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) Regulations 2010 – liability for penalty under paragraph 4 Schedule 41 Finance Act 2008.
Citations:
[2017] UKUT 476 (TCC)
Links:
Jurisdiction:
England and Wales
Cited by:
At UTTCC – Revenue and Customs v Perfect CA 15-Mar-2022
. .
Lists of cited by and citing cases may be incomplete.
Customs and Excise, European
Updated: 23 May 2022; Ref: scu.665574
