovery of what were alleged to be the proceeds of crime. They complained that no specific offence had been made out. The court was asked, as a preliminary issue: ‘Whether a claim for civil . .
CitedOlupitan and Another v Director of the Assets Recovery Agency CA 22-Feb-2008
The claimant challenged seizure of cash he was carrying. The court had concluded from its volume that it represented the proceeds of crime.
Held: Carnwath LJ said: ‘I agree with Sullivan J (in Green) that the Director need not allege the . .
CitedAngus v United Kingdom Border Agency Admn 11-Mar-2011
The appellant appealed by case stated against an order for forfeiture of andpound;40,000 cash seized by the respondent on her entering the UK. The Crown Court, on appeal from the Magistrates Court, had found that that cash ‘may well have been’ the . .
CitedPerinpanathan, Regina (on The Application of) v City of Westminster Magistrates Court and Another CA 4-Feb-2010
The appellant’s daughter had been stopped entering the country with andpound;150,000 in cash. The police sought an order for its forfeiture, suspecting a link with terrorism. The magistrates found no evidence of such, and declined to make the order, . .
CitedNW and Others, Regina v CACD 23-Jan-2008
The prosecutor appealed from a terminal ruling, acceding to a submission of no case to answer advanced on behalf of all four defendants.
Proof to the criminal standard can be discharged by circumstantial evidence and then by inference: ‘No . .
CitedAnwoir and Others, Regina v CACD 27-Jun-2008
In attempting to prove that property represented the proceeds of crime, two paths were open to the prosecution. It could do so either by evidence that it derived from conduct of a specific kind or kinds and that conduct of that kind or those kinds . .

Lists of cited by and citing cases may be incomplete.

Customs and Excise, Criminal Practice

Updated: 10 November 2021; Ref: scu.464544

Yates v The Director of Border Revenue: FTTTx 9 May 2011

EXCISE DUTY – Restoration appeal – whether refusal to restore a valuable vehicle was disproportionate in circumstances where the vehicle’s owner (the Appellant) had not himself attempted to import excise goods illegally – this had been done by his passenger (his stepson) – the vehicle’s value was about 10 times the duty sought to be evaded – the Appellant had misled the Officer at the time of the importation in a misguided attempt to protect his passenger – the Appellant knew at the time of the attempted importation that he was facilitating his passenger’s attempt at smuggling – held the refusal to restore was not unreasonable and the sanction suffered by the Appellant was not disproportionate – Lindsay v CandE Commissioners [2002] EWCA Civ 607 followed – appeal dismissed

[2011] UKFTT 299 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 10 November 2021; Ref: scu.443083

Duggan v Revenue and Customs: FTTTx 18 Mar 2015

FTTTx Excise Duty – alcohol, vehicle and trailer seized – instructions received from unknown person by mobile telephone – appellant made two cross-channel return trips in quick succession – trailer swaps – appellant could not contest seizure – Regulation 13(2) making delivery or holding

[2015] UKFTT 125 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 09 November 2021; Ref: scu.544576

Moser Baer India v Council (Commercial Policy): ECJ 2 Oct 2008

Europa Appeal Subsidies Imports of recordable CDs from India Article 8(7) of Council Regulation (EC) No 2026/97 of 6 October 1997 on protection against subsidised imports Anti-competitive behaviour affecting all manufacturers Other factors Causation Calculation of injury elimination level ‘Lesser duty’ rule.

C-535/06, [2008] EUECJ C-535/06 – O, [2009] EUECJ C-535/06
Bailii, Bailii
European

Customs and Excise, Commercial

Updated: 09 November 2021; Ref: scu.276780

Wnek v Director of Border Revenue: FTTTx 17 Oct 2013

FTTTx Excise duty – claim to contest legality of seizure – para4 Sch 3 CEMA 1979 – whether requirement to give name of UK solicitor to act in the case of a person not in the UK compatible with Article 21 of TFEU – held: no.
Excise duty – s 1(1) Tobacco Products Duty Act -whether dried loose leaf tobacco a ‘tobacco product’- held: no
Excise duty – reasonableness of decision not to restore – decision unreasonable- Director of Border Revenue directed to remake decision on the basis that the goods were not liable to duty.

Hellier J
[2013] UKFTT 575 (TC)
Bailii
Customs and Excise Management Act 1979 sch 3
England and Wales

Customs and Excise

Updated: 09 November 2021; Ref: scu.517750

Total Network Sl v Revenue and Customs: HL 12 Mar 2008

The House was asked whether an action for unlawful means conspiracy was available against a participant in a missing trader intra-community, or carousel, fraud. The company appealed a finding of liability saying that the VAT Act and Regulations contained the entire regime.
Held: Criminal conduct at common law or by statute can constitute unlawful means in an unlawful means conspiracy. The protection of the Bill of Rights is available to everyone. Fraudsters and cheats are as much entitled to be protected against the levying of taxes without the authority of Parliament as anyone else. The function of an action of damages is to provide a remedy for interests that are recognised by the law as entitled to protection
‘The statute makes no provision for the recovery of VAT from someone who is not a taxable person within the meaning of section 3. There is, it may be said, a gap in the statute. But this does not mean that the Commissioners have suffered a loss for which they can sue in damages. All that can be said is that payment was made to Alldech which ought not to have been made. It is an amount that can be recovered as a debt due to the Crown from Alldech. It does not change its character as a debt due to the Crown because, when it is sought to be recovered from someone else, it is described as damages. ‘
Lord Scott said: ‘there is, in my opinion, nothing whatever in the Bill of Rights point. It is true that Total are not taxable under the statutory VAT scheme in respect of any of the pleaded transactions, but the claim against Total is not a claim for tax. It is a claim for damages, for loss, caused by the fraudulent conspiracy.’

Lord Hope of Craighead, Lord Scott of Foscote, Lord Walker of Gestingthorpe, Lord Mance, Lord Neuberger of Abbotsbury
[2008] UKHL 19, [2008] BPIR 699, [2008] 2 WLR 711, [2008] STI 938, [2008] 1 AC 1174, [2008] STC 644, [2008] BVC 340, [2008] BTC 5216
Bailii, HL
Value Added Tax Act 1994 1(1) 7, Bill of Rights 1688 4
England and Wales
Citing:
CitedTotal Network Sl v Customs and Excise Commissioners CA 31-Jan-2007
The defendants suspected a carousel VAT fraud. The defendants appealed a finding that there was a viable cause of action alleging a ‘conspiracy where the unlawful means alleged is a common law offence of cheating the public revenue’. The defendants . .
CitedGosling v Veley 1850
Wilde CJ said: ‘The rule of law that no pecuniary burden can be imposed upon the subjects of this country, by whatever name it may be called, whether tax, due, rate, or toll, except under clear and distinct legal authority, established by those who . .
CitedAttorney-General v Wilts United Dairies Ltd CA 1921
The Food Controller had been given power under the Defence of the Realm Acts to regulate milk sales. In granting the dairy a licence to buy milk in Cornwall, Devon, Dorset and Somerset, the Food Controller required the Dairy to pay 2d. per imperial . .
CitedAttorney-General v Wilts United Dairies Ltd HL 1922
The House heard an appeal by the Attorney-General against a finding that an imposition of duty on milk sales was unlawful.
Held: The appeal failed. The levy was unlawful. Lord Buckmaster said: ‘Neither of those two enactments enabled the Food . .
CitedInland Revenue Commissioners v Hambrook 1956
The Revenue claimed for loss resulting from its being deprived of the services of a taxing officer due to a vehicle accident.
Held: The action was dismissed. An action for that kind of loss did not lie where its relationship was with an . .
CitedAutologic Holdings Plc and others v Commissioners of Inland Revenue HL 28-Jul-2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by . .
CitedLonrho Ltd v Shell Petroleum Co Ltd (No 2) HL 1-Apr-1981
No General Liability in Tort for Wrongful Acts
The plaintiff had previously constructed an oil supply pipeline from Beira to Mozambique. After Rhodesia declared unilateral independence, it became a criminal offence to supply to Rhodesia without a licence. The plaintiff ceased supply as required, . .
CitedLonrho Ltd v Shell Petroleum Co Ltd (No 2) CA 6-Mar-1981
Lonrho had supplied oil to Southern Rhodesia. It gave up this profitable business when the UK imposed sanctions on that country. It claimed that Shell had conspired unlawfully to break the sanctions, thereby prolonging the illegal regime in Southern . .
CitedMarrinan v Vibart CA 1962
The court considered an action in the form an attempt to circumvent the immunity of a witness at civil law by alleging a conspiracy.
Held: The claim was rejected. The court considered the basis of the immunity from action given to witnesses. . .
CitedCrofter Hand Woven Harris Tweed Company Limited v Veitch HL 15-Dec-1941
The plaintiffs sought an interdict against the respondents, a dockers’ union, who sought to impose an embargo on their tweeds as they passed through the port of Stornoway.
Held: A trade embargo was not tortious because the predominant purpose . .
CitedCrofter Hand Woven Harris Tweed Co Ltd v Veitch SCS 1940
Lord Justice Clerk Aitchison said: ‘When the end of a combination is not a crime or a tort in the accepted sense, and the means are not in the accepted sense criminal or tortious – cases which give rise to no difficulty – the question always is – . .
CitedAllen v Flood HL 14-Dec-1898
Tort of Malicicious Inducement not Committed
Mr Flood had in the course of his duties as a trade union official told the employers of some ironworkers that the ironworkers would go on strike, unless the employers ceased employing some woodworkers, who the ironworkers believed had worked on . .
CitedSorrell v Smith HL 1925
Torts of Conspiracy by Unlawful Means
The plaintiff had struck the first blow in a commercial battle between the parties, and the defendant then defended himself, whereupon the plaintiff sued him.
Lord Cave quoted the French saying: ‘cet animal est tres mechant; quand on . .
CitedHargreaves v Bretherton 1959
The Plaintiff pleaded that the First Defendant police officer had falsely and maliciously and without justification or excuse committed perjury at the Plaintiff’s trial on charges of criminal offences and that as a result the Plaintiff had been . .
CitedQuinn v Leathem HL 5-Aug-1901
Unlawful Means Conspiracy has two forms
Quinn was treasurer of a Belfast butchers’ association. Leathem, who traded as a butcher, employed some non-union men, although when the union made difficulties he asked for them to be admitted to the union, and offered to pay their dues. The union . .
CitedDouglas and others v Hello! Ltd and others; similar HL 2-May-2007
In Douglas, the claimants said that the defendants had interfered with their contract to provide exclusive photographs of their wedding to a competing magazine, by arranging for a third party to infiltrate and take and sell unauthorised photographs. . .
CitedSnook v London and West Riding Investments Ltd CA 1967
Sham requires common intent to create other result
The court considered a claim by a hire-purchase company for the return of a vehicle. The bailee said the agreement was a sham.
Held: The word ‘sham’ should only be used to describe an act or document where the parties have a common intention . .
CitedOptigen Ltd, Fulcrum Electronics Ltd, Bond House Systems Ltd v Commissioners of Customs and Excise ECJ 12-Jan-2006
ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2) and Article 5(1) – Deduction of input tax – Economic activity – Taxable person acting as such – Supply of goods – Transaction forming part of a chain . .
CitedMogul Steamship Company Limited v McGregor Gow and Co QBD 10-Aug-1885
Ship owners formed themselves into an association to protect their trading interests which then caused damage to rival ship owners. The plaintiffs complained about being kept out of the conference of shipowners trading between China and London.
CitedYukong Lines Ltd v Rendsburg Investments Corporation and Others (No 2) QBD 23-Sep-1997
Repudiation by charterer: Funds were transferred by a charterer’s ‘alter ego’ to another company controlled by him with intent to defeat owner’s claim – whether ‘alter ego’ acting as undisclosed principal of charterer – whether permissible to pierce . .
CitedMbasogo, President of the State of Equatorial Guinea and Another v Logo Ltd and others CA 23-Oct-2006
Foreign Public Law Not Enforceable Here
The claimant alleged a conspiracy by the defendants for his overthrow by means of a private coup d’etat. The defendants denied that the court had jurisdiction. The claimants appealed dismissal of their claim to damages.
Held: The claims were . .
CitedRegina v Clarence CCCR 20-Nov-1888
The defendant knew that he had gonorrhea. He had intercourse with his wife, and infected her. She would not have consented had she known. He appealed his convictions for assault and causing grievous bodily harm.
Held: ‘The question in this . .
CitedCutler v Wandsworth Stadium Ltd HL 1949
The Act required the occupier of a licensed racetrack to take all steps necessary to secure that, so long as a totalisator was being lawfully operated on the track, there was available for bookmakers space on the track where they could conveniently . .
CitedRookes v Barnard (No 1) HL 21-Jan-1964
The court set down the conditions for the award of exemplary damages. There are two categories. The first is where there has been oppressive or arbitrary conduct by a defendant. Cases in the second category are those in which the defendant’s conduct . .
CitedDaily Mirror Newspapers Ltd v Gardner CA 1968
The Federation of Retail Newsagents decided to boycott the Daily Mirror for a week to persuade its publishers to pay higher margins, and advised them accordingly. The publishers sought an injunction saying the Federation was procuring a breach of . .
DoubtedMichaels and Michaels v Taylor Woodrow Developments Ltd, etc ChD 19-Apr-2000
The respondents sought to strike out the claim for conspiracy and failure to comply with the Act. The respondent was landlord of premises occupied by the claimants. They had served a notice under the Act of their intention to sell.
Held: The . .
CitedSurzur Overseas Ltd v Koros and others CA 25-Feb-1999
A defendant to a worldwide Mareva injunction had failed to give full disclosure of all his assets in an affidavit filed with the court. False evidence as to sale of the assets in question was later manufactured and placed before the court. The . .
CitedInland Revenue Commissioners v Goldblatt 1972
In a winding up case, the Commissioners can if necessary proceed against a receiver for misfeasance. . .
CitedEx parte Island Records CA 1978
An injunction is available to any person who can show that a private right or interest has been interfered with by a criminal act. . .
CitedRCA Corporation v Pollard CA 1982
The illegal activities of bootleggers who had made unauthorised recordings of concerts, diminished the profitability of contracts granting to the plaintiffs the exclusive right to exploit recordings by Elvis Presley.
Held: The defendant’s . .
CitedW T Ramsay Ltd v Inland Revenue Commissioners HL 12-Mar-1981
The taxpayers used schemes to create allowable losses, and now appealed assessment to tax. The schemes involved a series of transactions none of which were a sham, but which had the effect of cancelling each other out.
Held: If the true nature . .
CitedOren, Tiny Love Limited v Red Box Toy Factory Limited, Red Box Toy (UK) Limited, Index Limited, Martin Yaffe International Limited, Argos Distributors Limited PatC 1-Feb-1999
One plaintiff was the exclusive licensee of a registered design. The defendant sold articles alleged to infringe the design right. The registered owner had a statutory right to sue for infringement. But the question was whether the licensee could . .
CitedRegina v Mavji CACD 1987
The court considered the offence of cheating the public revenue.
Held: Cheating might include any form of fraudulent conduct which resulted in diverting money from the revenue and depriving the revenue of money to which it was entitled. . .
CitedMetall und Rohstoff AG v Donaldson Lufkin and Jenrette Inc CA 1990
There was a complicated commercial dispute involving allegations of conspiracy. A claim by the plaintiffs for inducing or procuring a breach of contract would have been statute-barred in New York.
Held: Slade LJ said: ‘The judge’s approach to . .
CitedRex v Bainbridge 1782
. .
CitedRegina v Hudson 1956
To avoid the payment of tax by positive false representations constitutes a fraud on the Crown and a fraud on the public. It is a common law offence and is indictable as such. . .
CitedWoolwich Equitable Building Society v Inland Revenue Commissioners (2) HL 20-Jul-1992
The society had set out to assert that regulations were unlawful in creating a double taxation. It paid money on account of the tax demanded. It won and recovered the sums paid, but the revenue refused to pay any interest accrued on the sums paid. . .
CitedDeutsche Morgan Grenfell Group Plc v Inland Revenue and Another HL 25-Oct-2006
The tax payer had overpaid Advance Corporation Tax under an error of law. It sought repayment. The revenue contended that the claim was time barred.
Held: The claim was in restitution, and the limitation period began to run from the date when . .
CitedCommissioners of Customs and Excise, Attorney General v Federation of Technological Industries and Others ECJ 11-May-2006
ECJ (Taxation) C-197/03 Sixth VAT Directive – Articles 21(3) and 22(8) – National measures to combat fraud – Joint and several liability for the payment of VAT – Provision of security for VAT payable by another . .
CitedHenderson v Merrett Syndicates Ltd HL 25-Jul-1994
Lloyds Agents Owe Care Duty to Member; no Contract
Managing agents conducted the financial affairs of the Lloyds Names belonging to the syndicates under their charge. It was alleged that they managed these affairs with a lack of due careleading to enormous losses.
Held: The assumption of . .
CitedMarcic v Thames Water Utilities Limited HL 4-Dec-2003
The claimant’s house was regularly flooded by waters including also foul sewage from the respondent’s neighbouring premises. He sought damages and an injunction. The defendants sought to restrict the claimant to his statutory rights.
Held: The . .
CitedJohnson v Unisys Ltd HL 23-Mar-2001
The claimant contended for a common law remedy covering the same ground as the statutory right available to him under the Employment Rights Act 1996 through the Employment Tribunal system.
Held: The statutory system for compensation for unfair . .
CitedShiloh Spinners Ltd v Harding HL 13-Dec-1972
A right of re-entry had been reserved in the lease on the assignment (and not on the initial grant) of a term of years in order to reinforce covenants (to support, fence and repair) which were taken for the benefit of other retained land of the . .
CitedMacNiven (Inspector of Taxes) v Westmoreland Investments Ltd HL 15-Feb-2001
The fact that a payment of interest was made only to create a tax advantage did not prevent its being properly claimed. Interest was paid for the purposes of setting it against tax, when the debt was discharged. A company with substantial losses had . .

Cited by:
CitedChild Poverty Action Group, Regina (on the Application of) v Secretary Of State for Work and Pensions CA 14-Oct-2009
CPAG appealed against a refusal of a declaration that the respondent could use only the 1992 Act to recover overpayment of benefits where there had been neither misrepresentation nor non-disclosure.
Held: The appeal succeeded, and the court . .
CitedDigicel (St Lucia) Ltd and Others v Cable and Wireless Plc and Others ChD 15-Apr-2010
The claimants alleged breaches of legislation by members of the group of companies named as defendants giving rise to claims in conspiracy to injure by unlawful means. In effect they had been denied the opportunity to make interconnections with . .
CitedMobilx Ltd and Others v HM Revenue and Customs; Blue Sphere Global Ltd v Same and similar CA 12-May-2010
Each company sought repayment of input VAT. HMRC refused, saying that the transactions were the end-product of a fraud on it, and that even if the taxpayer did not know that a fraud was involved, it should have been aware that one was and acted . .
CitedThe Child Poverty Action Group v Secretary of State for Work and Pensions SC 8-Dec-2010
The Action Group had obtained a declaration that, where an overpayment of benefits had arisen due to a miscalculation by the officers of the Department, any process of recovering the overpayment must be by the Act, and that the Department could not . .
AppliedThe Racing Partnership Ltd and Others v Done Brothers (Cash Betting) Ltd and Others ChD 8-May-2019
Actions concerning the alleged infringement of the claimants’ rights in respect of data relating to horseracing. The claimant had provided horse race betting odds (Betting shows) to race course owners. A rival company had provided similar data to . .
CitedThe Racing Partnership Ltd and Others v Sports Information Services Ltd CA 9-Oct-2020
The court looked at the limitations: (1) the legal protection of sports data and other information which is not subject to traditional intellectual property rights; (2) the scope of an action under the equitable doctrine of breach of confidence or . .
CitedJSC BTA Bank v Khrapunov SC 21-Mar-2018
A had been chairman of the claimant bank. After removal, A fled to the UK, obtaining asylum. The bank then claimed embezzlement, and was sentenced for contempt after failing to disclose assets when ordered, but fled the UK. The Appellant, K, was A’s . .

Lists of cited by and citing cases may be incomplete.

VAT, Torts – Other, Customs and Excise, Constitutional

Leading Case

Updated: 09 November 2021; Ref: scu.266167

Varma, Regina v: SC 10 Oct 2012

The defendant had been convicted of offences under the 1979 Act, but then conditionally discharged. He had appealed against a confiscation order. The prosecutor now appealed against an order quashing the confiscation.
Held: The appeal was allowed. The answer lay in the important distinction between situations where the court was exercising a discretion, and where they were acting under a duty imposed upon them. The 2000 Act preserved the court’s powers to impose several forms of ancillary orders on granting a discharge, but the list did not include confiscation orders, but the power, if it existed must be derived from the 2002 Act. That Act had preconditions, but created no bar against a confiscation order, and indeed imposed a duty in that behalf. The question remained as to whether section 12 of the 2000 Act prevents the Court making such an order. The court in Clarke had held that ‘there is a general principle or rule of law that no punitive order may be made in conjunction with an absolute or conditional discharge unless (a) it is listed in section 12(7) of the 2000 Act’ However: ‘ the fact that there is no reference to a confiscation order in section 12(7) of the 2000 Act does not lead to the conclusion that Parliament intended that such an order could not stand with an absolute or conditional discharge.’
Lord Clarke said: ‘on the true construction of the 2002 Act is that the court remains under a duty to proceed under section 6 and, subject to the express terms of the section, must make an order. In the case in which the section 6 proceedings take place before the defendant is sentenced . . I can see no basis upon which it could be submitted to the court that no confiscation order should be made because it would be appropriate to give the defendant an absolute or conditional discharge. ‘
Lord Phillips added: ‘ Where the Customs seize goods that a defendant is seeking to bring into the country without paying duty it would be open to them to confiscate the goods, to prosecute the defendant and to exact the duty payable on them. It is, however, their practice, where they prosecute in such circumstances, not to seek to exact payment of the duty but to initiate confiscation proceedings in the amount of the duty payable instead. That is what they did in the case of Mr Varma. This practice may well be convenient, but I doubt whether it is legitimate.’

Lord Phillips, Lord Mance, Lord Clarke, Lord Dyson, Lord Reed
[2012] UKSC 42, UKSC 2010/0156, [2012] WLR (D) 270, [2013] Lloyd’s Rep FC 89, [2013] 1 All ER 129, [2013] Crim LR 166, [2013] 2 Costs LO 224, [2013] 1 Cr App R 8, [2012] 3 WLR 776, [2013] 1 AC 463
Bailii, SC Summary, SC, Bailii Summary, WLRD
Customs and Excise Management Act 1979 170(2)(a), Powers of Criminal Courts (Sentencing) Act 2000 12, Proceeds of Crime Act 2002 6 13 14 15
England and Wales
Citing:
CitedHockey, Regina v CACD 12-Jun-2007
Where, as in common practice, the court proceeds to sentence before the confiscation proceedings under section 6 are held, the duty of the court to proceed under section 6 remains alive. . .
Appeal fromRegina v Magro CACD 8-Jul-2010
Each defendant appealed against confiscation orders made when the sentence imposed was an absolute or conditional discharge. They said that Clarke made such orders unlawful.
Held: The decision in Clarke was a difficult limitation on the . .
CriticisedClarke v Regina CACD 12-Jun-2009
The defendant had pleaded guilty to concealing criminal property. He was conditionally discharged but also made subject to a confiscation order. He appealed saying that one could not be made if only a conditional discharge was imposed.
Held: . .
CitedTaylor and another v Saycell KBD 1950
The respondents had been convicted by the magistrates of using a vehicle without insurance. They were fined and disqualified from holding a licence for 12 months. The Crown Court quashed their fines and disqualifications and substituted conditional . .
CitedDennis v Tame QBD 1954
The defendant had been given a conditional discharge, which had the effect under section 12(2) of avoiding disqualification. The prosecutor appealed by case stated.
Held: The conditional discharge was set aside. The Divisional Court had said . .
CitedRegina v Smith (David Cadnam) HL 13-Dec-2001
Smith had bought a motor vessel, The Vertine, with andpound;55,000 provided by his co-defendant, John Marriott. In the words of the judge when imposing sentence, the respondent allowed himself to be used as Marriott’s ship owner and captain. The . .

Cited by:
CitedHarvey, Regina v SC 16-Dec-2015
Police had discovered quantities of stolen goods at the appellant’s business premises. He was convicted of receiving stolen goods, and confiscation order made. He now appealed from the inclusion in that order of sums of VAT which had already been . .

Lists of cited by and citing cases may be incomplete.

Criminal Sentencing, Customs and Excise

Updated: 09 November 2021; Ref: scu.464769

McAllister (T/A Pallet Recycling Services) v Revenue and Customs: FTTTx 25 Jun 2014

FTTTx CUSTOMS and EXCISE DUTIES – Hydrocarbon Oils – Vehicles legally seized for using rebated heavy oil as a road fuel and putting same in a road vehicle – whether contamination of DERV (Diesel Fuel for road use) by faulty supply line – no – whether unmitigated restoration fee disproportionate – no – Appeal dismissed.

Ruthven Gemmells TJ
[2014] UKFTT 629 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 09 November 2021; Ref: scu.533702

Yuanping Changyuan Chemicals v Council: ECFI 20 May 2015

ECJ Judgment – Dumping – Imports of oxalic acid originating in India and China – Definitive anti-dumping duty – Community industry – Determination of injury – Article 9(4), Article 14(1) and Article 20(1) and (2) of Regulation (EC) No 1225/2009 – Obligation to state reasons – Right to make representations – Article 20(5) of Regulation (EC) No 1225/2009

M.E. Martins Ribeiro (Rapporteur), P
T-310/12, [2015] EUECJ T-310/12, ECLI:EU:T:2015:295
Bailii
Regulation (EC) No 1225/2009
European

Customs and Excise

Updated: 09 November 2021; Ref: scu.547054

Marwaha v UK Border Revenue Agency (Cash and Compensation Team): Admn 2 Nov 2017

Flower Arrangers’ poppy straws not controlled

The court was asked whether the definition of poppy straw in the 1971 Act applied to poppy head and poppy heads and stalks imported by the Appellant for use in flower arrangements.
Held: On the correct interpretation of the statutory definition of poppy straw the two consignments in issue did not comprise poppy straw because the relevant poppies had not been mown and so the relevant poppy heads (with and without stalks) were not parts of the poppy after mowing. Rather, they had been harvested or picked with care in a way that preserved those heads for use for ornamental or decorative purpose, including floristry.

Charles J
[2017] EWHC 2321 (Admin), [2017] WLR(D) 727
Bailii, WLRD
Misuse of Drugs Act 1971
England and Wales

Customs and Excise, Crime

Updated: 09 November 2021; Ref: scu.599411

Sia Kurcums Metal v Valsts Ienemumu Dienests: ECJ 15 Nov 2012

ECJ Common Customs Tariff – Tariff classification – Combined Nomenclature – ‘Taifun’ composite cables manufactured in Russia, made of polypropylene and steel thread – Corrugated clips with rounded tips connected by means of a pin – Anti-dumping duties on imports of certain iron or steel ropes and cables originating in the Czech Republic, Russia, Thailand and Turkey

L Bay Larsen
C-558/11, [2012] EUECJ C-558/11
Bailii
European

Customs and Excise

Updated: 02 November 2021; Ref: scu.466010

Massey v Revenue and Customs: FTTTx 14 Nov 2014

Excise Duty – tobacco imports – whether for private use – condemnation not contested – whether appeal competent – No – Customs and Excise Management Act 1979, Schedule 3 para 5 – Rule 8(2)(a) and (3)(c) of the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009 – Strike-out application granted

[2014] UKFTT 1043 (TC)
Bailii
England and Wales

Customs and Excise

Updated: 02 November 2021; Ref: scu.539426

Muniz v Commission: ECJ 18 Dec 2008

Access to documents – Regulation (EC) No 1049/2001 – Documents relating to a meeting of the Working Group of the ‘Tariff and Statistical Nomenclature Section (Mechanical/Miscellaneous)’ of the Customs Code Committee – Refusal of access – Exception relating to the protection of the decision-making process

[2008] EUECJ T-144/05
Bailii
European

Customs and Excise

Updated: 02 November 2021; Ref: scu.666508

Evroetil v Direktor na Agentsia ‘Mitnitsi’: ECJ 21 Dec 2011

evroetilECJ2012

ECJ Directive 2003/30/EC – Article 2(2)(a) – Concept of bioethanol – Product obtained from biomass, undenatured and with an ethyl alcohol content of over 98.5% – Relevance of actual use as a biofuel – Regulation (EEC) No 2658/87 – Combined Nomenclature – Tariff classification of bioethanol for the purpose of collecting excise duties – Directive 2003/96/EC – Energy products – Directive 92/83/EEC – First indent of Article 20 and Article 27(1)(a) and (b) – Concept of ethyl alcohol – Exemption from the harmonised duty – Denaturing)

C-503/10, [2011] EUECJ C-503/10
Bailii
Directive 2003/30/EC 2(2)(a), Directive 92/83/EEC

European, Customs and Excise

Updated: 01 November 2021; Ref: scu.452815

Zorkova v Revenue and Customs: FTTTx 14 Feb 2014

FTTTX PROCEDURE – application to strike out appeal against a refusal to restore a vehicle – appeal out of time – test in Data Select applied – application granted and proceedings struck out

Peter Kempster J
[2014] UKFTT 196 (TC)
Bailii
England and Wales
Citing:
CitedDominic O’Flaherty v HMRC UTTC 4-Apr-2013
UTTC Procedure – appeal out of time – whether First-tier Tribunal applied the correct approach in considering whether appellant had a reasonable excuse – discretion at large – all relevant factors and . .
CitedData Select v HM Revenue and Customs UTTC 1-Jun-2012
UTLC VALUE ADDED TAX – application to First-tier Tribunal for extension of time to appeal under section 83G(1) and (6) of Value Added Tax Act 1994 – legal test to be applied to application for extension of time – . .

Lists of cited by and citing cases may be incomplete.

Customs and Excise

Updated: 01 November 2021; Ref: scu.521814

X v Staatssecretaris Van Financien (Judgment): ECJ 27 Apr 2016

ECJ Reference for a preliminary ruling – Common Customs Tariff – Regulation (EC) No 1186/2009 – Article 3 – Relief from import duties – Personal property – Transfer of residence from a third country to a Member State – Definition of ‘normal place of residence’ – Impossible to have at the same time a normal place of residence in a Member State and in a third country – Criteria for determining the normal place of residence

C-528/14, [2016] EUECJ C-528/14
Bailii
Regulation (EC) No 1186/2009 3

European, Customs and Excise

Updated: 02 November 2021; Ref: scu.563106