Repertoire Culinaire Ltd v Revenue and Customs: FTTTx 24 Apr 2009

FTTTx EXCISE DUTIES – Cooking wine and cooking cognac – whether subject to excise duty as ethyl alcohol – whether exempt from excise duty under art. 27.1 of Directive 92/83/EEC – whether s.4FA 1995 adequately implements art. 27.1(f) of the Directive – whether a reference should be made to the Court of Justice – Skatterverket v Gourmet Classic Limited (Case C-459/06) considered – Questions referred to the Court of Justice


[2009] UKFTT 75 (TC)




England and Wales

Customs and Excise

Updated: 03 August 2022; Ref: scu.373624