United Kingdom Upper Tribunal (Tax and Chancery Chamber)

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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

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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.

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