The Weekly Law Reports
[2022] 1 WLR 3180
Court of Appeal
*Revenue and Customs Commissioners v 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