Judges:
Lord Justice Newey
Lord Justice Baker
And
Lord Justice Snowden
Citations:
[2022] EWCA Civ 330, [2022] WLR(D) 119
Links:
Statutes:
Excise Goods (Holding Movement and Duty Point) Regulations 2010
Jurisdiction:
England and Wales
Citing:
At UTTCC – Revenue and Customs v Perfect (Excise Duty) UTTC 8-Dec-2017
EXCISE DUTY – persons with no actual or constructive knowledge of unpaid duty – meaning of ‘making the delivery of’ and ‘holding’ goods in Article 33(3) EU Council Directive 2008/118/EC and reg 13(2) Excise Goods (Holding, Movement and Duty Point) . .
Lists of cited by and citing cases may be incomplete.
Customs and Excise, European
Updated: 23 May 2022; Ref: scu.674565