R (Teleos plc) v Customs and Excise Comrs

Subject Matter

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

[2005] 1 WLR 3007

REVENUE — Value added tax — Intra-Community acquisition and supply — Spanish purchaser fraudulently purporting to export goods from United Kingdom to France and Spain — Whether supply only if physical movement of goods between member states — Whether innocent supplier liable for VAT — Whether purchaser's declaration of intra-Community acquisition to Spanish tax authorities evidence that goods left state of supply — Whether conclusive — Council Directive 77/388/EEC (as amended by Council Directive 91/680/EEC, art 1(22)), arts 28a, 28c(A)(a)

(Case C-409/04); [2008] QB 600; [2008] 2 WLR 574

Appellate History

Commentary

Blackstones Civil Practice 2023
General Principles - Misconduct by the successful party - Misconduct and interim costs orders 68.18