The WLR Daily case summaries
[2022] WLR(D) 119
Court of Appeal
Revenue and Customs Commissioners v Perfect
[2022] EWCA Civ 330
2022 Feb 23;
March 15
March 15
Newey, Baker, Snowden LJJ
Revenue— Customs and excise— Appeal— Lorry driver collecting lorry from Calais loaded with pallets of beer— UK Border Force finding excise duty not paid on goods— Revenue assessing lorry driver as liable to pay excise duty— Tribunal finding driver having no actual or constructive knowledge that excise duty not paid— Court of Appeal making reference to Court of Justice— Whether judgment of Court of Justice on interpretation of EU Directive binding on domestic court— Whether driver exempt from liability—
European Union (Withdrawal) Act 2018 (c 16), s 7A
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Excise Goods (Holding Movement and Duty Point) Regulations 2010 (SI 2010/593), reg 13
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Parliament and Council Directive 2008/118/EC, art 33
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Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community
, arts 4, 86, 89