Garrett Trading Ltd (No.2) v Revenue and Customs: Excs 18 Jul 2008

EXCS EXCISE DUTY – whether requirement to provide a guarantee under art 13 of Council Directive 92/12/EEC means that the person’s liability is limited to the amount of the guarantee – no – appeal dismissed

Citations:

[2008] UKVAT-Excise E01126

Links:

Bailii

Statutes:

Council Directive 92/12/EEC 13

Customs and Excise

Updated: 18 July 2022; Ref: scu.272203