Hammonds Of Knutsford Plc, R (On the Application Of) v Revenue And Customs [2016] UKUT 195 (TCC) (20 April 2016)

[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) >> Hammonds Of Knutsford Plc, R (On the Application Of) v Revenue And Customs [2016] UKUT 195 (TCC) (20 April 2016)
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/195.html
Cite as: [2016] UKUT 195 (TCC)

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

EXCISE DUTY – claims for "drawback" – EU Directive 92/12/EEC, arts 7, 22 – EU Directive 2008/118/EC, arts 9, 33 – Excise Duty (Drawback) Regulations 1995, regs 7, 8 – whether refusal of claims as a consequence of Claimant having failed to make goods available for inspection for not less than two business days following notice of intention to claim drawback was unlawful – whether contrary to EU law – principles of proportionality and fiscal neutrality – Scandic Distilleries SA v Directia Generala de Administrare a Marilor Contribuabili [2014] STC 1 considered

A HTML version of this file is not available click here or view below the pdf version : 195.pdf

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/195.html

	[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) >> Hammonds Of Knutsford Plc, R (On the Application Of) v Revenue And Customs [2016] UKUT 195 (TCC) (20 April 2016) URL: http://www.bailii.org/uk/cases/UKUT/TCC/2016/195.html Cite as: [2016] UKUT 195 (TCC)