The Queen (on the Application of Hammonds of Knutsford Plc) v The Commissioners for HM Revenue and Customs: [2016] UKUT 0195 (TCC)
Upper Tribunal Tax and Chancery decision of Mrs Justice Whipple and Judge Berner on 20 April 2016.
Read the full decision in .
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 Direcţia Generalã de Administrare a Marilor Contribuabili [2014] STC 1 considered.
Updates to this page
Published 1 December 2016