BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom Upper Tribunal (Tax and Chancery Chamber)
You are here: BAILII >> Databases >> United Kingdom Upper Tribunal (Tax and Chancery Chamber) >> Repertoire Culinaire Ltd v Revenue & Customs [2016] UKUT 104 (TCC) (26 February 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/104.html
Cite as: [2016] UKUT 104 (TCC), [2016] STC 1366

[New search] [Printable PDF version] [Help]


Repertoire Culinaire Ltd v Revenue & Customs [2016] UKUT 104 (TCC) (26 February 2016)


TYPE OF TAX – keywords - 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.

A HTML version of this file is not available click here or view below the pdf version : 104.pdf

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/104.html