‘Where a penalty is imposed on a person in possession of goods on which it is alleged that excise duty has not been paid, is the reverse burden of proof on whether duty has been paid incompatible with article 6(2) of the European Convention on Human Rights and Fundamental Freedoms (the Convention)? The Upper Tribunal held that it was compatible and Euro Wines (CandC) Limited (the appellant) appeals with leave granted by this court.’
Citations:
[2018] WLR(D) 46, [2018] EWCA Civ 46
Links:
Jurisdiction:
England and Wales
Customs and Excise, Human Rights
Updated: 04 April 2022; Ref: scu.604142
