Revenue and Customs Comrs v Perfect - Viewing document

Catchwords

Jump to page (3181 to 3189)

Jump to paragraph (1 to 26)

Referenced Legislation

European Union (Withdrawal) Act 2018 (c 16), s 7A

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

Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (SI 2010/593), reg 13

Council Directive 2008/118/EC, art 33

Prepared for Unknown User by ICLR

The Weekly Law Reports

[2022] 1 WLR 3180

Court of Appeal

*Revenue and Customs Commissioners

Perfect

[2022] EWCA Civ 330

2022 Feb 23; March 15

Newey, Baker, Snowden LJJ

European Union— Court of Justice of the European Union— Judgment— Court of Appeal making reference to Court of Justice while United Kingdom member of European Union— Court of Justice giving judgment after end of transition period following United Kingdom’s exit from European Union— Whether judgment binding in United Kingdom— European Union (Withdrawal) Act 2018 (c 16), s 7A — 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

Revenue— Customs and excise— Importation of dutiable goods— Lorry driver transporting beer from Calais to Dover— Whether liable to pay excise duty if unaware duty unpaid— Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (SI 2010/593), reg 13 — Council Directive 2008/118/EC, art 33

This content is available only to subscribers. If you have a subscription to this content, please log in.
If not, you can subscribe online, request a free trial, or contact ICLR by email at enquiries@iclr.co.uk or on +44 (0) 207 242 6471 to discuss further options.
JOHs should sign in via eLIS.