The taxpayer sought repayment of overpaid customs duty. It said that a company had acted as its buying agent for sports goods, which excluded buying commission from the price paid when calculating the duty.
Judges:
Proudman J
Citations:
[2009] EWHC 438 (Ch), [2009] STC 1345
Links:
Statutes:
Council Regulation (EEC) 2913/92
Jurisdiction:
England and Wales
Customs and Excise, European
Updated: 22 July 2022; Ref: scu.317987
