Europa Legislation on the export of potatoes from Jersey to the United Kingdom – 1972 Act of Accession – Protocol No 3 on the Channel Islands and the Isle of Man – Regulation No 706/73 – Articles 23 EC, 25 EC and 29 EC – Charges having an effect equivalent to customs duties – Measures having an effect equivalent to quantitative restrictions
C-293/02,  EUECJ C-293/02,  ECR I-9543,  All ER (EC) 1126, ECLI:EU:C:2005:664,  1 CMLR 29
Cited – Routier and Another v Revenue and Customs SC 16-Oct-2019
A Jersey Charity created under a will of a Jersey resident was transfer to the UK, and reregistered with the UK Charity Commission. The Revenue sought to apply Inheritance Tax.
Held: Jersey was to be considered a third country for the purpose . .
Lists of cited by and citing cases may be incomplete.
Agriculture, Customs and Excise
Updated: 19 April 2022; Ref: scu.234686