The Weekly Law Reports
[2005] 1 WLR 3007
Court of Appeal
Regina (Teleos plc)
v
Customs and Excise Commissioners
[2005] EWCA Civ 200
2005 Feb 14;
March 2
March 2
Ward, Dyson LJJ and Bennett J
Practice
— Interim relief
— Ground for order
— VAT dispute referred to European Court of Justice
— Taxpayer seeking interim relief pending decision
— Whether commissioners' discretion to grant relief sufficient to comply with EC law
— Whether court having jurisdiction to grant relief
—
CPR
rr 25.1, 25.7