UTTC Excise Duty – exemption under art 27(1) of Directive 982/83/EEC – whether conditional refund system for importing manufacturers in s 4 FA 1995 adequately implemented the exemption – held: on the facts the appellant importers had a directly effective right to exemption which was not given effect by s4 and which could not be given effect by excising the conditions from s4 – the charge to excise duty should be read as subject to that right – appeal allowed.
[2016] UKUT 104 (TCC)
Bailii
England and Wales
Customs and Excise
Updated: 14 January 2022; Ref: scu.562424