References: [2016] UKUT 195 (TCC)
Links: Bailii
Ratio: EXCISE DUTY – claims for ‘drawback’ – EU Directive 92/12/EEC, arts 7, 22 – EU Directive 2008/118/EC, arts 9, 33 – Excise Duty (Drawback) Regulations 1995, regs 7, 8 – whether refusal of claims as a consequence of Claimant having failed to make goods available for inspection for not less than two business days following notice of intenti
Statutes: EU Directive 92/12/EEC
Last Update: 30-Jul-16
Ref: 567343
