swarb.co.uk - law index
These cases are from the lawindexpro database. They are now being transferred to the swarb.co.uk website in a better form. As a case is published there, an entry here will link to it. The swarb.co.uk site includes many later cases.
Customs and Excise - From: 1998 To: 1998
This page lists 16 cases, and was prepared on 02 April 2018.
Quelle Schickedanz v Oberfinanzdirektion Frankfurt am Main C-80/96; [1998] EUECJ C-80/96
15 Jan 1998
ECJ
M. Wathelet, P
European, Customs and Excise
ECJ Common Customs Tariff - Classification of a set of goods - Validity of Point 6 of the Annex to Commission Regulation (EC) No 1966/94
[ Bailii ]
Regina v Her Majesty's Treasury; Commissioners of Customs and Excise and Attorney General ex parte Shepherd Neame Limited Times, 02 February 1998; [1998] EWHC Admin 43
21 Jan 1998
Admn
Customs and Excise, European
UK government has sole discretion on imposition of beer duties, not subject to challenge within European Community context.
Finance (No 2) Act 1997 8
[ Bailii ]
Mark Richard Wright v Commissioners of Customs and Excise [1998] EWHC Admin 184
13 Feb 1998
Admn
Customs and Excise
Customs Consolidation Act 1876 46
[ Bailii ]
Malik (Trading As 'Hotline Foods') v Commissioners of Customs and Excise [1998] EWHC Admin 289
10 Mar 1998
Admn
Customs and Excise
[ Bailii ]
Regina v Commissioners of Customs and Excise, ex Parte Mortimer and Another Times, 12 March 1998; Gazette, 29 April 1998
12 Mar 1998
CA
Customs and Excise
Customs officers making an inference from importation had an accompanying duty to warn the suspect of the consequences of interview and to allow a rebuttal opportunity.
Excise Duties (Personal Reliefs) Order 1992 (1992 No 3155) 5(3)
Regina v Martin, Regina v White; CACD 17-Mar-1998 - Times, 17 March 1998
News International Newspapers International Ltd v Commissioners of Customs and Excise Times, 09 April 1998; [1998] EWCA Civ 569
30 Mar 1998
CA
Customs and Excise
Fantasy Fund Football management game organised through a newspaper, with payments in of funds, and with cash prizes, was subject to taxation as pool betting.
Gaming Duties Act 1981 10
[ Bailii ]
Proceedings brought by Outokumpu Oy C-213/96; [1998] ECR I-1777; [1998] EUECJ C-213/96
2 Apr 1998
ECJ
Utilities, Customs and Excise
An excise duty which is charged on electricity of domestic origin at rates which vary according to its method of production, while being levied on imported electricity at a flat rate which is higher than the lowest rate but lower than the highest rate applicable to electricity of domestic origin, constitutes internal taxation within the meaning of Article 95 of the Treaty, not a charge having equivalent effect to a customs duty within the meaning of Articles 9 and 12, where it forms part of a general system of taxation which is levied not only on electrical energy as such but also on several primary energy sources, and where both imported electricity and electricity of domestic origin form part of the same tax system and the duty is levied by the same authorities under the same procedures, whatever the origin of the electricity. The fact that imported electricity is taxed at the moment of import and electricity of domestic origin at the moment of production makes no difference for the classification of such a duty, since in view of the characteristics of electricity those two moments correspond to the same marketing stage, namely that when the electricity enters the national distribution network. Community law does not, at its present stage of development, restrict the freedom of each Member State to establish a tax system which differentiates between certain products, even products which are similar within the meaning of the first paragraph of Article 95 of the Treaty, on the basis of objective criteria, such as the nature of the raw materials used or the production processes employed. Such differentiation is compatible with Community law, however, only if it pursues objectives which are themselves compatible with the requirements of the Treaty and its secondary legislation, and if the detailed rules are such as to avoid any form of discrimination, direct or indirect, against imports from other Member States or any form of protection of competing domestic products. Article 95 of the Treaty therefore does not preclude the rate of an internal duty on electricity from varying according to the manner in which the electricity is produced and the raw materials used, in so far as that differentiation is based on environmental considerations. Protection of the environment constitutes one of the essential objectives of the Community. The Community's task includes the promotion of sustainable and non-inflationary growth respecting the environment and its activities include a policy in the sphere of the environment. Furthermore, compatibility with the environment of methods of producing electrical energy is an important objective of the Community's energy policy.
Europa The first paragraph of Article 95 of the Treaty precludes an excise duty which forms part of a national system of taxation on sources of energy from being levied on electricity of domestic origin at rates which vary according to its method of production while being levied on imported electricity, whatever its method of production, at a flat rate which, although lower than the highest rate applicable to electricity of domestic origin, leads, if only in certain cases, to higher taxation being imposed on imported electricity. Article 95 of the Treaty is infringed by a system of internal taxation where the taxation on the imported product and that on the similar domestic product are calculated in a different manner on the basis of different criteria which lead, if only in certain cases, to higher taxation being imposed on the imported product. The fact that, because of the characteristics of electricity, it may prove extremely difficult to determine precisely the method of production of imported electricity and hence the primary energy sources used for its production cannot justify such a system of taxation, since practical difficulties cannot justify the application of internal taxation which discriminates against products from other Member States. Although in principle Article 95 of the Treaty does not require Member States to abolish objectively justified differences which national legislation establishes between internal taxes on domestic products, it is otherwise where such abolition is the only way of avoiding direct or indirect discrimination against the imported products.
1 Citers
[ Bailii ]
Regina v Customs and Excise Commissioners, Ex Parte EMU Tabac Sarl and Others (Imperial Tobacco Ltd, Intervener) Times, 09 April 1998; C-296/95; [1998] EUECJ C-296/95
9 Apr 1998
ECJ
Customs and Excise, European
Excise duty is payable on cigarettes imported as if personal imports but by use of agent in Luxembourg organising he imports as a commercial enterprise.
[ Bailii ]
Regina v Barjinder Singh Dosanjh Gazette, 03 June 1998; Times, 07 May 1998; [1998] EWCA Crim 1450; [1998] 3 All ER 603; [1999] 1Cr App R (S)107
1 May 1998
CACD
Customs and Excise, Criminal Sentencing
In cases involving repeated, and continuing abuse of the personal import allowances system, courts should pay less attention to mitigating factors. The standards for prison terms for different values and the court gave giuidance as to when consecutive offences were correct.
Customs and Excise Management Act 1979 170(1)(b)
1 Citers
[ Bailii ]
Commissioners of Customs and Excise v Invicta Poultry Limited and Fareway Trading Co Limited Times, 01 June 1998; [1998] EWCA Civ 775
6 May 1998
CA
Customs and Excise, VAT
A trader who received guidance from the commissioners on what rate of duty would apply was nevertheless liable for the extra duty, when that advice was wrong, and it could have been checked against the Official Journal of European Community.
[ Bailii ]
Unifrigo Gadus v Commission (Free Movement Of Goods); ECFI 9-Jun-1998 - T-11/97; [1998] EUECJ T-11/97
Regina v Hayward Times, 13 July 1998; Gazette, 24 June 1998; [1998] EWHC Crim 1898
24 Jun 1998
CACD
Customs and Excise
Where a transaction would normally allow suspension of payment of duty, the duty became payable immediately if the documents had been falsified. Offence was committed irrespective of where the goods had eventually been sold. A failure to comply with the regulations meant that an offence of using false documents was committed despite a claim that the goods were purchased in France.
Customs and Excise Management Act 1979 170(2)
1 Citers
Regina v Manchester Crown Court ex parte HM Customs and Excise [1998] EWHC Admin 821
31 Jul 1998
Admn
Customs and Excise
[ Bailii ]
Commissioners of Customs and Excise v Brunt (William John) Times, 25 November 1998
25 Nov 1998
QBD
Customs and Excise
A prosecutor has been given the right of appeal against a magistrates decision whether as to finding or sentence on offence of fraudulent evasion of excise duty. Crown Court has right to hear appeal.
Customs and Excise Management Act 1979 147(3)
Emesa Sugar v Council and others [1998] ECR I-8787; C-363/98; [1998] EUECJ C-363/98
17 Dec 1998
ECJ
Customs and Excise
(Order) Appeal - Order of the President of the Court of First Instance in proceedings for interim measures - Urgency - Undeniable urgency - Assessment of evidence
[ Bailii ]
