Hearings
European Union
02 Apr 1998 (Case C-296/95); [1998] QB 791; [1998] 3 WLR 298; EU:C:1998:152, ECJ
R v Customs and Excise Comrs, Ex parte EMU Tabac Sàrl
Additional names
EMU Tabac Sárl, Ex parte
Subject Matter
REVENUE — Customs and Excise — Duty chargeable — Tobacco products ordered by United Kingdom residents for private use — Products purchased in Luxembourg and imported into United Kingdom by agent on behalf of individuals — Whether chargeable to United Kingdom excise duty — Council Directive (92/12/EEC) (as amended), arts 6, 8