The Queen contra Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham.

Core Citations

WORK EXPRESSION OF

• The Queen contra Commissioners of Customs and Excise, ex parte EMU Tabac SARL, The Man in Black Ltd, John Cunningham.

This document cites

• Yearworth v Pierce
• Council Directive 92/80/ EEC of 19 October 1992 on the approximation of taxes on manufactured tobacco other than cigarettes
• Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Council Directive 96/99/EC of 30 December 1996 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products
• Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcohol and alcoholic beverages



See all quotations

• Council Directive 92/82/EEC of 19 October 1992 on the approximation of the rates of excise duties on mineral oils
• Council Directive 92/108/EEC of 14 December 1992 amending Directive 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products and amending Directive 92/81/EEC
• Treaty establishing the European Community