Regina v H M Treasury; Commissioners of Customs and Excise and Attorney General ex parte Shepherd Neame Ltd: CA 12 Feb 1999

Community law does not impose any obligation on member states to refrain from imposing increases in excise duty. The differences between English and French rates are substantial, and damaging to brewers near the channel, but there remains no such duty.

Citations:

Times 17-Feb-1999, [1999] EWCA Civ 776

Statutes:

ECTreaty art 99

Jurisdiction:

England and Wales

European, Customs and Excise

Updated: 05 December 2022; Ref: scu.145691