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) >> 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)

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

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

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