FMX Food Merchants Import Export Company Ltd v The Commissioners for HM Revenue and Customs

Core Citations

CONSIDERS

• Revenue and Customs Comrs v FMX Food Merchants Import Export Company Ltd

REFERS TO

• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• Revenue and Customs Commissioners v GMAC (UK) Plc
• TC03100: FMX Food Merchants Ltd

[See more]

• Test Claimants in the FII Group Litigation v HM Revenue and Customs

RESUELVE RECURSO

• Revenue and Customs Comrs v FMX Food Merchants Import Export Company Ltd

CONSIDERS

• Limitation Act 1980
• Limitation Act 1980 - Articles : S-9
• Customs and Excise Management Act 1979

[See more]

• Customs and Excise Management Act 1979 - Articles : S-167
• Customs and Excise Management Act 1979
• Limitation Act 1980

REPORTED OPINION OF in

• [2019] 1 WLR 2841

APPEAL RESOLVED in

• FMX Food Merchants Import Export Company Ltd v Commissioners for HM Revenue and Customs

REVERSED in

• FMX Food Merchants Import Export Company Ltd v Commissioners for HM Revenue and Customs

REFERRED in

• The Secretary of State for Transport v Arriva Rail East Midlands Ltd (“Arriva”)

CITED in

• Stagecoach East Midlands Trains Ltd and Others v The Secretary of State for Transport

This document cites

• Convenio Europeo para la Protección de los Derechos Humanos y de las Libertades Fundamentales
• The Commissioners for HM Revenue and Customs v British Telecommunications Plc
• Revenue and Customs Commissioners v GMAC (UK) Plc
• TC03100: FMX Food Merchants Ltd
• Revenue and Customs Comrs v FMX Food Merchants Import Export Company Ltd



See all quotations

• Customs and Excise Management Act 1979
• Limitation Act 1980
• Test Claimants in the FII Group Litigation v HM Revenue and Customs
• Rewe-Zentralfinanz eG and Rewe-Zentral AG v Landwirtschaftskammer für das Saarland.
• Haahr Petroleum Ltd contra Åbenrå Havn, Ålborg Havn, Horsens Havn, Kastrup Havn NKE A/S, Næstved Havn, Odense Havn, Struer Havn y Vejle Havn, en el que interviene: Trafikministeriet.
• Edilizia Industriale Siderurgica Srl (Edis) contra Ministero delle Finanze.
• Theresa Emmott contra Minister for Social Welfare y Attorney General.
• ACF Chemiefarma NV v Commission of the European Communities.
• Emsland-Stärke GmbH contra Hauptzollamt Hamburg-Jonas.
• Peter Cremer v Bundesanstalt für landwirtschaftliche Marktordnung.
• Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (recast)
• Council Directive of 17 July 1969 concerning indirect taxes on the raising of capital (69/335/EEC)
• Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
• Regulation (EC) No 2700/2000 of the European Parliament and of the Council of 16 November 2000 amending Council Regulation (EEC) No 2913/92 establishing the Community Customs Code